总纲：自贸港税制核心框架

海南自贸港税制改革总方针：零关税、低税率、简税制，政策有效期至 2027 年 12 月 31 日，全岛封关运作后实施全新二线、一线一体化税收规则。

一、零关税：一线进口除负面 ／ 征税目录外，免征关税、进口增值税、消费税；分企业生产类、交通工具、岛内居民消费、离岛旅客免税四大板块。

二、低税率（双 15％ 核心优惠）

￮ 企业：鼓励类实质性运营企业企业所得税 15％（内地基准 25％）

￮ 个人：高端 ／ 紧缺人才个税实际税负超 15％ 部分免征（综合所得最高档 45％）

三、简税制（封关后实施）：简并增值税、消费税、车辆购置税等多税种，零售环节单一销售税，岛内流通简化征税规则。

第一章 企业所得税优惠（财税〔2025〕3 号，延续至 2027 年底）

一、鼓励类产业企业减按 15％ 征收企业所得税

（一）享受条件

1. 注册属地：登记注册在海南全岛自贸港范围内；

2. 实质性运营：企业实际管理机构设在海南，人员、财务、资产、业务均在岛内开展，禁止空壳注册；

3. 主营业务要求：属于《海南自贸港鼓励类产业目录》（含国家产业目录、外商鼓励目录 ＋ 海南特色新增条目共 1100 ＋ 项）；

4. 收入占比：当年鼓励类主营业务收入占总收入60％ 以上。

（二）适用主体

岛内居民企业、岛内分支机构、境外企业设立在海南的机构场所。

（三）覆盖重点产业

旅游、现代服务业（跨境金融、会展、物流、专业服务）、高新技术、深海种业、生物医药、商业航天、新能源、临港加工制造、国际教育医疗等。

二、旅游业、现代服务业、高新技术产业境外直接投资所得免征企业所得税

（一）适用主体：注册并实质性运营的三类产业企业；

（二）优惠内容：企业新增境外直接投资取得的股息、红利所得，全额免征企业所得税；

（三）附加门槛：被投资境外企业法定所得税税率≥5％，避免低税洼地套利；

（四）政策价值：企业海外投资分红回流海南无税负，助力跨境产业布局。

三、固定资产加速折旧 ／ 一次性扣除

（一）自贸港企业新购置（含自建）固定资产、无形资产，单位价值≤500 万元：一次性税前扣除；

（二）单位价值＞500 万元：可缩短折旧 ／ 摊销年限（最低为法定年限 60％）、双倍余额递减等加速折旧；

（三）适用范围：房屋建筑物、机器设备、软件、专利、海域使用权等全部资产。

第二章 个人所得税优惠（高端紧缺人才个税 15％ 封顶）

一、优惠规则

对在海南自贸港工作的高端人才、紧缺人才，其综合所得（工资薪金、劳务报酬、稿酬、特许权使用费）、经营所得，实际税负超过 15％ 的部分免征。
内地综合所得最高边际税率 45％，海南人才最高税负锁定 15％。

