Port communicationthe past two years，Well-known industry leading companies and institutions at home and abroad have settled in Hainan.，Hainan's small and medium-sized enterprises are developing actively，The investment enthusiasm of individual industrial and commercial households is rising, and the number of registrations has achieved rapid growth.。Coupled with this year’s policy support for Hainan’s upgrade from a free trade zone to a free trade port，More and more companies choose to register companies in Hainan Free Trade Port。This article will focus on Hainan’s business environment and introduce in detail the registration procedures of Hainan Free Trade Port Company.
Advantages
and the tax benefits available。
Companies registered in Hainan Free Trade Port can enjoy low tax rates for enterprises in encouraged industries、Exemption of new overseas direct investment income tax for specific enterprises，As well as preferential policies such as special deductions and depreciation rules for newly purchased fixed assets and intangible assets by local enterprises.。
one、The "Enterprise Tax Notice" reduces the tax rate for enterprises in encouraged industries. Enterprises in encouraged industries registered in Hainan Free Trade Port and operating substantially will levy corporate income tax at a reduced rate of 15%.：1、For qualified enterprises whose head offices are located in Hainan Free Trade Port，Only the income of its head office and branches located in Hainan Free Trade Port，15% tax rate applies；2、For enterprises headquartered outside Hainan Free Trade Port，Only the income of its qualified branches located in Hainan Free Trade Port，15% tax rate applies。
The specific collection and administration measures shall be implemented in accordance with the relevant regulations of the State Administration of Taxation.。The above-mentioned "substantial operations" refer to the fact that the actual management organization of the enterprise is located in Hainan Free Trade Port，And for enterprise production and operation、personnel、Accounts、Implement substantial comprehensive management and control of property, etc.。For enterprises that do not meet substantive operations，Not allowed to enjoy discounts。
According to the "Hainan Province Modern Service Industry Guidance Catalog (Encouraged Category)" 1，Institutions involved in the financial industry among encouraged industrial enterprises include：Large domestic and foreign financial institutions，Local small and medium financial institutions、rural financial institutions、small loan company；Capital factor market construction、Regional equity market construction and entrepreneurial (venture) investment funds、Equity investment funds and fund management companies, etc.。
two、Overview of other preferential tax policies for the financial industry before the release of the "Enterprise Tax Notice"，Various regions in Hainan have successively introduced a series of preferential tax policies to encourage the development of the financial industry (refer to the summary below)，For example, the Sanya Municipal Government provides financial rewards to investment funds and their management agencies that meet the annual tax payment standards.，The Haikou Municipal Government will reduce or reduce property taxes for qualified wealth management institutions at its discretion.、Urban land use tax, etc.。
three、Exemption of new overseas direct investment income tax for specific enterprises. The "Enterprise Tax Notice" applies to the tourism industry established in Hainan Free Trade Port.、modern service industry、Income from new overseas direct investments by high-tech industrial enterprises，Exemption from corporate income tax。
in，New overseas direct investment income must meet the following conditions:：(1) Operating profits obtained from newly established overseas branches；Or distributed back from overseas subsidiaries with a shareholding ratio of more than 20% (inclusive)，Dividend income corresponding to new overseas direct investment；(2) The statutory corporate income tax rate of the invested country (region) is not less than 5%。
Four、Special deduction and depreciation rules "Enterprise Tax Notice" also stipulates that enterprises established in Hainan Free Trade Port，Its newly purchased (including self-built、Self-developed) except houses、Fixed assets or intangible assets other than buildings，The unit value does not exceed 5 million yuan (inclusive)，Allow one-time inclusion in current period costs
cost
Deducted when calculating taxable income，Depreciation and amortization are no longer calculated annually；The unit value exceeds 5 million yuan，Depreciation can be shortened、Amortization life or accelerated depreciation、Amortization method。
five、Reduce the personal tax burden of high-end talents in short supply. The "Individual Tax Notice" applies to high-end talents and talents in short supply working in the Hainan Free Trade Port.，Exemption from the portion of personal income tax that exceeds 15% of the actual tax burden。
Among them, "high-end talents" and "short-demand talents" are subject to list management.，Hainan Provincial Ministry of Finance、The State Administration of Taxation formulates specific management measures；The income that enjoys the above preferential personal tax policies refers to the comprehensive income derived from Hainan Free Trade Port.，including wages and salaries、labor remuneration、Remuneration、Four types of income from royalties、Business income and talent subsidy income recognized by Hainan Province, etc.。Related products：Hainan Free Trade Port Company Registration , Hainan company registration
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