Q：
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For encouraged industries, enterprises that are registered in Hainan Free Trade Port and have a practical operational record, what is the corporate tax rate?
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A：
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For encouraged industries, enterprises that are registered in Hainan Free Trade Port and have a practical operational record are entitled to a reduced corporate tax rate of 15%.
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Q：
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Who are the enterprises in encouraged industries referring to?
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A：
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The enterprises in encouraged industries refer to enterprises whose main business are described and included in the catalogue of encouraged industry for Hainan Free Trade Port, and major business income accounts for more than 60% of the total income.
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Q：
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What does practical operation mean?
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A：
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Practical operation means the management body of an enterprise set up in Hainan Free Trade Port that performs management functions and carries out substantial and comprehensive management and control over production and operation, personnel, accounting and property affairs. For enterprises that do not meet this practical operation criterion shall not enjoy this preferential policy.
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Q：
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For qualified enterprises with their headquarters based in Hainan Free Trade Port, to what extend the 15% tax rate is applicable?
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A：
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For qualified enterprises with their headquarters based in Hainan Free Trade Port, the 15% tax rate is applicable only to the income of their headquarters and branches in the Hainan Free Trade Port.
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Q：
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For enterprises whose headquarters are outside of Hainan Free Trade Port, to what extend the 15% tax rate is applicable?
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A：
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For enterprises whose headquarters are outside of Hainan Free Trade Port, the 15% tax rate is applicable only to the income of the qualified branches set in Hainan Free Trade Port.
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FAQ