二、人才认定标准（二选一）

（一）收入标准：一个纳税年度内在海南年收入≥30 万元；

（二）资质认定：海南省人社、各行业主管部门认定的紧缺 ／ 高端人才（科研、医疗、教育、跨境贸易、航运、金融、国际专业人才等）。

三、居住时间要求（2025 新政放宽）

1. 纳税年度内在海南累计居住满183 天；

2. 境内外出差、商务培训、短期休假天数可计入居住天数，大幅降低跨境工作人才享受门槛。

四、适用人群

内地高端就业人才、外籍来华工作人才、港澳台专业人才、个体工商户经营人才；
配套政策：国际人才住房、子女教育、出入境便利配套支持。

第三章 零关税全体系政策（核心分四大板块）

板块 1：企业生产经营类零关税（财关税〔2025〕12 号，封关统一新规）

（一）适用享惠主体

岛内独立法人企业、事业单位、合规科技民办非企业单位。

（二）一线进口免税范围（除征税目录商品外全免三税）

1. 原辅料零关税：生产加工所需原材料、零部件、包装物料；加工增值≥30％ 成品经二线销往内地，免征出口关税；

2. 自用生产设备零关税：机器、仪器、研发设备、维修零部件、实验室器材；

3. 国际运输船舶、航空器零关税：航运企业进口船舶、航空企业飞机及配套设备，配套船舶增值税全额退税（财税〔2025〕5 号续期）。

（三）加工增值 30％ 规则

进口料件在岛内加工，成品增值超过 30％，销往内地不征收进口关税，仅征收进口环节增值税，大幅降低出口转内销成本。

板块 2：交通工具及游艇零关税

（一）自贸港注册从事交通运输、旅游运营企业，进口运营用车辆、游艇、直升机免征三税；

（二）监管要求：仅限岛内运营，擅自出岛需补缴税款，配套定位、台账监管。

板块 3：岛内居民日用消费品零关税（财关税〔2026〕6 号，2026 年 2 月落地）

（一）适用人群

￮ 持海南身份证、居住证、社保卡内地居民；

￮ 在海南长期工作、持有居留许可外籍 ／ 港澳台人才；

（二）额度：每人每年累计免税额度1 万元，不限购买次数；

（三）商品清单：202 个税号，母婴用品、生鲜食品、日化、家居百货、进口零食等日常消费品；

（四）监管约束：仅限个人自用，倒卖、代购 3 年内取消购买资格并纳入信用惩戒。

板块 4：离岛旅客免税购物（财政部海关总署税务总局公告 2025 年第 9 号）

（一）离岛旅客（飞机、轮船、火车离岛）每年免税额度10 万元；

（二）扩大商品品类：高端数码、医疗器械、酒类、服装、奢侈品，单件免税限额同步上调；

（三）适用场景：海口美兰、三亚凤凰、博鳌机场免税店，海口、三亚邮轮港口免税店。

第四章 增值税专项优惠

一、国际运输船舶增值税退税

企业购进并从事国际运输船舶，全额退还增值税，政策持续延续至 2030 年（财税〔2025〕5 号）；

二、跨境服务增值税免征

自贸港企业向境外单位销售跨境咨询、会展、物流、知识产权、离岸金融服务，免征增值税；

三、岛内保税加工流转

零关税料件、成品岛内企业间流转，不重复征收进口环节税费；封关后岛内货物流通简化增值税征管。

第五章 封关运作特殊税制安排（财关税〔2025〕12 号）

（一）一线管理：境外入岛货物，负面清单征税，其余零关税；

（二）二线管理：海南货物进入内地（二线）：

￮ 加工增值≥30％ 成品：免征关税，仅征收增值税；

￮ 未达增值标准：按进口规则征收关税、增值税；

（三）简税制落地：全岛取消增值税、消费税、车购税、城建税等，零售环节单一销售税；企业简化纳税申报，降低征管成本；

（四）岛内流通：零关税商品岛内自由流转，无需补缴进口税收。

第六章 配套地方税费优惠

（一）房产税、城镇土地使用税

园区重点产业、高新技术企业自有生产研发用房、土地，可申请地方财政税费返还；

（二）文化旅游产业附加减免：文旅企业地方教育附加、水利建设基金按比例减免；

（三）小微企业普惠叠加：自贸港 15％ 企业所得税可叠加小微企业应纳税所得额减免政策。

第七章 核心政策文件目录（官方文号，备查）

一、企业所得税

1. 财税〔2025〕3 号 延续自贸港企业所得税优惠至 2027 年底

2. 财税〔2020〕31 号 原双 15％ 企业所得税基础文件

3. 财税〔2020〕32 号 境外直接投资所得免税政策

二、个人所得税

1. 财税〔2020〕34 号 高端紧缺人才个税优惠基础文件

2. 琼财税〔2025〕24 号 海南落实个税优惠操作细则

三、零关税（关税 ＋ 进口增值税消费税）

1. 财关税〔2025〕12 号 封关一线二线一体化税收总规则

2. 财关税〔2026〕6 号 岛内居民日用消费品零关税

3. 财关税〔2020〕42 号、财关税〔2025〕1 号 原辅料零关税调整文件

4. 财政部公告 2025 年第 9 号 离岛免税购物新政

四、增值税专项

1. 财税〔2025〕5 号 国际运输船舶增值税退税续期

2. 财税〔2020〕41 号 船舶退税基础政策

五、顶层设计文件

1. 《海南自由贸易港建设总体方案》（2020）

2. 《海南自由贸易港法》（2021 实施，税收法定依据）

第八章 政策适用关键风险提示

（一）实质性运营红线：仅注册无实际办公、人员、业务的空壳企业，直接取消 15％ 企业所得税优惠，追缴税款 ＋ 滞纳金；

（二）零关税货物监管：生产设备、游艇、原关税货物擅自运出岛内使用，需全额补缴三税并处罚；

（三）人才个税合规：年度居住不足 183 天、工资薪酬未在海南本地发放，不得享受 15％ 税负封顶；

（四）产业收入比例：鼓励类收入未达 60％，当年全额按 25％ 标准缴纳企业所得税；

（五）岛内居民零关税商品严禁倒卖，违规实施信用惩戒与三年禁购。

Compilation of Hainan Free Trade Port Tax Policies

General Framework： Core Tax Regimes of Hainan Free Trade Port

