一批价值约35.6万元的阿根廷生牛肉，进口到我国需按12%的税率缴纳近4.3万元的关税。在海南自贸 港，如果进口的生牛肉被加工成牛肉干，以50万元的价格销往内地，因其加工增值率大于政策规定的 30%，可以免除近4.3万元的关税。 "这增强了企业竞争力。"海南红焱食品有限公司总经理姚大飞所举的例子，与海南自贸港加工增值免关 税政策有关。政策2021年7月落地，历经4年多优化，适用行业从最初的粮油、玉石、肉类等领域，拓展 到医药、珠宝、石化等；覆盖范围从海南洋浦保税港区扩展至全岛。截至今年10月，海南省获批加工增 值免关税试点企业共129家，加工增值内销货值约110.96亿元，免征关税约8.6亿元。 习近平总书记强调，"着力打造具有海南特色和优势的现代化产业体系""努力在发展新质生产力上取得 新突破"。一项政策如何不断完善，为企业带来机遇与红利，进而助力产业升级？ 一艘货轮，见证方案"从0到1" 洋浦经济开发区招商部门的承诺打动了张慧："你们大胆闯，我们陪着一起试！" "这是全新的监管模式，我们也没有现成的作业指引。"海口海关关员黎文回忆，30多名业务骨干进驻澳 斯卡，将政策从一个抽象的公式，变成看得懂、可执行、 ...

Core Points - The article discusses the benefits of the Hainan Free Trade Port's processing value-added tax exemption policy, which enhances the competitiveness of companies by allowing them to avoid tariffs on processed goods that meet certain value-added criteria [1][2][7] - The policy has evolved since its introduction in July 2021, expanding its applicability across various industries and resulting in significant tax savings for participating companies [1][8] Group 1: Policy Overview - The Hainan Free Trade Port's policy allows for the exemption of import tariffs on goods processed in Hainan if the processing value-added exceeds 30%, encouraging high-value manufacturing rather than low-end trade [2][8] - As of October this year, 129 companies have been approved for the processing value-added tax exemption, resulting in approximately 8.6 billion yuan in tax savings [1][7] Group 2: Implementation Challenges - Companies faced initial challenges in understanding and implementing the new policy, requiring collaboration with customs officials to create executable guidelines [3][4] - The definition of "costs" in the value-added calculation was clarified through discussions, allowing for a more inclusive understanding of what constitutes material costs versus value-added contributions [6][7] Group 3: Industry Impact - The policy has attracted new investments, with companies like Hongyan Food Co. being established specifically to take advantage of these tax benefits [5][6] - The reduction in import tariffs has allowed companies to reinvest savings into innovation and development, as seen with the case of Jinrun Pearl Co., which shifted focus to biotechnology [7][8] Group 4: Future Developments - Upcoming policy optimizations will allow for combined statistics of upstream and downstream processing value-added, making it easier for companies to meet the 30% threshold [8][9] - The collaborative approach among companies within the free trade port is expected to strengthen the overall industry ecosystem, promoting shared growth and efficiency [9]

Group 1 - The article discusses the benefits of the Hainan Free Trade Port's processing value-added tax exemption policy, which allows companies to avoid tariffs if they achieve a processing value-added rate greater than 30% [1][2] - As of October this year, 129 companies in Hainan have been approved for the tax exemption policy, resulting in approximately 8.6 billion yuan in tariff exemptions [1][2] - The policy aims to encourage high value-added processing manufacturing rather than simple re-export trade, requiring companies to invest in technology and labor to achieve higher value [2][3] Group 2 - The article highlights the challenges faced by companies in understanding and implementing the new policy, including the need for clear operational guidelines and data management systems [3][4] - A successful case study is presented with a company that navigated the new policy, leading to the creation of a detailed operational guide that can serve as a reference for other businesses [4][5] - The article emphasizes the importance of collaboration between companies and regulatory bodies to refine the policy and support industry growth [6][7] Group 3 - The article illustrates how the policy has led to cost savings and innovation in various sectors, such as the pearl industry, where companies have saved significant amounts in tariffs and reinvested in research and development [7][8] - Upcoming policy changes are expected to further facilitate compliance with the value-added requirements by allowing combined statistics for upstream and downstream processing [8]

Core Insights - Shenzhen Shui Bei has evolved into a significant jewelry trading hub, despite lacking natural precious metal resources, with over 9,000 enterprises and more than 60,000 workers in the industry [1][2] - The area has transformed from a processing zone into a comprehensive jewelry industry cluster, capturing 50% of China's wholesale market share for gold and jewelry [2][8] - Shui Bei's success is attributed to its complete supply chain capabilities, integrating raw material sourcing, production, and retail, making it a vital center for various jewelry types, including freshwater and seawater pearls [3][4] Historical Development - The turning point for Shui Bei came in 2003 when the People's Bank of China lifted restrictions on gold purchases, leading to rapid industrial growth [2] - The establishment of the Shui Bei International Jewelry Trading Center in 2004 marked its transition from a trading hub to an industrial cluster [2] - Over the years, Shui Bei has seen a shift from traditional processing to high-value-added activities such as design, brand operation, and quality inspection [8][10] Market Dynamics - Shui Bei serves as a major distribution center for freshwater pearls, integrating high-quality pearls from various regions and providing a complete ecosystem for brands [3][4] - The area has also become a key player in the lab-grown diamond market, with prices significantly lower than natural diamonds, leading to increased market penetration [7] - Predictions indicate that the market penetration of lab-grown diamonds in China will rise from 7% in 2022 to 17% by 2025 [7] Brand Development - Shui Bei has nurtured several well-known jewelry brands, including Zhou Dasheng and Zhou Liufu, which have successfully transitioned to public companies [8][9] - The area has developed a unique "Shui Bei model" that allows many jewelry brands to grow from small operations to significant market players [9][10] - Recent initiatives by the local government aim to support talent development and protect intellectual property in the jewelry sector, further enhancing Shui Bei's reputation as "China's Jewelry Capital" [10]

Core Viewpoint - The implementation of the duty-free policy for value-added processing and domestic sales in Hainan is accelerating the development of the manufacturing industry and promoting industrial clustering, with over 800 million yuan in duties exempted over four years [3][4][8]. Group 1: Policy Impact - The duty-free policy has expanded from specific zones to the entire island, benefiting various industries and leading to a cumulative domestic sales value exceeding 10.46 billion yuan [3][8]. - The policy has significantly reduced operational costs for companies, enhancing their confidence in deepening their presence in Hainan's free trade port [4][5]. - The policy has attracted numerous domestic and international jewelry enterprises, fostering a competitive industrial cluster [2][3]. Group 2: Industry Development - The first successful case under the policy involved Hainan Jingrun Pearl Technology Co., which imported seawater pearls and benefited from a 21% duty reduction [1][4]. - The policy has led to the establishment of new enterprises, such as Hainan Ouyijia Food Co., which invested 159 million yuan in a cold chain processing base for imported meat, projecting an annual output value exceeding 1 billion yuan [5][6]. - The policy has also been applied to various sectors, including petrochemicals and textiles, with significant duty exemptions reported [6][8]. Group 3: Future Prospects - The upcoming full closure operation in December 2023 is expected to further enhance the duty-free policy, allowing for the inclusion of locally produced materials in the value-added calculation [8][9]. - The policy will lower the entry barriers for companies, allowing those with less than 60% of their revenue from encouraged industries to benefit from the duty exemptions [9]. - The expansion of the policy's applicability to zero-duty goods is anticipated to create a synergistic effect, enhancing the competitiveness of Hainan's manufacturing sector [9].