2025.12. 18 本文字数：1629，阅读时长大约3分钟 作者 | 第一财经 陈益刊 12月18日，海南自由贸易港（下称海南自贸港）正式启动全岛封关运作，随着相关税收优惠政策力 度加大，一些人士误以为海南自贸港将成为"避税天堂"，但实际上从相关税收优惠制度设计、监管策 略等方面，海南都不愿当"避税天堂"。 "避税天堂"通常指以无差别低税率（甚至零税率）、宽松监管、信息不透明为特征的地区，核心是通 过"税收洼地"吸引全球资本无序流动，会导致跨国逃税、利润转移等问题。 而为了高标准建设海南自由贸易港，与内地相比，海南得到力度较大的税收优惠政策。其中最为核心 的政策体现在两大方面，一是"零关税"，即"负面清单"外的进口商品免征进口关税、进口环节增值税 和消费税。二是"低税率"，即符合条件的企业减按15%征收企业所得税，这明显低于内地25%企业所 得税标准税率。符合条件的个人实际个人所得税税负最高15%，这明显低于内地最高45%的个税税 负。除此之外还有其他相关税收优惠。 随着海南自贸港封关运作，相关税收优惠政策实施范围更广，力度更大，这也不免让人担心海南是否 会成为"税收洼地"，沦为"避税天堂"。但实际上中央 ...

海南开放从制度设计、政策执行等多个层面防止成为"避税天堂"。 12月18日，海南自由贸易港（下称海南自贸港）正式启动全岛封关运作，随着相关税收优惠政策力度加 大，一些人士误以为海南自贸港将成为"避税天堂"，但实际上从相关税收优惠制度设计、监管策略等方 面，海南都不愿当"避税天堂"。 "避税天堂"通常指以无差别低税率（甚至零税率）、宽松监管、信息不透明为特征的地区，核心是通 过"税收洼地"吸引全球资本无序流动，会导致跨国逃税、利润转移等问题。 而为了高标准建设海南自由贸易港，与内地相比，海南得到力度较大的税收优惠政策。其中最为核心的 政策体现在两大方面，一是"零关税"，即"负面清单"外的进口商品免征进口关税、进口环节增值税和消 费税。二是"低税率"，即符合条件的企业减按15%征收企业所得税，这明显低于内地25%企业所得税标 准税率。符合条件的个人实际个人所得税税负最高15%，这明显低于内地最高45%的个税税负。除此之 外还有其他相关税收优惠。 随着海南自贸港封关运作，相关税收优惠政策实施范围更广，力度更大，这也不免让人担心海南是否会 成为"税收洼地"，沦为"避税天堂"。但实际上中央相关部门从海南税收优惠制度设计 ...

2025年12月17日 辟谣：涉海南自由贸易港封关运作的这些说法不准确！ 详情：海南自由贸易港将于12月18日封关运作，近期网上出现了"内地居民去海南旅游不方便""海南变成避税天堂"等不靠谱的说法。 谣言一：封关等于"封岛"，内地居民去海南不方便了 真相：封关运作后，内地居民进出海南的管理方式和现在一样。封关主要是对"物"的管理升级，对"人"的流动影响不大。未来，海南与境外之间称为"一 线"，货物进出更自由便利；海南与内地之间称为"二线"，主要是管住货物和税收，防止走私。对于普通游客，无论是通过机场、港口从内地来海南，还是 从海南回内地，都和现在一样。 谣言二：封关意味着自贸港建成了 真相：启动封关运作是自贸港建设中的重要里程碑，但远不是终点。根据规划，到2025年初步建立自贸港政策制度体系，到2035年政策制度体系和运作模式 更加成熟，到本世纪中叶全面建成高水平自贸港。从国际上看，成熟的自由贸易港，发展到功能完备都经历了几十年的过程。海南自贸港封关后还有很长的 路要走，仍需稳步推进各项改革。 谣言三：海南会成为"避税天堂" 真相：海南房产仍受国内法律和政策约束。"离岸资产"通常指投资者在其居住国家或地区之外 ...

Core Viewpoint - The article discusses the political journey of David Adeang, a native of Guangdong, who became the president of Nauru, the world's smallest republic, highlighting the historical and socio-economic context of Nauru and its challenges [5][6][10]. Group 1: Background of Nauru - Nauru is the smallest island nation with a population of approximately 11,000, which is about half of the population of Adeang's hometown, Qikang, Guangdong [6][12]. - The country gained independence in 1968 and has no military, relying on Australia for defense and judicial matters [15][24]. - Nauru's economy was once prosperous due to phosphate mining but has since faced severe resource depletion and economic challenges [24][25]. Group 2: David Adeang's Political Journey - David Adeang's family history is tied to the early Chinese laborers who worked in phosphate mining, with his grandfather being one of the first contract workers [18][20]. - Adeang's political career began as a lawyer, and he held various ministerial positions before becoming president in October 2023 [20][21]. - His election reflects the influence of the Chinese community in Nauru, which has historically played a significant role in the country's leadership [17][22]. Group 3: Economic Challenges and Strategies - Nauru's reliance on phosphate mining led to economic decline after resources were exhausted, and the country struggles with infrastructure and food security [25][27]. - Attempts to diversify the economy through financial investments and selling citizenship for income have largely failed, leading to significant financial losses [28][29]. - The country has faced health crises, with high obesity rates and related diseases due to reliance on imported unhealthy foods [32][33]. Group 4: Adeang's Reforms and Future Plans - Upon taking office, Adeang initiated reforms to strengthen ties with China, aiming to reduce dependency on Australia and improve Nauru's economic situation [33][34]. - Proposed initiatives include developing port infrastructure, renewable energy projects, and disaster response strategies to combat climate change [35][37]. - Adeang's approach aims to address public health issues and promote sports as a means to improve the overall health of the population [39].