Hainan Free Trade Port enjoys preferential policies for individual income tax

Interim Measures for the Management of High-end Shortage Talents List

Article 1? According to the Law of the People's Republic of China on Hainan Free Trade Port, the Overall Plan for the Construction of Hainan Free Trade Port and the Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Policies for High-end Talents in Hainan Free Trade Port (Caishui [22] No.32), these measures are formulated to implement the preferential personal income tax policies for high-end talents and talents in Hainan Free Trade Port.

article 2? List management shall be implemented for high-end talents and talents in short supply who work in Hainan Free Trade Port and enjoy preferential policies.

article 3? To enjoy preferential policies, the following conditions should be met:

(1) Having lived in Hainan Free Trade Port for 183 days in a tax year.

(2) The talents recognized by the talent management departments at all levels in Hainan Province or the income of Hainan Free Trade Port in a tax year reaches more than 3, yuan (Hainan Province implements dynamic adjustment according to the economic and social development).

article 4? Because of their professional characteristics, certain personnel in the aviation, shipping, offshore oil and gas exploration and other industries who have lived in Hainan Free Trade Port for less than 183 days in a tax year, while meeting the second paragraph of Article 3 of these Measures, have continuously paid the basic old-age insurance for employees in Hainan Free Trade Port as unit employees for more than 6 months (excluding those exempted from payment in countries that have signed social security agreements with China) in a tax year. And signed a labor contract or employment agreement for more than one year with an enterprise or unit registered in Hainan Free Trade Port and operating substantially, or can provide other proof materials of labor and personnel relations with the same conditions, I will submit an application to the tax authorities within the specified time and explain the situation, and enjoy preferential policies after being approved by the human resources and social security department of Hainan Province.

article 5? The human resources and social security department of Hainan Province is responsible for formulating the industry demand catalogue of talents in short supply in Hainan Free Trade Port.

article 6? The human resources and social security department of Hainan Province shall, jointly with relevant departments, submit the list of preferential policies for individual income tax to the taxation department of Hainan Province on a regular basis according to these measures.

article 7? Those who are identified as high-end talents and talents in short supply will enjoy preferential personal income tax policies in that year. Those who no longer meet the requirements of high-end talents and talents in short supply shall not enjoy preferential personal income tax policies in that year.

article 8? Persons who are listed as joint disciplinary targets for dishonesty according to law shall not enjoy preferential personal income tax policies.

article 9? Relying on the information platform of social management in Hainan Province, human resources and social security, public security, market supervision, taxation and other departments in Hainan Province should strengthen supervision after the event, conduct random checks on the enjoyment of personal income tax preferential policies, and carry out risk assessment and risk response according to the audit results.

article 1? If there are any objections or disputes about the talents who enjoy the preferential policies of individual income tax, the human resources and social security departments at all levels in Hainan Province will take the lead in coordinating and solving them. If there is any objection or dispute about whether the enterprise or unit to which the talent belongs is engaged in substantive operation in Hainan Free Trade Port, the market supervision and management department of Hainan Province will take the lead in coordinating and solving it.

article 11? Hainan human resources and social security, public security, finance, market supervision, taxation and other departments can formulate specific implementation regulations in combination with these measures.

article 12 these measures shall come into force as of January 1, 223. On August 26th, 22, Hainan Provincial People's Government issued the Interim Measures for the Administration of the List of High-end Shortage Talents in Hainan Free Trade Port who Enjoy Preferential Individual Income Tax Policies (Qiong Fu [22] No.41), which was abolished at the same time.