而根据财政部等发布的《关于海南自由贸易港货物进出"一线" 、 "二线"及在岛内流通税收政策的通 知》（下称《通知》），海南自贸港封关运作后，在进口征税商品目录之外的所有商品，都享受"零 关税"。 2025.12. 18 本文字数：2370，阅读时长大约4分钟 作者 | 第一财经 陈益刊 随着12月18日海南自由贸易港正式启动全岛封关，当地相关税收优惠政策也有了新变化，总体而言 政策力度更大，以促进海南高质量发展，助力全国构建新发展格局。而随着海南自贸港构建更具有竞 争力的税收制度，相关税收优惠政策会进一步完善，简化税制的"销售税"会稳妥推进。 "零关税"扩围 随着海南自贸港全岛封关，"零关税"政策有大变化。在封关之前，从中国境外进入海南自贸港的货物 中，大概1900个税目列入了"零关税"商品清单，符合条件企事业单位等进口这些商品，可以免征进 口关税、进口环节增值税和消费税。 根据财政部数据，海南自贸港封关运作后，"零关税"商品范围扩大至约6600个税目，占全部商品税 目的比例达到74%，比封关前提高了近53个百分点，显著提高了开放水平。 中国财政科学研究院院长杨志勇认为，海南自贸港封关后，"零关税"商品范围扩 ...

Group 1 - The core viewpoint of the news is the expansion of the "zero tariff" policy and the continuation of the "15%" income tax incentive in Hainan Free Trade Port, aimed at promoting high-quality development and enhancing competitiveness [1][5][6] Group 2 - The "zero tariff" policy has been significantly expanded, with the number of tariff-free items increasing from approximately 1,900 to about 6,600, representing 74% of all product categories, a rise of nearly 53 percentage points [2][3] - The beneficiaries of the "zero tariff" policy have been broadened to include various enterprises and non-enterprise units, allowing for free circulation of imported tariff-free goods among eligible entities [3][4] Group 3 - 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 [4] - The conditions for enterprises to benefit from the processing and value-added exemption have been eased, including the removal of the requirement that 60% of the main business income must come from encouraged industries [4] Group 4 - The 15% corporate income tax and personal income tax incentives will continue, with plans to expand the scope of eligible encouraged industries and implement a progressive tax rate system for personal income tax [5][7] Group 5 - The tax incentive policies are expected to be continuously improved, with efforts to simplify the tax system and enhance the "zero tariff" level, promoting trade freedom and convenience [6][7] Group 6 - The simplification of the tax system is underway, with plans to consolidate various taxes into a sales tax at the retail level, although specific reform proposals have not yet been released [8][9] - The sales tax is designed to be simple and low-cost, suitable for Hainan's future economic structure, and its implementation must ensure coordination with the mainland's VAT system [9]

即推动旅游业、现代服务业、高新技术产业、热带特色高效农业四大主导产业补链延链、优化升级； 持续推进向种图强、向海图强、向天图强、向绿图强、向数图强"五向图强"； 创新发展生物制造、氢能、脑机接口、具身智能等"四新"未来产业； 在封关前夕，各项软硬件准备工作已全面就绪。自今年9月起，海南启动了10个"二线口岸"的试运行，并在11月18日进入封关运 作合成演练和7×24小时热运行阶段。12月上旬，海口新海港和南港"二线口岸"(货运)集中查验场顺利通过了封关前最后一轮压力 测试。第三方测评显示，通关流程已更加顺畅、有序，能够满足大多数经营主体的通关需求。 封关运作带来的最直接变化，是"零关税"政策红利的全面扩大与深化。根据财政部、海关总署、税务总局联合发布的政策，"零 关税"商品范围已从原有的部分清单大幅扩展至约6600个税目，"零关税"商品比例达到74%，这意味着绝大多数进口商品进入海 南都将免除包括进口关税、进口环节增值税和消费税。 封关不是终点，而是产业跃升的新起点。未来海南将围绕"45432"发展架构，推动构建具有海南特色和优势、梯次布局的现代化 产业体系。 视频、设计丨王学权王冰 12月18日，海南自由贸 ...

Core Viewpoint - The Hainan Free Trade Port will officially start its full island closure on December 18, 2025, marking a new phase in its development and aiming to enhance China's openness to the outside world [1]. Group 1: Policy Implementation - The full closure will implement a series of policies including import tax item catalog, tax policies for goods circulation, and customs supervision methods [1]. - From December 18, customs declaration for goods entering and exiting the Hainan Free Trade Port will be available through eight open ports and ten "second-line" ports [2]. Group 2: Key Features of Full Closure - The "first line" refers to the trade between Hainan and foreign countries, while the "second line" refers to trade between Hainan and mainland China, with the latter focusing on tax and certification management [5]. - Customs will introduce measures such as "batch exit and centralized declaration" to ease the burden on enterprises [7]. - The "zero tariff" list will expand from over 1,900 items to more than 6,600 items, increasing the proportion of zero-tariff items from 21% to 74% of all goods [15]. Group 3: Economic and Social Impact - Residents will be able to purchase 15 categories of "immediate purchase and pick-up" goods throughout the year, provided they have a record of leaving the island [18]. - A "double 15%" tax incentive policy will be introduced, allowing eligible enterprises and key talents to enjoy a 15% income tax rate [20]. - The full closure will enhance opportunities for international exchange and cooperation, with 86 countries' citizens eligible for visa-free entry into Hainan [24]. - Since 2020, over 9,600 new foreign-funded enterprises have been established in Hainan, and the region's role as a headquarters base for foreign companies entering the Chinese market will be further emphasized [27].

