1. Support Hainan to set up international energy, shipping, commodities, property rights, equity, carbon emission rights and other trading venues, the formation of a more mature and more stereotyped system.
2. Support Hainan to actively develop a new generation of information technology industry and digital economy, and promote the Internet, the Internet of Things, big data, satellite navigation, artificial intelligence and the real economy, the deep integration.
3. Supporting Hainan to strengthen the construction of the national southern propagation research and breeding base, build an international tropical agricultural products trading center, pricing center, and price index release center mainly for natural rubber, and support the establishment of a tropical agricultural products auction center.
4. Supporting Hainan to build a number of major scientific research bases and facilities and condition platforms, constructing major scientific and technological innovation bases in the field of aerospace and the southern center of the national deep-sea base, and creating a strategic highland for space science and technology innovation.
5. Support Hainan to establish a scientific and technological innovation management system and international scientific and technological cooperation mechanism in line with the laws of scientific research; support the establishment of international offshore innovation and entrepreneurship demonstration zones.
6. Supporting Hainan to build modernized sea ranch, promoting the construction of "intelligent ocean", and turning Hainan into a strong ocean province; supporting Hainan to speed up the construction of service and guarantee bases for the development of marine resources and the construction of sea rescue bases.
7. Support Hainan to actively carry out the pilot project of the national park system, the construction of tropical rainforests and other national parks.
8. Supporting Hainan to build large-scale consumer business districts with international influence in a high-standard layout, improve the "Internet+" consumer ecosystem, and build "smart stores" and "smart business districts"; supporting the improvement of cross-border consumer services and the construction of a "smart business district"; and supporting the improvement of cross-border consumer services and the construction of a "smart business district". "
Supporting the improvement of cross-border consumption service functions.
9. Relying on Boao Lesheng International Medical Tourism Advance Zone, vigorously develop international medical tourism and high-end medical services, and appropriately reduce tariffs on some medical devices within the scope of the Advance Zone that really need to be imported and have higher tariffs for research; support the development of research projects on clinical cutting-edge medical technologies for stem cells.
10. Support the introduction of overseas high-quality educational resources in Hainan, organizing high-level Chinese-foreign cooperative educational institutions and projects, and encourage domestic well-known universities and research institutions to set up branches in Hainan.
Legal basis:
Provisions of the State Council on the Encouragement of Investment in the Development of Hainan Island
Article 1 In order to absorb domestic and foreign investment, and to accelerate the development and construction of Hainan Island, these provisions are hereby formulated.
Article 2 The State shall implement a more flexible and open economic policy for the Hainan Special Economic Zone, and grant greater autonomy to the People's Government of Hainan Province.
Article 3 The state encourages domestic and foreign enterprises, other economic organizations or individuals (hereinafter referred to as investors) to invest in the development of Hainan Island, the establishment of various economic and social undertakings.
Article 4 The State protects the legitimate rights and interests of investors in accordance with the law, and does not nationalize or expropriate the assets of the investors, but in special circumstances, for the sake of the public **** interests of the community, the investor's assets may be expropriated in accordance with the legal procedures, and to give the corresponding compensation.
The investor must abide by Chinese laws and regulations.
Article 5 Investors may invest and operate in Hainan Island in the following ways:
(1) Investing in the organization of Sino-foreign joint ventures, Sino-foreign cooperative ventures, foreign-funded enterprises (hereinafter referred to as foreign-invested enterprises), and other types of enterprises permitted by law. The operating period of each type of enterprise shall be agreed upon by the investing parties in the contract or approved by the competent authorities concerned;
(ii) purchasing stocks, bonds and other securities;
(iii) purchasing, participating in the operation of, or contracting or leasing the operation of an enterprise;
(iv) adopting other internationally accepted investment methods to invest in the operation of, and to carry out, economic and technological cooperation and exchanges.
Article 6 The State-owned land on Hainan Island shall be utilized with compensation.
The People's Government of Hainan Province may, in accordance with law, grant the right to use state-owned land to investors for a fee; the period for which the right to use the land is granted is determined in accordance with the specific conditions of different industries and projects, with a maximum period of seventy years; if the land is to be continued after the expiration of the period, the period may be extended upon approval.
