中国发展网讯周发源记者杨秦报道个人所得税15%优惠政策是海南自贸港核心政策之一。如何结合海南 实际推动实施并优化完善这一核心政策，并与其他优惠政策形成合力，吸引"人流""物流""资金流"向海 南集聚。 日前，海南省人民政府发布《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理办法》 (以下简称新办法)，对2022年发布的旧办法进行优化和完善。新办法共十三条，自2025年1月1日起执 行。海南省新闻办公室召开新闻通气会，省财政厅、省委深改办(自贸港工委办)、省人力资源和社会保 障厅、国家税务总局海南省税务局等部门围绕新办法的主要内容、享惠办理流程等方面介绍了相关情 况。 从调整内容来看，新办法的优化主要体现在三方面： 一是优化"累计居住满183天"核算方法。新办法将合理的离岛出差、休假、学习培训天数纳入居住天数 统计范畴，同时明确"在海南自贸港实际居住不得少于90天"。此次优化没有改变在海南自贸港累计居住 满183天的基本要求，不是放松享惠条件、简单的从183天降低到90天，而是在设置实际居琼90天最低要 求的基础上，将合理的离岛天数纳入183天的统计范畴，并对享惠人及其所在的企业或单位规定了一系 列风 ...

Core Points - The new policy aims to optimize the personal income tax preferential policy for high-end and urgently needed talents in Hainan, effective from January 1, 2025 [1][4] - The personal income tax rate of 15% is a core policy of Hainan Free Trade Port, which has been implemented since June 2020 to attract talent and investment [1][2] Summary by Sections Policy Optimization - The new policy focuses on two key areas: eligibility conditions and risk prevention, ensuring compliance with central regulations and preventing shell companies from exploiting tax benefits [2][4] - It clarifies substantial operational requirements for companies and includes measures for risk prevention, reflecting a policy direction aimed at guiding industrial agglomeration [2][3] Adjustments in Requirements - The method for calculating the "cumulative residence of 183 days" has been optimized to include reasonable off-island business trips, vacations, and training days, while maintaining a minimum requirement of 90 days of actual residence in Hainan [3][4] - The specific industry coverage has been expanded from "aviation, shipping, and marine oil and gas exploration" to "aerospace, shipping, and marine oil and gas exploration" to better support the development of Hainan's aerospace industry [3][4] Risk Management and Monitoring - The new policy mandates that companies benefiting from the tax incentives must have substantial operations in Hainan, with business development aligned with the benefits received [4] - A comprehensive monitoring mechanism will be established to ensure that the tax benefits are genuinely received by eligible individuals, with personal declarations and public disclosures required for off-island activities [4]

（文章来源：证券时报） ...

8月19日，海南省人民政府公布《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理办 法》（以下简称《管理办法》），优化原有个人所得税15%优惠政策，以吸引更多人才参与海南自贸港 建设。 个人所得税15%优惠政策是海南自贸港核心政策之一。自2020年6月以来，海南结合实际推动实施并优 化完善这一核心政策，并与其他优惠政策形成合力，吸引人才和资源向海南集聚。 2025年1月，财政部、税务总局印发《关于延续实施海南自由贸易港高端紧缺人才个人所得税政策的通 知》（财税〔2025〕4号），将在海南自由贸易港工作的高端紧缺人才实行个人所得税实际税负超过 15%的部分予以免征的优惠政策，延续实施至2027年12月31日。 根据《管理办法》，对在海南自贸港工作并享受优惠政策的高端紧缺人才实行清单管理，其个人所得税 实际税负超过15%的部分予以免征。 享受优惠政策应满足以下条件：一个纳税年度内在海南自贸港累计居住满183天，合理的离岛出差、休 假、学习培训天数可计入在海南自贸港居住天数，但实际居住天数不得少于90天。属于海南省各级具有 人才认定权限的部门单位所认定的人才或一个纳税年度内在海南自贸港收入达到30万元人民币 ...

Core Points - The Hainan Provincial Government has released the "Management Measures for the List of High-end and Urgently Needed Talents Enjoying Personal Income Tax Preferential Policies in Hainan Free Trade Port" to optimize the existing 15% personal income tax preferential policy aimed at attracting global talent for Hainan's development [1][2] - The policy allows for the exemption of the portion of personal income tax that exceeds 15% for high-end talents who meet specific residency requirements in Hainan [1][2] Summary by Sections Policy Optimization - The new measures optimize the calculation method for the "cumulative residence of 183 days" requirement, allowing reasonable offshore business trips, vacations, and training days to count towards the residency total, while maintaining a minimum of 90 actual days in Hainan [1][2] - The specific industry coverage has been expanded to include the aerospace industry, aligning with key industry development [2] Risk Management and Oversight - The measures emphasize risk prevention and comprehensive process supervision, requiring that the enterprises or units employing the talents must operate substantively in Hainan, with business development matching the benefits received [2] - A full-process supervision mechanism will be established to ensure compliance with the policy [2] Impact and Statistics - Since the implementation of the personal income tax preferential policy in June 2020, it has benefited 39,000 individuals, contributing to the attraction of over 930,000 talents to Hainan [2]

Core Points - The new management measures for the personal income tax preferential policy for high-end and scarce talents in Hainan Free Trade Port have been released, optimizing the previous regulations from 2022 [1][4] Group 1: Policy Optimization - The method for calculating "cumulative residence of 183 days" has been optimized to include reasonable offshore business trips, vacations, and training days in the residence days count, while maintaining a minimum requirement of 90 days of actual residence in Hainan [3] - The specific industry coverage has been refined from "aviation, shipping, marine oil and gas exploration" to "aerospace, shipping, marine oil and gas exploration" to better support the development needs of Hainan's aerospace industry [3] Group 2: Risk Control and Supervision - The new measures require that the enterprises or units employing the talents benefiting from the preferential policy must operate substantively in Hainan, ensuring that business development aligns with the benefits received [3] - A comprehensive supervision mechanism has been established, mandating that the offshore business trips, vacations, and training of high-end talents be reported and disclosed by their respective enterprises or units, with relevant departments conducting key inspections [3] Group 3: Tax Policy Details - The personal income tax preferential policy of 15% is a core policy of Hainan Free Trade Port, which has been implemented and optimized since June 2020, benefiting a cumulative total of 39,000 individuals by the end of December 2024 [4] - The Ministry of Finance and the State Administration of Taxation will continue to implement the personal income tax policy for high-end and scarce talents in Hainan Free Trade Port, exempting the portion of actual tax burden exceeding 15% until December 31, 2027 [4]

Core Points - The new policy optimizes the calculation method for the requirement of "cumulative residence of 183 days," allowing reasonable off-island business trips, vacations, and training days to be included in the residence days count, while maintaining a minimum requirement of 90 days actual residence in Hainan Free Trade Port [1] - The specific industry coverage has been refined to better support the development of key industries in Hainan, changing the scope from "aviation, shipping, marine oil and gas exploration" to "aerospace, shipping, marine oil and gas exploration" [1] - The new policy emphasizes risk prevention and full-process supervision, requiring that the enterprises or units employing the talent must operate substantively in Hainan, with a matching business development and benefit situation [2] Policy Details - The personal income tax preferential policy of 15% is a core policy of Hainan Free Trade Port, which has been implemented and optimized since June 2020, benefiting a total of 39,000 individuals by the end of December 2024 [2] - The Ministry of Finance and the State Administration of Taxation will extend the personal income tax exemption for high-end and urgently needed talents in Hainan Free Trade Port until December 31, 2027, for the portion of actual tax burden exceeding 15% [2]