海南自贸港实施的"零关税、低税率"等一系列新的开放政策，吸引更多外贸主体来琼投资兴业。据海口海关统计，封关首周，海南新增外贸备案企业1972 家，同比增长2.3倍，截至目前全年新增备案报关单位3万余家，同比增长超40%。 作者：刘雨田、赵玉和、王金淼 新华社音视频部制作 海南自由贸易港正式启动全岛封关首周，政策红利持续释放、产业发展动能持续增强、国际旅游消费中心建设迈出新步伐，激活了发展的一池春水，海南自 贸港迎来新一轮发展机遇。 据海口海关统计，12月18日至24日，海口海关共监管"一线"进口"零关税"享惠货物超4亿元；监管"二线"内销加工增值免关税货物超2000万元。 海南离岛免税购物金额11亿元，购物人数16.5万人次，购物件数77.5万件，分别同比上涨54.9%、34.1%、11.8%，充分体现了封关运作对消费市场的带动效 应。 ...

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。 ...

12月11日，在位于儋州市的洋浦国际集装箱码头，货车在进行"二线口岸"压力测试演练。新华社发 12月10日，海关工作人员在中免(海口)国际免税城一家商铺现金收银台前，排查高风险人员。新华社发 12月16日，海南省人民政府发布《关于海南自由贸易港正式启动全岛封关的通告》(以下简称通告)，自 2025年12月18日起，海南自由贸易港正式启动全岛封关。通告称，《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》(财关税〔2025〕12号)、《关于海南自由贸易港进口征税商品 目录的通知》(财关税〔2025〕13号)等系列文件，自正式启动全岛封关之日起施行。 许多人可能好奇，到底什么是封关?封关"封"的又是什么?海南自贸港全岛封关，有哪些政策红利?对普 通人来说，又将产生怎样的影响? 什么是封关? 封关是指，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。 "一线"放开，就是将海南自贸港与我国关境外其他国家和地区之间作为"一线"，实施一系列自由便利进 出举措； "二线"管住，就是将海南自贸港与内地之间作为"二线"，针对"一线" ...

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 efficient management [1][2]. Tax Policy Summary - The zero tariff policy will expand from over 1,900 items to 6,637 items, increasing the zero tariff coverage from 21% to 74%, significantly reducing procurement costs for businesses [2][3]. - The zero tariff includes not only import tariffs but also value-added tax and consumption tax, allowing companies to save approximately 20% on tax costs when importing production equipment [2]. - A dual 15% preferential tax policy will apply to corporate income tax and personal income tax, benefiting over 1,100 encouraged industries, including biomedicine and offshore wind power [2][3]. Industry Development Plans - The tourism sector will focus on high-end consumption projects, deep experience offerings, and innovative integration projects, 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 deep-sea diving and marine sightseeing experiences [4]. - The development of two "green necklaces," the Ring Island Tourism Road and the Tropical Rainforest National Park Tourism Road, will feature high-quality resorts, camping sites, and wellness vacation projects [5]. Smart Tourism and Agricultural Integration - The initiative will promote smart tourism and the integration of agriculture, culture, and tourism, enhancing the overall visitor experience and operational efficiency [6].

Core Points - The Hainan Free Trade Port will officially start its full island closure operation on December 18, 2023, with all hardware facilities and inspection equipment completed and in trial operation [1][3] - The zero tariff policy will significantly expand from over 1,900 items to 6,637 items, increasing the zero tariff coverage from 21% to 74% [3][4] - The tax system will provide strong institutional support for enterprises by reducing costs and stabilizing expectations, including a dual 15% preferential tax policy for corporate and personal income taxes [4][5] Tax Policy Details - The zero tariff policy will cover not only import tariffs but also value-added tax and consumption tax, allowing companies to save approximately 20% on tax costs when importing production equipment [3][4] - The dual 15% preferential tax policy applies to encouraged industries such as biomedicine and offshore wind power, with over 1,100 encouraged industry categories listed [4][5] - High-end talent across all industries can benefit from the personal income tax reduction, while tourism, modern services, and high-tech industries can enjoy additional tax exemptions on foreign investment income [4][5] Tourism Development Plans - Hainan aims to develop high-end consumption projects, deep experience activities, and innovative integration projects in tourism, focusing on marine tourism and space tourism [5][6] - The development will include high-quality resorts, camping sites, and wellness vacation projects along the "green necklaces" of the island's tourism roads [5][6] - The strategy emphasizes the integration of agriculture, culture, and tourism, alongside the development of smart tourism platforms and professional self-driving tour services [6]

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].