海南自贸港税制有何新变化

Core Viewpoint - The article discusses the significant changes in tax policies following the official launch of the Hainan Free Trade Port on December 18, 2025, emphasizing the enhanced tax incentives aimed at promoting high-quality development in Hainan and contributing to the national development framework [3]. Tax Policy Changes - The "zero tariff" policy has expanded significantly, with the number of tax items eligible for zero tariffs increasing from approximately 1,900 to about 6,600, representing 74% of all tax items, a rise of nearly 53 percentage points compared to before the closure [5][6]. - The scope of entities eligible for the "zero tariff" policy has broadened to include various enterprises and non-profit organizations, allowing for greater flexibility in the circulation of imported goods without the need to pay import taxes [6]. - The processing and value-added tax exemption policy has been relaxed, allowing goods with over 30% value added from imported materials to enter the mainland without import duties, although VAT and consumption tax still apply [7]. Continued Tax Incentives - The preferential corporate income tax rate of 15% and the maximum personal income tax rate of 15% will continue to be in effect, supporting the development of Hainan's economy [8]. Future Tax Reforms - The tax incentives are expected to evolve further, with plans to reduce the list of taxable imported goods and expand the scope of industries eligible for the 15% corporate income tax rate [10]. - The simplification of the tax system is underway, with a focus on implementing a sales tax that would replace several existing taxes, aiming for a more streamlined and efficient tax structure [11][12].