7月23日，国新办举行新闻发布会，介绍海南自由贸易港(以下简称"海南自贸港")建设有关情况。 封关是指将海南岛全岛建成一个海关监管特殊区域，实施以"'一线'放开、'二线'管住、岛内自由"为基 本特征的自由化便利化政策制度。全岛封关运作是海南自贸港建设的标志性工程，是进一步扩大开放的 重要举措，具有里程碑意义。 王昌林称，下一步，国家发展改革委将按照党中央、国务院决策部署，以封关为契机，积极推动各项政 策落地见效，并根据海南发展（002163）需要，不断扩大开放度，持续完善自贸港政策制度体系，加快 构建开放型经济新体制，努力打造引领我国新时代对外开放的重要门户。 国家发改委： 六方面持续加快对外开放步伐 据王昌林介绍，下一步，国家发展改革委将按照《总体方案》的部署，会同海南省和有关部门，不断完 善与高水平自贸港相适应的政策制度体系，坚持目标导向和问题导向，持续加快对外开放步伐。主要包 括以下六个方面。 一是加快构建自由进出、安全便利的贸易管理制度。一方面，进一步扩大"零关税"商品范围，推动货物 贸易做强做大；另一方面，适应服务贸易发展要求，加快旅游、教育、医疗等服务业领域开放，推 动"既准入又准营"。 二是着力 ...

7月23日，国新办举行新闻发布会，介绍海南自由贸易港建设有关情况。发布会邀请海南省委书记、省 人大常委会主任冯飞，海南省委副书记、省长刘小明，国家发展改革委副主任王昌林，财政部副部长廖 岷，商务部部长助理袁晓明，海关总署副署长王令浚，介绍相关情况，并答记者问。 2020年6月，党中央、国务院正式发布《海南自由贸易港建设总体方案》。经过五年建设，自贸港政策 制度体系初步建立，为启动全岛封关运作打下了坚实基础。经党中央批准，海南岛封关定于2025年12月 18日正式启动。 廖岷表示，封关后，货物税收政策主要有以下安排。在海南自由贸易港登记注册的独立法人企业，还有 自由贸易港内符合条件的事业单位及民办非企业单位，经"一线"进口征税商品目录外的货物，可免征进 口税收。"零关税"货物及其加工制成品，在岛内享惠主体之间可在免进口税收条件下进行流通。对属于 海南自由贸易港鼓励类的产业的企业生产的货物，在加工增值达到或者超过30%时，经"二线"进入内 地，免征进口关税。 目前，财政部已经陆续出台了离岛免税购物，部分进口商品"零关税"，还有企业所得税和个人所得税优 惠等多项税收政策。为稳步推进海南自由贸易港全岛封关，财政部认真 ...

Core Viewpoint - Hainan Free Trade Port offers a comprehensive tax incentive system, including zero tariffs, low tax rates, and simplified tax regulations, effective from 2025, aimed at attracting businesses and fostering economic growth [1]. Group 1: Corporate Income Tax - Hainan's corporate income tax policy features "universal applicability + special care," with core policies extended until the end of 2027, providing long-term tax stability for businesses [3]. - A unified corporate income tax rate of 15% will apply to all registered companies in Hainan, significantly lower than the mainland's 25% standard rate, with additional exemptions for certain industries [4]. - Companies in encouraged industries can enjoy further tax benefits if their main business revenue exceeds 60% of total income, including exemptions on overseas direct investment income [4]. Group 2: Import Taxation - The zero-tariff list has expanded to 453 items, allowing companies to import raw materials without tariffs, VAT, or consumption tax, significantly reducing production costs [7]. - Companies producing goods with over 30% added value from imported materials can also benefit from tariff exemptions when selling to the mainland [9]. - The zero-tariff policy for transportation and tourism-related imports has been optimized, continuing to support the industry [10]. Group 3: Personal Income Tax - Hainan's personal income tax system offers dual-track incentives for high-end talent and ordinary residents, making it one of the most competitive in the country [12]. - High-end talent earning over 300,000 yuan annually can have their effective tax burden capped at 15%, significantly reducing their tax liabilities compared to the mainland [13]. - Ordinary residents will be taxed at a lower progressive rate of 3%, 10%, and 15%, compared to the mainland's higher rates [14]. Group 4: Specific Industry Incentives - Hainan has introduced a combination of "zero tariffs + special subsidies + facilitation measures" for key industries such as tourism, high-tech, and biomedicine [15]. - The medical tourism pilot zone allows for zero tariffs on imported drugs and medical devices, significantly reducing costs for patients [16]. Group 5: VAT Transition and Sales Tax Reform - 2025 marks a critical year for tax reform in Hainan, with transitional VAT policies and plans for a simplified sales tax system post-closure [17]. - The sales tax will combine various taxes, potentially lowering rates, requiring businesses to adapt their operational models accordingly [20]. Group 6: Policy Applicability and Compliance - To benefit from Hainan's tax incentives, companies must meet "substantive operation" requirements, avoiding the status of "shell companies" [22]. - Companies must apply for zero-tariff qualifications through the "Hainan International Trade Single Window," with tax benefits subject to verification by tax authorities [23]. Group 7: Case Studies - A cross-border e-commerce company utilized the zero-tariff policy on imported raw materials, achieving a significant reduction in overall tax burden [24]. - A biopharmaceutical company registered in Hainan benefited from reduced corporate income tax and R&D expense deductions, leading to substantial tax savings [24].