Core Viewpoint - The article outlines a series of tax incentives and policies aimed at promoting economic activities in Hainan Free Trade Port, targeting high-end talent, specific industries, and investment opportunities [9][10][14]. Tax Incentives for High-End Talent - Individuals working in Hainan Free Trade Port with personal income tax burdens exceeding 15% will be exempt from taxation on the excess amount [14][15]. - Eligible income includes comprehensive income from Hainan Free Trade Port, such as wages, labor remuneration, and recognized talent subsidies [14]. Corporate Tax Incentives - Enterprises registered and operating in encouraged industries within Hainan Free Trade Port will be taxed at a reduced corporate income tax rate of 15% [10][16]. - "Substantial operation" requires that the enterprise's management is based in Hainan and controls its operations comprehensively [16]. Investment Incentives - New foreign direct investments made by tourism, modern services, and high-tech industries in Hainan before 2027 will be exempt from corporate income tax [11][18]. - Capital expenditures that meet certain criteria can be deducted in the year they occur or depreciated/ amortized at an accelerated rate [19][20]. Import and Export Tax Policies - Goods outside the taxable import list will be exempt from import duties, VAT, and consumption tax (zero tariff) [21]. - Processing and value-added goods produced in Hainan Free Trade Port that meet specific criteria will be exempt from import duties when entering the mainland [22]. Special Tax Policies for Shipping - Ships registered in "China Yangpu Port" engaged in international transport will benefit from VAT refunds [25]. - Export tax rebates will apply to local fuel oil used by domestic ships engaged in both domestic and foreign trade [27][28]. Miscellaneous Tax Exemptions - Offshore trading activities conducted by registered enterprises in Hainan Free Trade Port will be exempt from stamp duty [32][33]. - Cultural construction fees will be exempted starting from October 1, 2025, for activities in Hainan Free Trade Port [35][36].