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].

6月24日，为期6天的第九届中国—南亚博览会(以下简称"南博会")圆满落幕。本届南博会吸引了2510家 境内外企业参展，较上届同比增长14.7%。截至6月24日12时，本届南博会实际签约商贸合同153个，外 贸合同金额达84.79亿元，入馆人次突破50万，成为中国与南亚国家深化合作的标志性平台。 在本届南博会上，来自不同国家的特色服饰、非遗文创、创意食品、智能家居等产品汇聚一堂，架起了 区域协作的桥梁，吸引了各国客商"奔赴"这场盛会，共觅商机。 沟通洽谈火热 在南博会现场，记者感受到了澎湃的市场活力，展馆内人潮涌动，国内外新老客商齐聚，沟通洽谈火 热。 "多次参加南博会，我已经积累了很多老顾客。"马里香料商人艾菲开心地向记者说。展馆内，像艾菲这 样的"老朋友"不在少数，斯里兰卡椰子壳手工艺人阿吉塔也已多次参展，他告诉记者，自己的"椰子 壳"产品非常受欢迎，明年还会继续参展。 南网澜湄国际公司专门将公司在越南、老挝、缅甸、泰国和柬埔寨等地的项目成果打造成VR实景项 目，参观者能够身临其境感受各国灯火通明的夜景。公司国际交流合作中心总经理许宇晓对《证券日 报》记者表示："南方电网公司的科技成果不仅在中国应用，并且 ...

商业世界的风向与人 本文来自微信公众号： 镜相工作室 ，作者：董慧，编辑：卢枕，题图来自：视觉中国 对于云南咖啡生豆贸易商、森宇咖啡董事长陈俊先来说，这是从业以来"最累、最兵荒马乱"的一年。 每天早7点到晚11点，他在各家鲜果处理厂、自家工厂、仓库间不停穿梭，电话也响个不停。所有忙碌都围绕三件事：找货，卖货，谈价。仅在我们打 电话的2小时内，就有至少三家采购商的电话打进来。询价电话总在固定时间段涌来，内容也几乎一模一样：今天什么价格，能有多少货？忙到脚底都 发麻，成为这段时间的日常。 一切源于咖啡豆价格的暴涨。占据全球总产量三分之一的巴西咖啡产量下滑，推动咖啡期货的价格从去年起持续攀升到历史新高——最高达到440美 分/磅，相较去年11月份的270.72美分/磅，涨幅超过62%。 以下文章来源于镜相工作室 ，作者镜相作者 镜相工作室 . 云南咖啡豆的价格也一路狂飙，雀巢在当地的收购价格高达每公斤64.5元，比去年产季的价格翻了接近一倍。 外界评价这是低价云南豆替代进口豆的机会，但陈俊先觉得生意比往年更难做。 涨价潮中，位于中游的生豆加工贸易商就像一块被挤压的海绵，一边是紧盯期货行情的咖农、加工厂，不断抬高鲜果 ...