Core Viewpoint - The article discusses the extension of corporate income tax preferential policies in Hainan Free Trade Port until the end of 2027, highlighting key tax incentives for businesses operating in the region [19][22]. Group 1: Tax Policy Extension - The corporate income tax preferential policies established by the Ministry of Finance and the State Taxation Administration will be extended to December 31, 2027 [22]. - This extension aims to continue attracting investment and promoting economic development in Hainan Free Trade Port [19]. Group 2: Key Tax Incentives - Encouraged industries registered in Hainan Free Trade Port will benefit from a reduced corporate income tax rate of 15%, provided that their main business income constitutes over 60% of total revenue and they have substantial operations in the region [24]. - New foreign direct investment income for tourism, modern services, and high-tech industries established in Hainan will be exempt from corporate income tax [25][26]. - Enterprises can accelerate depreciation and amortization for newly purchased fixed and intangible assets, allowing immediate deduction of costs for assets valued at or below 5 million yuan [27][28].

Core Viewpoint - The article provides a detailed guide on how to use the Natural Person Electronic Tax Bureau for reporting and paying taxes related to property rental income, emphasizing the step-by-step process for individuals to follow [5][10]. Group 1: Tax Reporting Process - Users must log into the Natural Person Electronic Tax Bureau and select the tax month for reporting [3]. - The process involves entering personal information of the individual renting out property, including name, ID number, and phone number, and selecting the employment type as "Other" [3][5]. - After submitting the personnel information, users can report property rental income by selecting the individual from a dropdown list, which auto-fills relevant details [5][8]. Group 2: Tax Calculation and Submission - Upon entering the rental income, the system automatically calculates the corresponding tax amount, which users must verify before saving [5][8]. - Users can then submit the tax declaration by clicking on the "Send Declaration" button after confirming the tax amount [8]. Group 3: Tax Payment - If tax payment is required, users can navigate back to the homepage, select the tax records, and choose a payment method to complete the transaction [10].