The investor may transfer the acquired land use right with compensation in accordance with the relevant state regulations.
Article 7: The mining of mineral resources on Hainan Island shall be carried out in accordance with the law. Exploitation of specific mineral resources stipulated by the State shall be submitted to the competent state authorities for approval, while exploitation of other mineral resources shall be approved by the People's Government of Hainan Province. Investors are allowed to carry out exploration and exploitation in the form of joint venture, cooperative operation and sole proprietorship.
Article VIII investors can be joint ventures, cooperation in Hainan Island to invest in ports, terminals, airports, highways, railroads, power stations, coal mines, water conservancy and other infrastructure construction, can also be wholly owned and operated special facilities, and can be invested in accordance with the relevant provisions of the State to operate and the facilities associated with various types of enterprises and services, and the implementation of integrated management.
Article IX According to the needs of economic development, with the approval of the People's Bank of China, foreign banks, Sino-foreign banks or other financial institutions can be established on Hainan Island.
Article X in Hainan Island to invest in various economic and social undertakings, by the People's Government of Hainan Province for examination and approval. However, the scope of investment and the total amount of investment exceeds the scope of the People's Government of Hainan Province authorized by the State for approval, shall be submitted for approval in accordance with the procedures prescribed by the State.
Article XI of the enterprises authorized to organize as an investment in construction materials, production equipment and management equipment imported for the production of raw materials, spare parts, packaging materials and other materials imported for production and operation, as well as for their own use of transportation, office supplies, by the people's government of Hainan Province for approval.
Article XII of the enterprises organized on Hainan Island (except the State Bank and insurance companies), engaged in production, business income and other income, are subject to enterprise income tax at a rate of 15%, and another 10% of the taxable amount of local income tax. Among them:
(1) Enterprises engaged in the development and operation of ports, wharves, airports, highways, railroads, power stations, coal mines, water conservancy and other infrastructures, and enterprises engaged in the development and operation of agriculture, with an operation period of more than fifteen years, are exempted from income tax for the first year to the fifth year, and are given a 50% reduction in the income tax for the sixth year to the tenth year from the year in which they begin to make profits;
(2) enterprises engaged in the industry, Transportation and other productive industries with an operating period of more than ten years, from the year when they start to make profits, they shall be exempted from income tax for the first and second years, and shall have their income tax reduced by half from the third to the fifth year, and if they are recognized by the People's Government of Hainan Province as enterprises with advanced technology, they shall have their income tax reduced by half from the sixth to the eighth year;
(3) Enterprises engaging in industrial, agricultural and other productive industries, upon the expiration of the period of reduction or exemption of enterprise income tax as provided for in (c) Enterprises engaged in industrial, agricultural and other productive industries, after the expiration of the period of exemption and reduction of enterprise income tax according to the regulations, if the output value of the exported products of the enterprises reaches more than 70% of the output value of the products of the enterprises in the current year, the enterprise income tax can be reduced to a rate of 10% in the current year;
(d) Enterprises engaged in the service industries, with the total investment of more than 5 million US dollars or 20 million yuan, and with the operation term of more than 10 years, from the year of the commencement of profit, the first year of the income tax is exempted, the second year and the third year are exempted. income tax for the first year and a 50% reduction in income tax for the second and third years.
The People's Government of Hainan Province shall decide on the reduction or exemption of the local income tax levied on the enterprises on Hainan Island.
Article 13: Dividends, interests, rents, royalties and other incomes derived from Hainan Island by foreign investors who do not have establishments on Hainan Island shall be subject to income tax at the rate of 10%, except for those who are exempted from income tax according to law. The People's Government of Hainan Province shall decide on the need to grant income tax reductions or exemptions.
Article 14 Foreign-invested enterprises and enterprises in which foreign investors hold more than 25% of the shares held on Hainan Island shall be entitled to the right of import and export operation, and other enterprises may also be entitled to the right of import and export operation with the approval of the People's Government of Hainan Province, to import the goods necessary for the production and operation of their own enterprises, and to export the products of their own enterprises.
Article 15 Enterprises on Hainan Island shall be exempted from customs duties, product taxes or value-added taxes on the importation of machinery and equipment, raw materials, spare parts, means of transportation and other materials necessary for the construction and production of the enterprise, as well as office supplies.
