Measures for the Administration of the List of High-End and Urgently Needed Talents Eligible for the Individual Income Tax Preferential Policy in the Hainan Free Trade Port
Article 1
For the purpose of implementing the Master Plan for the Construction of the Hainan Free Trade Port and properly administering the individual income tax preferential policy for high-end and urgently needed talents in the Hainan Free Trade Port, these Measures are formulated in accordance with the Law of the People's Republic of China on the Hainan Free Trade Port and other relevant provisions.
Article 2
A list-based management system shall be implemented for high-end and urgently needed talents who work in the Hainan Free Trade Port and enjoy the preferential policy. The portion of individual income tax burden that exceeds 15% of the actual tax burden shall be exempted.
Article 3
To enjoy the preferential policy, the following conditions shall be met:
(1) The individual shall have resided cumulatively in the Hainan Free Trade Port for at least 183 days within a tax year. Reasonable periods spent outside the island for business trips, vacations, study, or training may be counted toward the residence period in the Hainan Free Trade Port; however, the actual period of residence shall not be less than 90 days.
(2) The individual shall either:
- Be recognized as talent by departments or entities at various levels in Hainan Province that are authorized to identify talent; or
- Earn income of more than RMB 300,000 in the Hainan Free Trade Port within a tax year.
Article 4
The enterprise or entity to which a high-end or urgently needed talent belongs shall comply with the relevant requirements for substantive operations in the Hainan Free Trade Port. Its business activities shall contribute to the development of relevant industries in Hainan and shall correspond to the individual's eligibility for the individual income tax preferential treatment.
Article 5
Specific personnel engaged in industries such as aerospace, shipping, and offshore oil and gas exploration who, due to the nature of their occupations, reside in the Hainan Free Trade Port for fewer than 183 days within a tax year may still enjoy the preferential policy if they satisfy Item (2) of Article 3 and simultaneously meet the following conditions:
- Have continuously participated in and contributed to the basic employee pension insurance scheme in the Hainan Free Trade Port as an employee for more than six months within the tax year (except for personnel from countries exempted under social security agreements concluded with China). Such period must include the month of December of the relevant year, and there shall be no lump-sum contributions or simultaneous participation in social insurance schemes in multiple locations; and
- Have signed a labor contract, employment agreement, or other equivalent proof of employment relationship for a term of more than one year with an enterprise or entity registered in and substantively operating within the Hainan Free Trade Port.
Such individuals shall submit an application and explanation to the tax authorities within the prescribed time period. Upon review and approval by the human resources and social security department of Hainan Province, they may enjoy the preferential policy.
Article 6
The human resources and social security department of Hainan Province, together with relevant departments, shall periodically submit the list of individuals eligible for the individual income tax preferential policy to the tax authorities of Hainan Province in accordance with these Measures.
Article 7
Individuals determined to be high-end or urgently needed talents shall enjoy the individual income tax preferential policy for the relevant year. Those who no longer meet the requirements for such status shall not enjoy the preferential policy for that year.
Article 8
Individuals who are identified as seriously dishonest entities pursuant to laws, regulations, and national provisions shall not enjoy the individual income tax preferential policy.
Article 9
Business trips, vacations, study, and training periods spent outside the island by high-end and urgently needed talents shall be declared by the individuals and publicly disclosed within their enterprises or entities. Relying on the Hainan Provincial Social Governance Information Platform, the departments of human resources and social security, public security, market regulation, taxation, and other relevant authorities shall implement whole-process supervision over qualification reviews and verification of actual residence days. They shall strengthen ongoing and ex-post inspections, conduct random checks on the enjoyment of the individual income tax preferential policy, and carry out risk assessment and risk response measures based on inspection results.
Article 10
Any objections or disputes concerning talents enjoying the individual income tax preferential policy shall be coordinated and resolved under the leadership of the human resources and social security department of Hainan Province. Any objections or disputes regarding whether an enterprise or entity has conducted substantive operations in the Hainan Free Trade Port shall be coordinated and resolved under the leadership of the market regulation department of Hainan Province.