The guiding principles of tax reform for the Hainan Free Trade Port （Hainan Free Trade Port） are zero tariffs， low tax rates， and a simplified tax system. All current preferential policies shall remain valid until December 31， 2027. A new integrated tax regime governing the First Line （border between Hainan and overseas territories） and the Second Line （border between Hainan Island and Chinese mainland） will be formally implemented upon full－island customs closure。

1. Zero Tariffs： Goods imported via the First Line shall be exempt from customs duty， import Value－Added Tax （VAT） and consumption tax， except commodities on the taxable negative catalogue. The policy covers four major categories： production supplies for enterprises， transport vehicles and yachts， daily consumer goods for permanent island residents， and duty－free shopping goods for outbound travelers。

2. Low Tax Rates （Two Core 15％ Preferential Policies）

￮ Enterprises： Qualified enterprises with substantive operations in encouraged industries shall pay Corporate Income Tax （CIT） at a 15％ reduced rate （the standard nationwide CIT rate for mainland China stands at 25％）。

￮ Individuals： For high－end and scarce talents， the portion of Individual Income Tax （IIT） where the actual tax burden exceeds 15％ shall be waived （the top marginal IIT rate on comprehensive income nationwide is 45％）。

3. Simplified Tax System （Post Customs Closure）： Multiple taxes including VAT， consumption tax and vehicle purchase tax will be consolidated into a single retail sales tax to streamline tax administration for intra－island commodity circulation。

Part I Corporate Income Tax Preferences

（Document Caishui〔2025〕No.3， Valid until the end of 2027）

1. 15％ Reduced CIT Rate for Enterprises in Encouraged Industries

1. Eligibility Requirements

（1）Registration Jurisdiction： Legally registered within the full administrative territory of the Hainan Free Trade Port。

（2）Substantive Operation： The enterprise’s actual management institution shall be located in Hainan， with all personnel， finance， assets and core business activities operated and managed on the island. Nominal shell companies without real operations are disqualified from preferential treatment。

（3）Main Business Scope： Core business activities fall under the Catalogue of Encouraged Industries for Hainan Free Trade Port， which includes more than 1，100 items covering national industrial catalogues， encouraged foreign investment catalogues and exclusive characteristic industries of Hainan。

（4）Revenue Ratio： Annual revenue generated from encouraged core businesses accounts for 60％ or above of the enterprise’s total annual revenue。

2. Applicable Entities

Domestic resident enterprises registered in Hainan， domestic branches of cross－regional enterprises， and permanent establishments set up by overseas enterprises in Hainan。

