海南自由貿(mào)易港核心政策60條

海南自由貿(mào)易港核心政策60條60KeyPoliciesofthemasterPlanfortheConstructionoftheHainanFreeTradePort人才個(gè)人所得稅最高15%Maximumpersonalincometaxof15%foreligibletalents.鼓勵(lì)類(lèi)企業(yè)實(shí)施15%企業(yè)所得稅Corporateincometaxof15%onencouragedindustrialenterprises.企業(yè)進(jìn)口自用生產(chǎn)設(shè)備免征進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅Exemptionfromimportduties,importvalue-addedtaxandconsumptiontaxonimportedproductionequipmentforenterprises’ownuse.進(jìn)口營(yíng)運(yùn)用交通工具及游艇免征進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅Exemptionfromimportduties,importvalue-addedtaxandconsumptiontaxonimportedoperationalvehiclesandyachts.進(jìn)口生產(chǎn)原輔料免征進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅Exemptionfromimportduties,importvalue-addedtaxandconsumptiontaxonrawandauxiliarymaterialsimportedforproduction.島內(nèi)居民購(gòu)買(mǎi)的進(jìn)境商品免征進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅Exemptionfromimportduties,importvalue-addedtaxandconsumptiontaxonimportedgoodspurchasedbyHainanIslandresidents.離島免稅購(gòu)物額度調(diào)高至每年每人10萬(wàn)元并增加品種Raisingthequotaforoffshoreduty-freeshoppingto100,000yuanperpersonperyearandexpandthecategoriesofduty-freeproducts.旅游業(yè)、現(xiàn)代服務(wù)業(yè)、高新技術(shù)產(chǎn)業(yè)企業(yè)2025年前新增境外直接投資所得免征企業(yè)所得稅Exemptionfromcorporatetaxontheincomeacquiredfromnewforeigndirectinvestmentbefore2025fortourism,modernservicesandhigh-techindustryenterprises.企業(yè)資本性支出可一次性稅前扣除或加速折舊和攤銷(xiāo)Allowingqualifiedcapitalexpenditurestobefullytax-deducted;ortoacceleratedepreciationandamortization.展會(huì)境外展品進(jìn)口和銷(xiāo)售免稅Taxexemptiononimportsandsalesforoverseasexhibitsduringexhibition.對(duì)原產(chǎn)于海南或含進(jìn)口料件加工增值超過(guò)30%的貨物進(jìn)入內(nèi)地免征進(jìn)口關(guān)稅ProductsoriginatingfromHainan,includingimportedintermediaryproductswhoseaddedvalueexceeds30%afterdomesticprocessingwithinHainanIsland,areexemptfromtaxeswhenenteringtherestofChinesemainland.允許進(jìn)出海南島航班加注保稅航油AllowingflightsinandoutofHainantorefuelwithbondedaviationfuel.對(duì)在“中國(guó)洋浦港”登記并從事國(guó)際運(yùn)輸?shù)木硟?nèi)建造船舶給予出口退稅ExporttaxrebatesondomesticallybuiltshipsthatareregisteredatYangpuPortofChinaandengagedininternationaltransport.以“中國(guó)洋浦港”為中轉(zhuǎn)港從事內(nèi)外貿(mào)同船運(yùn)輸?shù)木硟?nèi)船舶允許加注保稅油Allowingships(thoseengagedindomesticandforeigntrade)thattransitatYangpuPortofChinatorefuelwithbondedoil.建設(shè)“中國(guó)洋浦港”國(guó)際船籍港BuildingYangpuPortofChinaintoaninternationalportofregistry.經(jīng)“中國(guó)洋浦港”中轉(zhuǎn)離境的貨物試行啟運(yùn)港退稅AdoptingatrialpolicyoftaxrebatesattheportofdepartureongoodsthatusedYangpuPortofChinaasatransitport.在洋浦保稅港區(qū)等實(shí)行“一線(xiàn)”放開(kāi)、“二線(xiàn)”管住的進(jìn)出口管理制度Adoptinganimportandexportmanagementsystemfeaturingfreeflowbetweenthe“firstline”andefficientcontrolatthe“secondline”inYangpuBondedPortAreaandotherqualifiedzones.Opening-uppolicywillbeimplementedatthe“firstline”andcontrolmeasureswillbecarriedoutatthe“secondline”允許境外理工農(nóng)醫(yī)大學(xué)及職業(yè)院校在海南獨(dú)立辦學(xué)Allowingoverseashigh-leveluniversitiesandvocationalcollegesspecializinginscience,engineering,agricultureandmedicinetoopenbranchschoolsindependentlyinHainan.建設(shè)海南國(guó)際教育創(chuàng)新島BuildingHainanintoanislandfeaturinginternationaleducationinnovation.構(gòu)建多功能自由貿(mào)易賬戶(hù)體系Establishingamultifunctionalfreetradeaccountsystem.跨境貿(mào)易和新型國(guó)際貿(mào)易銀行真實(shí)性審核從事前審查轉(zhuǎn)為事后核查Replacingpre-auditwithpost-auditforthebankingsectoronauthenticityreviewofcross-borderandnewinternationaltrade.