11月21日，"高标准建设海南自由贸易港"（天津市）专场新闻发布会召开。 今年12月18日，海南自贸港将正式启动全岛封关运作。据介绍，封关硬件设施设备已经全面建成。包括 8个对外开放口岸、10个二线口岸的基础设施和所有的查验设备设施全部竣工验收，并且进入试运行状 态。 封关之后，海南将实施更加优惠的货物零关税政策、更加宽松的贸易管理措施、更加便利的通行措施和 更加高效精准的监管模式，人流、物流、资金流、数据流进出将更为便利。 个人所得税15%的优惠政策没有行业限制，各个行业的高端紧缺人才都可以适用这项优惠政策。除此之 外，旅游业、现代服务业、高新技术产业三大产业，在海南自贸港还可以适用新增境外投资所得免征企 业所得税政策。 值得注意的是，零关税和低税率政策，是自贸港税收制度体系的不同环节，企业在生产经营的过程中可 以叠加适用这些政策。 举个例子，一家生物医药类企业，在进口原材料、生产设备的时候，可以适用零关税政策。进口东南亚 国家天然橡胶，在海南自贸港加工增值达到或超过30%销往内地时，还可以适用加工增值免关税政策。 企业盈利后，可以适用企业所得税15%优惠政策。同时，这家企业的高管和技术人员还可以适用个人所 ...

11月21日，"高标准建设海南自由贸易港"（天津市）专场新闻发布会召开。 今年12月18日，海南自贸港将正式启动全岛封关运作。据介绍，封关硬件设施设备已经全面建成。包括8个 对外开放口岸、10个二线口岸的基础设施和所有的查验设备设施全部竣工验收，并且进入试运行状态。 封关之后，海南将实施更加优惠的货物零关税政策、更加宽松的贸易管理措施、更加便利的通行措施和更 加高效精准的监管模式，人流、物流、资金流、数据流进出将更为便利。 比如，根据我国现行税则，生产设备的关税税率大体上在5%~10%，同时还有13%的进口环节增值税。一家 企业在海南自贸港进口生产设备时，可以节约20%左右的税收成本。 另一方面是低税率政策，主要涉及企业所得税、个人所得税"双15%"优惠政策。企业所得税15%优惠政策主 要适用于鼓励类产业相关企业，如生物医药、海上风电等。海南自贸港的鼓励类产业目录有1100多项，是 全国最长的。 个人所得税15%的优惠政策没有行业限制，各个行业的高端紧缺人才都可以适用这项优惠政策。除此之 外，旅游业、现代服务业、高新技术产业三大产业，在海南自贸港还可以适用新增境外投资所得免征企业 所得税政策。 值得注意的是， ...

Core Viewpoint - The Hainan Free Trade Port will officially start its full island closure operation on December 18, with comprehensive infrastructure and facilities already in place, aiming to enhance trade and investment through favorable policies and streamlined regulations [1][2]. Tax Policy Enhancements - The zero-tariff policy will expand significantly, increasing the number of goods eligible for zero tariffs from over 1,900 to 6,637, raising the zero-tariff coverage from 21% to 74% [2][3]. - This policy will cover not only import tariffs but also value-added tax and consumption tax, allowing companies to significantly reduce procurement costs, with potential savings of around 20% on imported production equipment [2][3]. Tax Incentives for Enterprises - A dual 15% preferential tax policy will be implemented for corporate income tax and personal income tax, applicable to various industries, particularly in encouraged sectors like biomedicine and offshore wind power [2][3]. - The personal income tax reduction has no industry restrictions, benefiting high-demand talents across all sectors, while specific industries like tourism and modern services can enjoy additional tax exemptions on overseas investment income [3]. Tourism Development Plans - The tourism sector will focus on high-end consumption projects, deep-sea experiences, and innovative marine technology, aiming to transform marine tourism into a significant economic driver for the free trade port [4]. - Key projects include establishing regional headquarters for international cruise companies and developing large-scale space-themed parks and immersive experience centers to attract social capital [4][5]. Infrastructure and Experience Enhancement - Development will focus on high-quality resorts, camping sites, and wellness vacation projects along the "green necklaces" of the island's tourism roads, enhancing the overall tourist experience [5][6]. - The integration of smart tourism and agricultural-cultural tourism will be promoted to further enrich the tourism offerings [6].

Core Viewpoint - The Hainan Free Trade Port will officially start its full island closure operation on December 18, marking a new phase in its development with a focus on liberalization and facilitation policies [1][2]. Group 1: Policy Framework - The overall plan for the Hainan Free Trade Port aims to establish a policy system focused on trade and investment freedom by 2025, with a more mature system by 2035 and a high-level free trade port by the mid-21st century [2]. - The tax system will be based on principles of zero tariffs, low tax rates, simplified tax systems, strong rule of law, and phased implementation [2]. Group 2: Zero Tariff Policy - The range of "zero tariff" goods will be managed through a negative list, expanding to 6,637 items, which accounts for approximately 74% of all goods, covering most products needed for production, processing, and research [3]. - Goods imported under the "zero tariff" policy will be exempt from import tariffs, VAT, and consumption tax, with specific provisions for goods processed in Hainan before entering the mainland [3][5]. Group 3: Scenarios for Zero Tariff Application - Four scenarios for applying the "zero tariff" policy include: 1. Importing equipment for self-use, saving 5-10% in import tariffs and 13% in VAT [4]. 2. Importing transportation tools and yachts, also exempt from import tariffs and VAT [4]. 3. Importing goods for processing, with exemptions if value-added exceeds 30% [5]. 4. Direct sales of imported goods, which can save on tariffs and VAT, particularly beneficial for capital-sensitive industries [5]. Group 4: Low Tax Rate Policy - Enterprises registered and operating substantively in Hainan can benefit from a reduced corporate income tax rate of 15%, with high-end and scarce talent enjoying personal income tax exemptions on amounts exceeding 15% [6]. - To qualify for the 15% corporate tax rate, companies must operate substantively in the free trade port and belong to encouraged industries, with at least 60% of their revenue coming from these main business activities [6][7].