3. Key Covered Industries

Tourism， modern service industries （cross－border finance， exhibitions， logistics， professional services）， high－tech sectors， deep－sea seed breeding， biomedicine， commercial aerospace， new energy， port processing ＆ manufacturing， international education and medical care。

4. Full CIT Exemption on Income Derived from New Overseas Direct Investment for Tourism， Modern Service and High－Tech Enterprises

1. Applicable Entities： Enterprises engaged in tourism， modern services or high－tech industries with legal registration and substantive operations in Hainan。

2. Preferential Treatment： Dividends and bonus income generated from the enterprise’s newly increased overseas direct investment shall be fully exempt from corporate income tax。

3. Restriction Clause： The statutory corporate income tax rate of the invested overseas entity shall be no less than 5％， to curb tax arbitrage in low－tax jurisdictions。

4. Policy Value： No tax burden is imposed on repatriated dividends from overseas investments to Hainan， facilitating enterprises’ cross－border industrial layout and global expansion。

5. Accelerated Depreciation ＆ One－off Pre－Tax Deduction for Fixed Assets and Intangible Assets

1. For newly purchased or self－constructed fixed assets and intangible assets with a unit value ≤ RMB 5 million： one－off pre－tax deduction is permitted in the acquisition year。

2. For assets with a unit value exceeding RMB 5 million： Enterprises may adopt shortened depreciation／amortization periods （minimum 60％ of the statutory tenure） or accelerated depreciation methods such as the double declining balance method。

3. Scope of Application： Buildings， machinery and equipment， R＆D instruments， software， patents， sea area use rights and all other tangible and intangible assets。

Part II Individual Income Tax Preferences

（15％ Tax Cap for High－End and Scarce Talents）

（一）Core Preferential Rules

For high－end talents and scarce talents working in the Hainan Free Trade Port， the portion of IIT levied on comprehensive income （wages ＆ salaries， labor remuneration， author’s remuneration， royalty income） and business income where the actual tax burden exceeds 15％ shall be exempted. While the maximum marginal tax rate on comprehensive income across mainland China is 45％， the maximum effective IIT burden for qualified talents in Hainan is capped at 15％。

（二）Dual Talent Qualification Standards （Meet Either Criterion）

1. Income Standard： Annual personal income earned within Hainan reaches or exceeds RMB 300，000 in a single tax year。

2. Formal Qualification Recognition Standard： Talents officially certified as high－end or scarce by Hainan Provincial Department of Human Resources and Social Security and relevant industrial competent authorities， including scientific researchers， medical practitioners， educators， cross－border traders， shipping specialists， financial practitioners and international professionals。

3. Residence Day Requirement （Relaxed under 2025 New Policy）

1. The talent must stay in Hainan for a cumulative total of at least 183 days within one tax year。

2. Domestic and overseas business trips， vocational training and short vacations can be counted towards residence days， lowering the application threshold for cross－border professionals。

4. Eligible Recipients

Domestic high－skilled employees， foreign workers， Hong Kong， Macao and Taiwan professionals， and individual industrial and commercial operators.
Supporting auxiliary policies include talent housing subsidies， children’s international education services and streamlined entry－exit clearance。

Part III Full Zero－Tariff Regime （Four Core Categories）

Category 1： Zero Tariffs on Production Supplies for Enterprises

（Document Caiguan Shui〔2025〕No.12， Unified New Rules upon Customs Closure）

一、Qualified Applicants

Independent legal person enterprises， public institutions and qualified private non－profit R＆D organizations registered on Hainan Island。

二、Scope of Duty－Free Imports via the First Line （All commodities exempt from three taxes except those on the taxable catalogue）

1. Zero tariffs on raw and auxiliary materials： Raw materials， spare parts and packaging supplies for production and processing. Finished products with a processing value－added ratio ≥30％ transported to mainland China via the Second Line shall be exempt from export customs duty。

2. Zero tariffs on self－used production equipment： Machinery， testing instruments， R＆D equipment， maintenance spare parts and laboratory facilities。