海南自由贸易港全岛封关运作12月18日正式启动，游客前往海南旅游在手续上无变化，购物更加划算和 便利。 劲旅咨询创始人魏长仁认为，封关后，游客在海南购物会更便宜，尤其是一些免税商品价格会进一步降 低，且"即购即提"非常方便。 "现在免税购物是在店里购买，然后到机场去提，封关后可以'即购即提'，游客省去了到机场提货的流 程，对于游客而言更加便利。且更多商品的价格也更有优势。"春秋旅游副总经理周卫红告诉第一财经 记者。 值得注意的是，目前海南还有大量入境游客，第一财经记者近期在三亚看到，在度假区域，几乎所有的 餐厅都写着俄语菜单，大量俄罗斯游客在三亚旅游度假，还有部分餐厅特意请了俄罗斯歌手驻唱，甚至 还有餐厅专门设置了俄语翻译招揽客人。 海南自由贸易港全岛封关运作12月18日正式启动。第一财经记者多方采访了解到，封关后，游客去海南 旅游并无任何手续方面的变化，且在购物方面更划算和便利了。 据了解，封关不是封岛，而是将海南岛全岛建成一个海关监管特殊区域，实施以"一线"放开，"二线"管 住，岛内自由为基本特征的自由化便利化政策制度。"一线"放开将海南自由贸易港与我国关境外其他国 家和地区之间作为"一线"，实施进口货物 ...

Core Viewpoint - The official launch of the full island closure of Hainan Free Trade Port on December 18 will significantly impact the movement of people, the living and working conditions of residents, and investment opportunities for businesses in Hainan [1]. Group 1: Customs and Trade Facilitation - The customs system will implement a "one line" and "two line" management approach, allowing for more freedom and convenience in the movement of goods between Hainan and foreign countries, while regulating the flow of goods with the mainland [3]. - New measures such as "batch departure and centralized declaration" will be introduced, enabling companies to handle customs procedures after goods have actually left the island, thereby reducing the burden on businesses [5]. - The "no-sense customs clearance" system will be established, allowing for real-time information sharing among customs, anti-smuggling, and port departments [9]. Group 2: Tax and Economic Incentives - The "zero tariff" list has expanded from over 1,900 items to more than 6,600 items, increasing the proportion of zero-tariff goods from 21% to 74% of all taxable items [14]. - Policies encouraging processing and value-added activities will be implemented, including the removal of restrictions on the main income ratio for eligible enterprises and the expansion of the range of imported materials [11]. - A "double 15%" tax incentive policy will be introduced, allowing qualifying enterprises and key talents to enjoy a reduced income tax rate of 15% [19]. Group 3: Consumer Benefits and International Cooperation - Residents of Hainan will have the opportunity to purchase 15 categories of "immediate purchase and pick-up" goods, including cosmetics and clothing, without limits on the number of purchases throughout the year [17]. - The full island closure will enhance opportunities for residents to participate in international exchanges and cooperation, with 86 countries allowing visa-free entry into Hainan [23]. Group 4: Investment and Business Environment - Since 2020, over 9,600 new foreign enterprises have been established in Hainan, with investments from more than 170 countries and regions. The full island closure will further solidify Hainan's role as a headquarters base for foreign companies entering the Chinese market [26].

Core Viewpoint - The official launch of the Hainan Free Trade Port's full island closure on December 18 signifies a new phase of trade liberalization and convenience, characterized by "one line open, two lines managed, and free flow within the island" Group 1: Customs Closure and Its Implications - The closure refers to establishing Hainan Island as a special customs supervision area, implementing liberalization policies with "one line" open for international trade and "two lines" managed for domestic trade [1] - The proportion of zero-tariff goods for "one line" imports will increase from 21% to 74%, expanding the range of zero-tariff goods to 6,600 tax items [1] - Goods that achieve a processing value-added of 30% can be sold to the mainland without tariffs, enhancing the availability of affordable imported products for consumers [1] Group 2: Management of Trade Lines - The "two lines" management will involve precise control over the flow of goods between Hainan and the mainland, ensuring that the benefits of the "one line" policy are effectively managed [2] Group 3: Free Flow Within the Island - The policy allows for relatively free circulation of various factors within the Hainan Free Trade Port, promoting economic activity and investment [3] Group 4: Clarification on Customs Closure - The customs closure is not a lockdown but an expansion of openness, facilitating more convenient connections between Hainan and international markets [4] Group 5: Travel and Transportation - Current regulations for personnel and goods entering and exiting Hainan remain unchanged, ensuring that travel and business activities are not hindered [5] - Travelers from 86 countries holding ordinary passports can enter Hainan visa-free, enhancing tourism and business opportunities [5] Group 6: Changes in Shopping Experience - The adjustment of the duty-free shopping policy includes expanding the range of duty-free goods and allowing more domestic products to be sold in duty-free shops [6][7] - The minimum age for duty-free shopping has been raised from 16 to 18 years [6] Group 7: Employment Opportunities - High-end talent working in Hainan can benefit from tax incentives, with personal income tax burdens exceeding 15% being exempted [8] - The number of encouraged industries in Hainan has expanded to over 1,100, covering sectors like biomedicine and green building materials, with related companies enjoying a 15% corporate income tax rate [8] - The development of foreign enterprises and projects in Hainan is expected to create more job opportunities [8]

