1. 人才個人所得稅最高15% 

1. Maximum personal income tax of 15 percent for eligible talents.

2. 鼓勵類企業(yè)實施15%企業(yè)所得稅

2. Corporate income tax of 15 percent on encouraged industrial enterprises.

3. 企業(yè)進口自用生產(chǎn)設(shè)備免征進口關(guān)稅、進口環(huán)節(jié)增值稅和消費稅

3. Exemption from import duties import value-added tax and consumption tax on imported production equipment for enterprises' own use.

4. 進口營運用交通工具及游艇免征進口關(guān)稅、進口環(huán)節(jié)增值稅和消費稅

4. Exemption from import duties, import value-added tax and consumption tax on imported operational vehicles and yachts.

5. 進口生產(chǎn)原輔料免征進口關(guān)稅、進口環(huán)節(jié)增值稅和消費稅

5. Exemption from import duties, import value-added tax and consumption tax on raw and auxiliary materials imported for production.

6. 島內(nèi)居民購買的進境商品免征進口關(guān)稅、進口環(huán)節(jié)增值稅和消費稅

6. Exemption from import duties, import value-added tax and consumption tax on imported goods purchased by island residents.

7. 離島免稅購物額度調(diào)高至每年每人10萬元并增加品種

7. Raising the quota for offshore duty-free shopping to 100,000 yuan ($14,000) per person per year and expand the categories of duty-free products.

8. 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

8. Exemption from corporate tax on the income acquired from new foreign direct investment before 2025 for tourism, modern services and high-tech industry enterprises.

9. 企業(yè)資本性支出可一次性稅前扣除或加速折舊和攤銷

9. Allowing qualified capital expenditures to be fully tax-deducted; or to accelerate depreciation and amortization.

10. 展會境外展品進口和銷售免稅

10. Tax exemption on imports and sales for overseas exhibits during exhibition.

11.對原產(chǎn)于海南或含進口料件加工增值超過30%的貨物進入內(nèi)地免征進口關(guān)稅

11. Products originating from Hainan, including imported intermediary products whose added value exceeds 30 percent after domestic processing, are exempt from taxes when entering the rest of China.

12.允許進出海南島航班加注保稅航油

12. Allowing flights in and out of Hainan to refuel with bonded aviation fuel.

13.對在“中國洋浦港”登記并從事國際運輸?shù)木硟?nèi)建造船舶給予出口退稅

13. Export tax rebates on domestically built ships that are registered at Yangpu Port of China and engaged in international transport.

14.以“中國洋浦港”為中轉(zhuǎn)港從事內(nèi)外貿(mào)同船運輸?shù)木硟?nèi)船舶允許加注保稅油

14. Allowing ships (those engaged in domestic and foreign trade) that transit at Yangpu Port of China to refuel with bonded oil.

15. 建設(shè)“中國洋浦港”國際船籍港

15. Building Yangpu Port of China into an international port of registry.

16. 經(jīng)“中國洋浦港”中轉(zhuǎn)離境的貨物試行啟運港退稅

16. Adopting a trial policy of tax rebates at the port of departure on goods that used Yangpu Port of China as a transit port.

17. 在洋浦保稅港區(qū)等實行“一線”放開、“二線”管住的進出口管理制度

17. Adopting an import and export management system featuring free flow through the "first line" and efficient control at the "second line" in Yangpu Bonded Port Area and other qualified zones. Opening-up policy will be implemented at the "first line" and control measures will be carried out at the "second line".

18. 允許境外理工農(nóng)醫(yī)大學及職業(yè)院校在海南獨立辦學

18. Allowing overseas high-level universities and vocational colleges specializing in science, engineering, agriculture and medicine to open branch schools independently in Hainan.

19. 建設(shè)海南國際教育創(chuàng)新島

19. Building Hainan into an island featuring innovative and international education.

20. 構(gòu)建多功能自由貿(mào)易賬戶體系

20. Establishing a multifunctional free trade account system.

21. 跨境貿(mào)易和新型國際貿(mào)易銀行真實性審核從事前審查轉(zhuǎn)為事后核查

21. Replacing pre-audit with post-audit for the banking sector on authenticity review of cross-border and new international trade.

22. 實行海南自由貿(mào)易港跨境服務(wù)貿(mào)易負面清單

22. Conducting a negative list of cross-border trade in services for Hainan Free Trade Port.

23. 實施市場準入承諾即入制

23. Granting enterprises access to the market with a prior commitment.

24. 實行海南自由貿(mào)易港市場準入特別清單

24. Conducting a special list of market access to Hainan Free Trade Port.

25. 實行海南自由貿(mào)易港外商投資準入負面清單

25. Conducting a negative list of foreign investment access to Hainan Free Trade Port.

26. 政府采購對內(nèi)外資企業(yè)一視同仁

26. Treating domestic and foreign enterprises as equals in government procurement.

27. 實施更加便利的免簽入境政策

27. Implementing a more convenient visa-free entry policy.

28. 以薪酬水平為主要指標評估人力資源類別

28. Using an individual's salary level as the main indicator to categorize talents.

29. 對外籍人員工作許可實行負面清單管理

29. Conducting a negative list management system on the issuing of work permits for foreign employees.

30. 允許境外人員擔任法定機構(gòu)、事業(yè)單位、國有企業(yè)的法定代表人

30. Permitting foreign personnel to serve as legal representatives in legal bodies, public institutions and state-owned enterprises.

