Q:
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What is the preferential enterprise income tax policy in Hainan?
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A:
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According to the Circular on Preferential Policies for Enterprise Income Tax In Hainan Free Trade Port, encouraged industrial enterprises registered and substantially operated in Hainan Free Trade Port are entitled to a reduced enterprise income tax rate of 15%.
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Q:
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How to define the encouraged industrial enterprises?
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A:
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According to the Circular on Preferential Policies for Enterprise Income Tax In Hainan Free Trade Port, encouraged industrial enterprises refer to those enterprises whose main businesses are specified in the catalog of encouraged industries of Hainan Free Trade Port and whose main business income accounts for more than 60% of the total income of the enterprise.
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Q:
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What is the catalogue of encouraged industries in Hainan Free Trade Port?
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A:
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According to the Circular on Preferential Policies for Enterprise Income Tax In Hainan Free Trade Port, the current valid catalogue of encouraged industries in Hainan Free Trade Port includes the Catalogue of Guiding Industrial Restructuring (2019 Edition), the Catalogue of Industries for Encouraging Foreign Investment (2019 Edition) and the catalogue of encouraged industries added by Hainan Free Trade Port.
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Q:
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How to define substantial operation?
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A:
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According to the Circular on Preferential Policies for Enterprise Income Tax In Hainan Free Trade Port, substantial operation means that the actual management body of the enterprise is established in Hainan Free Trade Port and the operation, personnel, finance and properties of the enterprise shall be materially and comprehensively managed and controlled by the actual management body.
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Q:
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What is the preferential individual income tax policy in Hainan?
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A:
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According to the Circular on Preferential Policies for Enterprise Income Tax In Hainan Free Trade Port, those high-end talents and talents in short supply working in Hainan Free trade Port are entitled to a maximum individual income tax rate of 15%.
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