Preferential policies of the Hainan Free Trade Zone:
1. Enterprise income tax incentives: in line with the Hainan Province Free Trade Zone to encourage the type of industry, the main business to reach more than sixty percent, enjoy the preferential enterprise income tax rate of 15%.
2. Individual preferential policies:For high-end talents and talents in short supply working in Hainan Free Trade Port, the actual tax burden of personal income tax exceeds 15%, can be exempted from personal income tax.
3. Tourism. Modern service industry. By 2025, high-tech enterprises, new foreign direct investment income, exempt from enterprise income tax.
4. Enterprises importing production equipment for their own use are exempt from import duties, import link value-added tax and consumption tax imported for use of means of transportation and yachts are exempt from import duties, import link value-added tax and consumption tax.
5. Enterprises set up in Hainan Free Trade Port, including the acquisition (including self-built, self-development) of fixed assets or intangible assets, the unit value of which shall not exceed 500.
If the amount inclusive of tax is ten thousand yuan, can be credited as a one-time charge to the current cost of costs and expenses, deducted in the calculation of taxable income, and no longer calculate the depreciation and amortization on an annual basis:Newly Acquired Insert (including self-built, self-development) Fixed assets or intangible assets, the unit value of more than 500.
If it is ten thousand yuan, the depreciation period can be shortened or accelerated depreciation can be used. Amortization method.
II. Overview of Hainan Industrial Park:
Haikou:
Fuxing City Industrial Park:
Value-added tax (VAT) and enterprise income tax rebate, the rebate ratio of the local retained portion of the 35%-80%;
Minimum rebate tax payment standard: local retained portion of the tax payment reaches more than 500,000 yuan.
Future Industrial Park:
1) VAT and enterprise income tax rebate of 50%-80% of the retained portion of the city;
Minimum tax return standard: annual tax payment of 100,000 yuan or more.
②For taxpayers registered in the future industrial park in Hainan, priority has the right to buy land.
Sanya:
Sanya Fund Town:
Rent-free for five years, only need to pay the property management fee, etc., an average of 45 yuan per month / ping-fund town.
Related products:
Hainan company registration, Hainan partnership registration.