31. 取消船舶和飛機境外融資限制

31. Removing restrictions on overseas ship and aircraft financing.

32. 企業(yè)發(fā)行外債備案登記制管理權(quán)下放海南

32. Decentralizing the registration administration of foreign debts issued by enterprises in Hainan.

33. 擴大跨境資產(chǎn)轉(zhuǎn)讓范圍

33. Expanding the scope of the cross-border asset transfer.

34. 優(yōu)先支持企業(yè)境外上市

34. Prioritizing the support of listing Chinese enterprises overseas.

35. 企業(yè)境外上市外匯登記直接到銀行辦理

35. Allowing enterprises listed overseas to handle foreign exchange registration directly at banks.

36. 建設(shè)海南國際知識產(chǎn)權(quán)交易所

36. Establishing the Hainan International Intellectual Property Rights Exchange.

37. 支持境外證券基金期貨經(jīng)營機構(gòu)設(shè)立獨資或合資金融機構(gòu)

37. Supporting overseas securities, funds, and futures institutions to set up wholly-owned or jointly-owned entities in Hainan. 

38.支持設(shè)立財產(chǎn)險、人身險、再保險公司以及相互保險組織和自保公司

38. Supporting the establishment of property insurance, life insurance and reinsurance companies, mutual insurance organizations and self-insurance companies.

39.支持與境外機構(gòu)合作開發(fā)跨境醫(yī)療保險產(chǎn)品

39. Supporting the development of cross-border medical insurance products in cooperation with overseas institutions.

40. 建設(shè)國際能源、航運、產(chǎn)權(quán)、股權(quán)等交易場所

40. Supporting the construction of trading venues for international energy, shipping, property rights and equity stakes.

41. 非居民可以參與交易場所的交易和資金結(jié)算

41. Enabling non-residents to participate in trading and fund settlement at trading venues.

42. 發(fā)展場外衍生品業(yè)務(wù)

42. Developing over-the-counter derivatives services.

43. 開展跨境資產(chǎn)管理業(yè)務(wù)

43. Conducting cross-border asset management services.

44.面向全球發(fā)行海南地方政府債券

44. Issuing Hainan provincial bonds globally.

45.開放增值電信業(yè)務(wù)

45. Opening up value-added telecommunications services.

46. 開展在線數(shù)據(jù)處理與交易處理等業(yè)務(wù)

46. Conducting services of online data processing and transaction processing.

47. 安全有序開放基礎(chǔ)電信業(yè)務(wù)

47. Opening up basic telecommunications services in a safe and orderly fashion.

48. 開展國際互聯(lián)網(wǎng)數(shù)據(jù)交互試點

48. Conducting the International Internet Data Interaction Pilot Project.

49. 擴大包括第五、第七航權(quán)在內(nèi)的航權(quán)開放

49. Expanding air traffic rights, including the Fifth Freedom and Seventh Freedom Rights of Air.

50. 建設(shè)國際航空樞紐

50. Building an international aviation hub.

51. 建設(shè)西部陸海新通道國際航運樞紐

51. Building a shipping hub for the New International Land-Sea Trade Corridor

52.建設(shè)區(qū)域醫(yī)療中心

52. Building a regional medical center.

53.建設(shè)國家區(qū)塊鏈技術(shù)和產(chǎn)業(yè)創(chuàng)新發(fā)展基地

53. Building a national base featuring China's blockchain technology and industrial innovation.

54. 建設(shè)郵輪旅游試驗區(qū)

54. Building a pilot zone for cruise ship tourism.

55.設(shè)立游艇產(chǎn)業(yè)改革發(fā)展創(chuàng)新試驗區(qū)

55. Building a pilot zone for reform, development and innovation of the yacht industry.

56.建設(shè)海南國際設(shè)計島

56. Building Hainan into an international Design Island. 

57.建設(shè)國家對外文化貿(mào)易基地

57. Building a national Sino-foreign culture and trade exchange base.

58.授權(quán)海南對耕地、永久基本農(nóng)田、林地、建設(shè)用地布局調(diào)整進行審批

58. Authorizing the Hainan government to manage and adjust the use of cultivated land, permanent basic farmland, forests and land for construction.

59.賦予行業(yè)組織更大自主權(quán)

59. Granting greater autonomy to various industry organizations.

60.立足自由貿(mào)易港建設(shè)實際制定法規(guī)

60. Formulating laws and regulations based on the reality of Hainan's free trade port construction.