On June 1, print and distribute of the Central Committee of Communist Party of China, the State Council " harbor of Hainan free trade builds overall program " , express clearly " the principle according to 0 custom duty, low tax rate, brief tax system, strong law, grading, work up and the taxation system that harbor of high level free trade gets used to " .
Of a bureau that 2020 is harbor of Hainan construction free trade year. Harbor of alleged free trade, it is to point to commonly set in one country (or area) commodity of freedom of turnover of staff of capital of churchyard outside Shanghaiguan, goods, great majority avoids the location that imposes custom duty, it is at present the whole world opens the area of special economy function with top level. Typical free trade harbor includes Chinese Hong Kong, Singapore, Lu Tedan, enlighten do obeisance to. " plan " point out, this the executive limits of harbor of Hainan free trade is Hainan island complete island.
It is main feature with 0 custom duty
This " plan " nothing is more... than of the largest window " 0 custom duty " , this byelaw sets, to the front of 2025, execute partial importer to taste policy of 0 custom duty.
Specific for, it is complete island is sealed close before running, import goods to the part, avoid impose value added tax of segment of import tariff, import and consumption tax. Complete island is sealed close run, brief and after tax system, to importing levy catalogue beyond, the commodity that allows import of harbor of Hainan free trade, avoid impose import custom duty.
" plan " refined can enjoy " 0 custom duty " the entrance product of pay, the dweller inside the complementary makings, island that accords with openly detailed list consumes the raw material that the entrance inside the manufacturing facility that includes an enterprise to import for private use, island uses at producing for private use receive condition goods, and express, can relax before 2025 duty-free from the island shopping forehead is spent to annual everybody is 100 thousand yuan, enlarge free commodities sort.
The expert expresses, openly detailed list is likely after 2025 will turn for negative detailed list, namely from set what to lest duty is bought,can turn a regulation into cannot duty-free buy. Duty-free inside the island those who buy policy drive below, hainan is become probably buy buy buy shopping heaven.
Low tax rate
Besides 0 custom duty, impose favourable gains tax rate to according with the enterprise of the requirement and individual, also be " plan " one large window.
Specific for, from " plan " issuance day rises, to the company that runs in essence of harbor of Hainan free trade, impose 15% enterprise income tax only; Before 2025, direct investment income is absolved outside the area that company of estate of line of business of the tourism that establishs in harbor of Hainan free trade, contemporary service, new and high technology adds newly enterprise income tax.
It is to point to to favourable policy of the individual: The high-end talent that works to harbor of Hainan free trade and in short supply talent, avoid impose its individual income tax effective tax loses the share of more than 15% . This has favourable policy to be able to draw high-end talented person effectively, if year income is 1 million, it is originally to tax rate 45% , subtractive the part of more than 15% , can pay the duty fee of 300 thousand less one year, ability introduces this pair of people to have tremendous impetus undoubtedly.
Brief tax system
Brief tax system, combine our country tax system to reform way namely, exploration is advanced simplify tax system. Say according to relevant personage, the categories of taxes of harbor of Hainan free trade will be decreased ten times before from this and be 7, it is respectively: Tax of enterprise income tax, property, resource duty, environmental protection duty, stamp duty, sale tax, individual income tax.
Simplify tax system, be helpful for the simple science that achieves structure of categories of taxes, indirect tax decrease and of taxation reduce apparently, the flow of levy also simplified in the meantime.
Besides afore-mentioned heavy pound content, " plan " still point out, the taxation system that suits for work up and photograph of harbor of high level free trade, above principle advances grading.
Before 2025, key task includes to execute partial importer to taste policy of 0 custom duty, carry out more open shipping to carry policy, deepen an industry to open to the outside world, timely start complete island to seal close run and optimize taxation policy to arrange.
Before 2035, working key focusing spends reform at boosting money tax system further. Specific include, impose 15% enterprise income tax, according to 3% , 10% , 15% 3 archives above quota progressive tax rate collects the cess austral sea of individual income tax, enlarge to receive administrative power to be restricted to wait.
The expert expresses, hainan exceeds from the open degree of trade harbor anticipate, its are built is a milepost that China opens to the outside world, can have the effect of foretaste of system sex go ahead of the rest.
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