3. Zero tariffs on international transport vessels and aircraft： Shipping companies importing vessels and airlines importing aircraft plus supporting equipment qualify for full VAT refunds on international transport vessels （policy extended under Document Caishui〔2025〕No.5）。

3. 30％ Processing Value－Added Rule

For duty－free imported raw materials processed on Hainan Island， finished goods achieving a value－added ratio over 30％ shall only be subject to import VAT （no customs duty） when shipped to mainland China， substantially cutting costs for export－to－domestic sales。

Category 2： Zero Tariffs on Transport Vehicles and Yachts

1. Enterprises registered in the Hainan Free Trade Port engaged in transportation and tourism operation may import operating vehicles， yachts and helicopters exempt from customs duty， import VAT and consumption tax。

2. Supervision Restrictions： Such vehicles and vessels are restricted to intra－island operation only. Unauthorized outbound transportation will trigger full back payment of taxes plus penalties， supported by real－time positioning and ledger supervision。

Category 3： Zero Tariffs on Daily Consumer Goods for Permanent Island Residents

（Document Caiguan Shui〔2026〕No.6， Implemented February 2026）

1. Eligible Recipients

￮ Mainland residents holding Hainan ID cards， residence permits or social security cards；

￮ Foreign， Hong Kong， Macao and Taiwan talents holding valid residence permits with long－term employment in Hainan。

2. Annual Quota： Each individual enjoys an accumulative annual duty－free quota of RMB 10，000， with no limit on purchase frequency。

3. Commodity Catalogue： Covers 202 tariff lines including maternal ＆ infant supplies， fresh food， daily chemical products， home goods and imported snacks。

4. Regulatory Constraints： Goods are limited to personal self－use only. Any resale or purchasing for third－party agents will result in a 3－year ban on duty－free purchases and inclusion in the credit punishment system。

Category 4： Duty－Free Shopping for Travelers Departing Hainan Island

（Announcement No.9 of 2025 issued by the Ministry of Finance， General Administration of Customs and State Taxation Administration）

1. Outbound travelers departing by flight， ship or train enjoy an annual duty－free shopping quota of RMB 100，000。

2. Expanded commodity coverage： High－end digital products， medical devices， wine， apparel and luxury goods， with simultaneous upward adjustments to single－item duty－free limits。

3. Applicable Scenarios： Duty－free stores at Haikou Meilan Airport， Sanya Phoenix International Airport， Boao Airport， as well as cruise terminals in Haikou and Sanya。

Part IV Special VAT Preferential Policies

一、Full VAT Refund on Vessels for International Transportation

Enterprises purchasing vessels exclusively engaged in international shipping qualify for full VAT refunds； the policy remains valid until 2030 （Document Caishui〔2025〕No.5）。

二、VAT Exemption on Cross－Border Services

VAT shall be fully waived for cross－border consulting， exhibition， logistics， intellectual property and offshore financial services provided by Hainan Free Trade Port enterprises to overseas entities。

三、Intra－Island Circulation of Bonded Processed Goods

No repeated import taxes are levied on duty－free raw materials and finished goods circulated between enterprises within Hainan Island. VAT administration for intra－island commodity flow will be further simplified post full customs closure。

Part V Special Tax Regime Arrangements for Full Island Customs Closure

（Document Caiguan Shui〔2025〕No.12）

1. First Line Administration： Imported goods from overseas are taxed only if listed on the taxable negative catalogue； all other goods enjoy zero tariffs。

2. Second Line Administration （Goods Shipped from Hainan to Mainland China）：

￮ Finished goods with processing value－added ratio ≥30％： Exempt from customs duty， subject only to import VAT。

￮ Goods failing to meet the value－added threshold： Taxed in full in accordance with standard import rules （customs duty ＋ import VAT）。

3. Implementation of Simplified Tax System： VAT， consumption tax， vehicle purchase tax， urban maintenance and construction tax and other levies will be abolished island－wide， replaced by a single retail sales tax. Corporate tax filing procedures will be streamlined to reduce compliance costs。