Enterprises on Hainan Island importing goods for sale in the island market shall be subject to a 50% reduction in customs duty, product tax or value-added tax.
Article 16 The State encourages the export of products produced by enterprises on Hainan Island. The exported products produced by enterprises shall be exempted from export tariffs, and except for crude oil, refined oil products and a few products otherwise provided by the State, the product tax or value-added tax levied shall be refunded.
Article 17 If the products produced by enterprises on Hainan Island are sold in the island market, they shall be exempted from product tax or value-added tax, except for mineral oil, cigarettes, liquor and a few other products as prescribed by the People's Government of Hainan Province, which shall be subject to a half-reduced product tax or value-added tax. If the products contain imported materials, they shall be exempted from or supplemented with customs duty, product tax or value-added tax on imported materials in accordance with the provisions of Article 15.
Enterprises produce products sold to other areas within the territory, in addition to state restrictions on imports of products to be approved in accordance with relevant state regulations, the rest of the products can be sold on their own, but should be levied product tax or value-added tax according to the rules; containing imported parts of imported materials according to the rules of the tariffs, product tax or value-added tax.
Foreign-invested enterprises on Hainan Island, the domestic sale of products, in line with the provisions of the national approach to the top of production, can apply for the top of production.
Article 18 Foreign exchange earnings of enterprises on Hainan Island from exporting products and engaging in other business activities may be retained in current currency and managed in accordance with the regulations of the local People's Bank of China.
Enterprises may transfer the balance of foreign exchange and balance their income and expenditure in the foreign exchange transfer market on Hainan Island or in other parts of the country.
Article 19 of the foreign investors from the investment in Hainan Island, organized by the enterprise's profits can be freely remitted from the enterprise's foreign exchange deposit account, exempted from income tax on the amount of remittance.
Foreign investors will be obtained from the profits of enterprises on Hainan Island, reinvested in the territory for a period of not less than five years, the reinvestment part of a refund of 40% of the income tax paid; if the investment is used for the construction of infrastructure on Hainan Island and the agricultural development of enterprises, product export enterprises and enterprises with advanced technology, the reinvestment part of a full refund of the income tax paid.
Domestic investors from enterprises on Hainan Island profits can be freely remitted to other parts of the territory. Profits repatriated to other areas within the country will not be subject to additional income tax for ten years from the year in which the profits begin.
Article 20 Where China has diplomatic relations or official trade relations with foreigners from countries or regions, to Hainan Island to negotiate investment, trade, economic and technological exchanges, family visits, tourism, stay no more than fifteen days, can be temporarily in Haikou or Sanya port for entry visa procedures; if there are justified reasons for the need to extend the period of stay in Hainan Island, or transfer to other parts of the territory, can be If there is a valid reason to extend the period of stay in Hainan Island or to transfer to other areas within the country, the applicant may apply for visa extension or additional visa procedures in accordance with the relevant provisions.
Foreigners who are permanent residents on Hainan Island, foreigners who invest in organizing enterprises or participate in development and construction work, and their accompanying family members, the relevant departments of the People's Government of Hainan Province may, upon their application, issue multiple-entry visas to Hainan Island.
Article 21 Hong Kong, Macao, Taiwan compatriots and overseas Chinese, where the competent authorities of the State Council and its authorized organs to issue a valid passport or other valid documents, to Hainan Island and transfer to other parts of the territory or out of the country, without the need to apply for a visa. Taiwan compatriots can apply for the "Travel Certificate for Taiwan Compatriots" directly at the ports on Hainan Island.
Domestic units in Hainan Province to send abroad economic, trade and tourism agencies, to hold enterprises abroad, and their personnel abroad, except where otherwise provided by the State, the People's Government of Hainan Province is authorized to approve.
Article 22 Matters not covered by these Provisions may be handled by the People's Government of Hainan Province in accordance with the provisions of the State on special economic zones.
Methods for the implementation of these Provisions shall be formulated by the relevant competent department of the State Council in conjunction with the People's Government of Hainan Province.
Article 23 These Provisions shall come into force on the date of promulgation.