Article 11
The departments of human resources and social security, public security, finance, market regulation, taxation, and other relevant authorities of Hainan Province may formulate specific implementation provisions in accordance with these Measures.
Article 12
These Measures shall be interpreted by the People's Government of Hainan Province.
Article 13
These Measures shall come into force on January 1, 2025.
The Interim Measures for the Administration of the List of High-End and Urgently Needed Talents Eligible for the Individual Income Tax Preferential Policy in the Hainan Free Trade Port (Qiong Fu [2022] No. 31) previously issued by the People's Government of Hainan Province shall be repealed simultaneously.
The final settlement and reconciliation of individual income tax for high-end and urgently needed talents in the Hainan Free Trade Port for the 2024 tax year shall be handled with reference to these Measures.
海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理办法
第一条 为贯彻落实《海南自由贸易港建设总体方案》，做好海南自由贸易港高端紧缺人才个人所得税优惠政策管理工作，根据《中华人民共和国海南自由贸易港法》等相关规定，制定本办法。
第二条 对在海南自由贸易港工作并享受优惠政策的高端紧缺人才实行清单管理，其个人所得税实际税负超过15%的部分，予以免征。
第三条 享受优惠政策应满足下列条件：
（一）一个纳税年度内在海南自由贸易港累计居住满183天，合理的离岛出差、休假、学习培训天数可计入在海南自由贸易港居住天数，但实际居住天数不得少于90天。
（二）属于海南省各级具有人才认定权限的部门单位所认定的人才或一个纳税年度内在海南自由贸易港收入达到30万元人民币以上。
第四条 高端紧缺人才所属企业或单位，应满足在海南自由贸易港实质性运营相关规定，其业务开展应体现促进海南相关产业发展，且与个人所得税享惠情况相匹配。
第五条 因职业特点一个纳税年度内在海南自由贸易港累计居住不满183天的航空航天、航运、海洋油气勘探等行业特定人员，在满足本办法第三条第二项的同时，一个纳税年度内在海南自由贸易港以单位职工身份连续缴纳职工基本养老保险（与中国签订社会保障协定可免缴的国家人员除外）6个月以上（须包含本年度12月当月且不存在趸交、两地缴纳社会保险等情形），并与在海南自由贸易港注册且实质性运营的企业或单位签订1年以上的劳动合同、聘用协议或可提供其他同等条件劳动人事关系证明材料的，在规定的时间内向税务部门提交申请并说明情况，经由海南省人力资源和社会保障部门认定通过后，可享受优惠政策。
第六条 海南省人力资源和社会保障部门会同有关部门根据本办法定期将享受个人所得税优惠政策的名单，提交给海南省税务部门。
第七条 确定为高端紧缺人才的，当年享受个人所得税优惠政策。不再符合高端紧缺人才条件的，当年不得享受个人所得税优惠政策。
第八条 依据法律法规和国家规定被认定为严重失信主体的人员，不得享受个人所得税优惠政策。
第九条 高端紧缺人才的离岛出差、休假、学习培训情况应在所属企业或单位进行个人申报和公示。依托海南省社会管理信息化平台，海南省人力资源和社会保障、公安、市场监督管理、税务等部门应在高端紧缺人才资格审核、实际居住天数的认定方面实施全流程监管，加强事中事后核查，对享受个人所得税优惠政策情况开展抽查，并根据查核结果开展风险评估和风险应对工作。
第十条 对享受个人所得税优惠政策的人才存在异议或争端的，由海南省人力资源和社会保障部门牵头协调解决。对人才所属企业或单位在海南自由贸易港是否开展实质性运营存在异议或争端的，由海南省市场监督管理部门牵头协调解决。
第十一条 海南省人力资源和社会保障、公安、财政、市场监督管理、税务等部门可结合本办法制定具体实施规定。
第十二条 本办法由海南省人民政府负责解释。
第十三条 本办法自2025年1月1日起执行。海南省人民政府发布的《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理暂行办法》（琼府〔2022〕31号）同时废止。2024年度海南自由贸易港高端紧缺人才个人所得税汇算清缴参照本办法执行。