4. Intra－Island Circulation Rules： Duty－free commodities may circulate freely across Hainan Island without supplementary import tax payments。

Part VI Supporting Local Tax and Fee Incentives

1. Property Tax and Urban Land Use Tax Relief

Key industrial and high－tech enterprises located in industrial parks owning production and R＆D premises and land may apply for local fiscal tax rebates。

2. Surcharge Reduction for Cultural Tourism Industry： Cultural and tourism enterprises qualify for proportional reductions on local education surcharges and water conservancy construction funds。

3. Stackable Micro ＆ Small Enterprise Incentives： The 15％ FTP CIT rate can be combined with nationwide preferential policies for taxable income of micro and small enterprises。

Part VII Catalogue of Core Official Policy Documents （For Reference）

（一）Corporate Income Tax

1. Caishui〔2025〕No.3： Notice Extending Hainan Free Trade Port CIT Preferential Policies until the End of 2027

2. Caishui〔2020〕No.31： Fundamental Document on Dual 15％ CIT Preferential Policies for Hainan Free Trade Port

3. Caishui〔2020〕No.32： CIT Exemption Policy on Income from Overseas Direct Investment

（二）Individual Income Tax

1. Caishui〔2020〕No.34： Fundamental Document on IIT Preferences for High－End and Scarce Talents

2. Qiong Caishui〔2025〕No.24： Hainan Provincial Implementation Rules for IIT Preferential Policies

3. Zero Tariff Policies （Customs Duty ＋ Import VAT ＋ Consumption Tax）

1. Caiguan Shui〔2025〕No.12： General Tax Rules Governing First Line， Second Line and Intra－Island Circulation Post Customs Closure

2. Caiguan Shui〔2026〕No.6： Zero Tariff Policy on Daily Consumer Goods for Permanent Hainan Residents

3. Caiguan Shui〔2020〕No.42， Caiguan Shui〔2025〕No.1： Revised Policies on Zero Tariffs for Production Raw Materials

4. Announcement No.9 of 2025 （Ministry of Finance）： Updated Duty－Free Shopping Rules for Outbound Hainan Travelers

4. Special VAT Policies

1. Caishui〔2025〕No.5： Extension of Full VAT Refund Policy for International Shipping Vessels

2. Caishui〔2020〕No.41： Fundamental VAT Refund Rules for Shipping Vessels

5. Top－Level Design Documents

1. Overall Plan for the Construction of Hainan Free Trade Port （Issued 2020）

2. Law of the People’s Republic of China on the Hainan Free Trade Port （Enforced 2021， Statutory Basis for FTP Tax Regimes）

Part VIII Key Compliance Risk Warnings for Policy Application

（一）Substantive Operation Red Line： Nominal registered enterprises without actual offices， on－site staff or real business activities will lose eligibility for the 15％ CIT rate， triggering tax recovery plus late payment surcharges。

（二）Supervision of Zero－Tariff Goods： Unauthorized transportation of duty－free production equipment， yachts and bonded goods out of Hainan Island requires full repayment of all three import taxes plus administrative penalties。

（三）IIT Compliance for Talents： Talents failing to meet the 183－day annual residence requirement or receiving remuneration paid outside Hainan cannot claim the 15％ IIT tax cap benefit。

（四）Industrial Income Ratio Compliance： Enterprises with encouraged industry revenue below 60％ of total income shall pay CIT at the standard 25％ rate for the full tax year。

（五）Ban on Resale of Resident Duty－Free Goods： Reselling duty－free daily consumer goods purchased under the resident quota will incur credit penalties and a three－year ban on all duty－free purchases。

Document Usage Instructions

1. All tax terminology adopts official standard translations released by Hainan Free Trade Port Administration and Ministry of Finance。

2. Government document numbers retain original Chinese code format without translation for official audit and filing purposes。

3. This full English version matches the structure， chapter order and clause logic of the original Chinese compilation， applicable for foreign investment promotion， overseas enterprise consulting and official international exchange documents。

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