1, zero tariff. Before the island was closed, some imported goods were exempted from import duties, import value-added tax and consumption tax. After the closure of the island and the degradation of the tax system, goods that are not included in the List of Imported Taxable Goods and allowed to be imported by Hainan Free Trade Port shall be exempted from import duties. 2. Low tax rate. For enterprises operating in Hainan Free Trade Port, the preferential corporate income tax rate shall be implemented. For qualified individuals, the preferential tax rate of individual income tax shall be implemented. 3. Simple tax system. Combined with the direction of China's tax reform, explore and promote the simplification of the tax system. Reform the tax system, reduce the proportion of indirect taxes, achieve a simple and scientific tax structure, fully optimize tax elements, significantly reduce the tax burden, clear income, and overall balance of fiscal revenue and expenditure. 4. Strengthen the rule of law. According to the principle of the location of real economic activities and the location of value creation, the tax administration department evaluates and warns the tax payment behavior, formulates simple and easy criteria for determining the location of real business and residence, strengthens the identification of tax evasion risks, prevents tax base erosion and profit transfer, and avoids becoming a "tax haven". Actively participate in international tax collection and management cooperation and strengthen tax-related information sharing. Strengthen the service and management of credit classification in the tax field, and take corresponding measures against illegal and untrustworthy enterprises and individuals according to laws and regulations. 5. Phased. According to the different stages of the construction of Hainan Free Trade Port, we will gradually implement the arrangement of zero tariff, low tax rate and simple tax system, and finally form an internationally competitive tax system.
Legal basis: Hainan Free Trade Port Law
Article 27 Hainan Free Trade Port shall, in accordance with the principles of simple and scientific tax structure, fully optimized tax elements, obviously reduced tax burden, clear income ownership and basic balance of fiscal revenue and expenditure, and in combination with the direction of national tax reform, gradually simplify the tax system and establish a tax system of Hainan Free Trade Port that meets the needs.
Article 28 Before the island is closed and the tax system degenerates, some imported goods shall be exempted from import duties, import value-added tax and consumption tax. After the closure of the island and the degradation of the tax system, Hainan Free Trade Port implements catalogue management of imported taxable goods, and goods outside the catalogue enter Hainan Free Trade Port and are exempt from import duties. The catalogue of imported taxable commodities shall be formulated by the finance department of the State Council in conjunction with relevant departments of the State Council and Hainan Province. Article 29 Goods entering the mainland from Hainan Bonded Port Area shall be taxed according to imported goods; However, goods produced by encouraged industrial enterprises that do not contain imported materials or contain imported materials and whose processing added value exceeds a certain proportion in Hainan Free Trade Port shall be exempted from customs duties. Measures for the tax administration of goods entering the mainland from Hainan Free Trade Port and goods and articles entering Hainan Free Trade Port from the mainland shall be formulated by the relevant departments of the State Council jointly with Hainan Province.
Thirtieth for qualified enterprises registered in Hainan Free Trade Port, preferential enterprise income tax shall be implemented; Give preferential personal income tax to eligible individuals at Hainan Free Trade Port. Income from overseas direct investment in tourism, modern service industry and high-tech industrial enterprises established before the closure of Hainan Free Trade Port and the degeneration of tax system shall be exempted from enterprise income tax.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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