人民日报记者 孙海天 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。 "公式中的'料件成本'包含什么？" "生产中的电费、工人的工资是否视为成本计入计算公式？" 黎文回忆，在一轮轮数据测算后，共识逐渐形成：直接构成最终产品的物理部分算作原材料，计入 料件成本，而能耗、人力等创造的价值体现在最终价格里，减去料件成本作为"增值"的一部分。这降低 了企业满足政策要求的门槛。 企业账目与海关系统也需要磨合。"企业有自己的管理系统，海关有报关系统，但两者数据口径完 全不同。 ...

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]