12月18日，海南自贸港全岛封关正式启动。许多人可能好奇，到底什么是封关？封关"封"的又是什么？ 其实，封关不是封岛，而是指将海南岛全岛建成一个海关监管特殊区域，实施以"'一线'放开、'二线'管住、 岛内自由"为基本特征的自由化便利化政策制度。 身处内陆的河南如何借好东风、共享红利，利用这把"钥匙"打开开放发展的新空间？对普通人来说，又将产 生怎样的影响？ 12月18日，海南自贸港将正式启动全岛封关运作。 新华社记者 蒲晓旭 摄 封关后的海南有啥不一样？对你我有何影响？ 封关运作后，"零关税、低税率、简税制"会逐步创造条件全面实施。对企业而言，意味着其享惠范围更广、 门槛更低。 海南自由贸易港封关运作、简并税制后，"零关税"等税收优惠政策力度会更大，享受政策也将更便利。 "零关税"商品数量将显著增加，覆盖约74%的商品税目，惠及医药、高端食品加工等重点产业。享惠主体范 围也全面扩大，基本覆盖全岛有实际进口需求的各类企事业单位。 此外， 海南实施"双15%"税收优惠政策，即符合条件的企业与核心人才均可享受15%的所得税优惠。这些税 收优惠也是海南自由贸易港政策的核心吸引力之一。 这种联动其实已投入实践。12月的 ...

12月18日，海南自由贸易港正式启动全岛封关，进口征税商品目录、加工增值内销免关税等一系列封关 政策同步实施。海南自贸港将通过零关税、低税率等政策红利带来新的发展机会。 从企业来看，税收成本将大幅降低。零关税商品税目覆盖范围扩大，从1900项增加到6600项，覆盖74% 进口商品。此外，鼓励类产业企业的所得税降至15%（内地25%），进口料件在加工增值超30%后销往 内地免关税。 从个人来看，岛内居民凭离岛记录可不限次购买15类"即买即提"商品，进口商品相较于内地也有价格优 势；高端人才在税收方面也将享受优惠政策。 旅游ETF（562510）跟踪中证旅游主题指数，其海南自贸港概念含量约为26.87%、免税店概念含量为 29.76%，有望受益于海南封关以及免税政策的提振。 ...

Group 1: Consumption and Lifestyle - The range of zero-tariff imported goods has expanded from 1,900 items to over 6,600, covering 74% of tax categories, with prices of cosmetics, luxury goods, and electronics generally 20%-50% lower than mainland prices [2] - Imported fruits and maternal and infant products are expected to see price reductions due to tariff exemptions, with Chilean cherries potentially decreasing by 20% [3] - Tourists can retain a duty-free quota of 100,000 yuan per year, and a new "buy now, pick up" model for items priced ≤20,000 yuan has been introduced [2] Group 2: Employment and Entrepreneurship - Individual income tax for residents living in Hainan for over 90 days is capped at 15%, significantly lower than the mainland's maximum of 45%, resulting in substantial tax savings [8] - Corporate income tax for encouraged industries has been reduced to 15%, alongside zero tariffs on imported equipment, leading to a 20% reduction in operational costs for businesses [8] - New high-paying job opportunities are emerging in cross-border e-commerce, international logistics, and biomedicine, with salary increases potentially exceeding 30% [8] Group 3: Business Benefits - "First-line" imported goods that meet conditions can be directly released, while "second-line" goods entering the mainland will be managed through classified channels [9] - Companies can freely allocate global funds through Hainan Free Trade Port accounts, enhancing offshore trade settlement efficiency, with offshore trade volume expected to reach $11.95 billion by 2024 [10] Group 4: Medical and Educational Internationalization - The Boao Lecheng International Medical Tourism Pilot Zone has introduced over 500 types of foreign new drugs and medical devices, with approval times reduced to 72 hours [5] - Twelve new international schools have been established in areas like Lingshui Li'an, offering international education programs such as the IB curriculum [6] Group 5: Challenges and Risks - The tourism peak season may lead to increased local prices for fruits and seafood, and there is a need to guard against "proxy purchasing" smuggling [11] - The influx of talent may raise employment thresholds, leading to intensified competition for high-end positions [12]