当前 海南自由贸易港实施的 企业所得税优惠政策主要依据 1门 701几年 111.47117.11.2017117.11.11 《财政部 税务总局关于海南自由贸易港企业所得税优惠政策的通知》 （财税〔2020〕31号） 《财政部 税务总局关于延续实施海南自由贸易港企业所得税优惠政策的通知》（财税〔2025〕3号） 该项优惠政策延续执行至 2027年12月31日 具体包括以下三项政策 一起来看 鼓励类产业企业 是指以 海南自由贸易港鼓励类产业目录中 规定的产业项目为主营业务 且其主营业务收入 占企业收入总额60%以上的企业 《海南自由贸易港鼓励类产业目录 (2024年本) 》 自2024年3月1日起实施 包括 《产业结构调整指导目录》 《鼓励外商投资产业目录》 企业的实际管理机构 设在海南自由贸易港 并对企业生产经营、 人员、财务、财产等 实施实质性全面管理和控制 不符合实质性运营的企业 不得享受优惠 《海南自由贸易港新增鼓励类产业目录》 三个目录 上述目录在政策执行期限内修订的 自修订版实施之日起 按新版本执行 g 同 | 运营 是指 对在海南自由贸易港 设立的旅游业、现代服务业、 高新技术产业企业 新增境外 ...

Core Viewpoint - The article discusses the tax incentives provided to manufacturing enterprises registered and operating in the Hainan Free Trade Port, specifically a reduced corporate income tax rate of 15% for encouraged industries [4][6]. Group 1: Tax Incentives - Enterprises registered in the Hainan Free Trade Port and engaged in encouraged industries can benefit from a reduced corporate income tax rate of 15% [4][6]. - The encouraged industries are defined by the Hainan Free Trade Port's encouraged industry directory, which includes projects listed in the "Guidance Catalog for Industrial Structure Adjustment (2019)" and the "Catalog of Encouraged Foreign Investment Industries (2019)" [6]. Group 2: Eligibility Criteria - To qualify for the tax reduction, the main business income of the enterprise must account for over 60% of its total income, and the enterprise must have its actual management located in the Hainan Free Trade Port [6]. - Only the income generated from the Hainan Free Trade Port's branches or headquarters will be subject to the 15% tax rate for enterprises whose main office is located outside the port [6]. Group 3: Application Process - Enterprises must submit monthly and quarterly prepayment declarations for corporate income tax, as well as annual tax settlement declarations [7]. - The application can be processed through online platforms such as the electronic tax bureau or in-person at tax service halls [9].