實(shí)行海南自由貿(mào)易港跨境服務(wù)貿(mào)易負(fù)面清單Conductinganegativelistofcross-bordertradeinservicesfortheHainanFreeTradePort.實(shí)施市場(chǎng)準(zhǔn)入承諾即入制Grantingenterprisesaccesstothemarketwithapriorcommitment.實(shí)行海南自由貿(mào)易港市場(chǎng)準(zhǔn)入特別清單ConductingaspeciallistofmarketaccesstotheHainanFreeTradePort.實(shí)行海南自由貿(mào)易港外商投資準(zhǔn)入負(fù)面清單ConductinganegativelistofforeigninvestmentaccesstotheHainanFreeTradePort.政府采購(gòu)對(duì)內(nèi)外資企業(yè)一視同仁Treatingdomesticandforeignenterprisesasequalsingovernmentprocurement.實(shí)施更加便利的免簽入境政策Implementingamoreconvenientvisa-freeentrypolicy.以薪酬水平為主要指標(biāo)評(píng)估人力資源類(lèi)別UtilizingSalaryrangesemployedasmainindicestoevaluatetalents.對(duì)外籍人員工作許可實(shí)行負(fù)面清單管理Conductinganegativelistmanagementsystemontheissuingofworkpermitsforforeignemployees.允許境外人員擔(dān)任法定機(jī)構(gòu)、事業(yè)單位、國(guó)有企業(yè)的法定代表人Permittingforeignpersonneltoserveaslegalrepresentativesinlegalbodies,publicinstitutionsandstate-ownedenterprises.取消船舶和飛機(jī)境外融資限制Removingrestrictionsonoverseasshipandaircraftfinancing.企業(yè)發(fā)行外債備案登記制管理權(quán)下放海南DelegatingtoHainantheregistrationadministrationofforeigndebtsissuedbyenterprisesinHainan.擴(kuò)大跨境資產(chǎn)轉(zhuǎn)讓范圍Expandingthescopeofthecross-borderassettransfer.優(yōu)先支持企業(yè)境外上市PrioritizingthesupportoflistingChineseenterprisesoverseas.企業(yè)境外上市外匯登記直接到銀行辦理Allowingenterprisestobelistedoverseastohandleforeignexchangeregistrationdirectlyatbanks.建設(shè)海南國(guó)際知識(shí)產(chǎn)權(quán)交易所SettinguptheHainanInternationalIntellectualPropertyRightsExchange.支持境外證券基金期貨經(jīng)營(yíng)機(jī)構(gòu)設(shè)立獨(dú)資或合資金融機(jī)構(gòu)Supportingoverseassecurities,funds,andfuturesinstitutionstosetupwholly-ownedorjointly-ownedinstitutesinHainan.支持設(shè)立財(cái)產(chǎn)險(xiǎn)、人身險(xiǎn)、再保險(xiǎn)公司以及相互保險(xiǎn)組織和自保公司Supportingtheestablishmentofpropertyinsurance,lifeinsuranceandreinsurancecompanies,mutualinsuranceorganizationsandself-insurancecompanies.支持與境外機(jī)構(gòu)合作開(kāi)發(fā)跨境醫(yī)療保險(xiǎn)產(chǎn)品Supportingthedevelopmentofcross-bordermedicalinsuranceproductsincooperationwithoverseasinstitutions.建設(shè)國(guó)際能源、航運(yùn)、產(chǎn)權(quán)、股權(quán)等交易場(chǎng)所Supportingtheconstructionoftradingvenuesforinternationalenergy,shipping,propertyrightsandequitystakes.非居民可以參與交易場(chǎng)所的交易和資金結(jié)算Enablingnon-residentstoparticipateintradingandfundsettlementattradingvenues.發(fā)展場(chǎng)外衍生品業(yè)務(wù)Developingover-the-counterderivativesservices.開(kāi)展跨境資產(chǎn)管理業(yè)務(wù)Conductingcross-borderassetmanagementservices.面向全球發(fā)行海南地方政府債券IssuingHainanprovincialgovernmentbondsglobally.開(kāi)放增值電信業(yè)務(wù)Openingupthemarketaccesstovalue-addedtelecommunicationsservices.開(kāi)展在線(xiàn)數(shù)據(jù)處理與交易處理等業(yè)務(wù)Allowingtheoperationofonlinedataprocessingandtransactionprocessing.安全有序開(kāi)放基礎(chǔ)電信業(yè)務(wù)Openingupthemarketaccesstobasictelecommunicationsservicesinasafeandorderlyfashion.開(kāi)展國(guó)際互聯(lián)網(wǎng)數(shù)據(jù)交互試點(diǎn)ConductingtheInternationalInternetDataInteractionPilotProject.擴(kuò)大包括第五、第七航權(quán)在內(nèi)的航權(quán)開(kāi)放Expandingairtrafficrights,includingtheFifthFreedomandSeventhFreedomRightsofAir.建設(shè)國(guó)際航空樞紐Buildinganinternationalaviationhub.建設(shè)西部陸海新通道國(guó)際航運(yùn)樞紐BuildingashippinghubfortheWesternChina’snewinternationalLand-SeaTradeCorridor.建設(shè)區(qū)域醫(yī)療中心Buildingaregionalmedicalcenter.建設(shè)國(guó)家區(qū)塊鏈技術(shù)和產(chǎn)業(yè)創(chuàng)新發(fā)展基地Buildinganationalbasefeaturingblockchaintech