关于海南自由贸易港企业所得税优惠政策的通知

Notice on the Hainan Free Trade Port’s Preferential Policies on Corporate Income Tax

海南省财政厅，国家税务总局海南省税务局：

Hainan Provincial Department of Finance, Hainan Provincial Taxation Bureau of State Administration of Taxation:

为支持海南自由贸易港建设，现就有关企业所得税优惠政策通知如下：

In order to support the development of Hainan Free Trade Port, relevant preferential policies for corporate income tax are hereby notified as follows:

一、对注册在海南自由贸易港并实质性运营的鼓励类产业企业，减按15%的税率征收企业所得税。

For encouraged industries, enterprises that are registered in Hainan Free Trade Port and have a practical operational record are entitled to a reduced corporate tax rate of 15%.

本条所称鼓励类产业企业，是指以海南自由贸易港鼓励类产业目录中规定的产业项目为主营业务，且其主营业务收入占企业收入总额60%以上的企业。所称实质性运营，是指企业的实际管理机构设在海南自由贸易港，并对企业生产经营、人员、账务、财产等实施实质性全面管理和控制。对不符合实质性运营的企业，不得享受优惠。

The term "encouraged industries" as mentioned in this clause refers to enterprises whose main business are described and included in the catalogue of encouraged industry for Hainan Free Trade Port, and major business income accounts for more than 60% of the total income. The term "practical operation" means the management body of an enterprise set up in Hainan Free Trade Port that actually performs management functions and carries out substantial and comprehensive management and control over production and operation, personnel, accounting and property affairs. Enterprises that do not meet requirements for practical operation shall not enjoy the preferential policies.

海南自由贸易港鼓励类产业目录包括《产业结构调整指导目录(2019年本)》、《鼓励外商投资产业目录(2019年版)》和海南自由贸易港新增鼓励类产业目录。上述目录在本通知执行期限内修订的，自修订版实施之日起按新版本执行。

The catalogue of encouraged industries for Hainan Free Trade Port consists of the Guidance Catalogue for the Adjustment of Industrial Structure(2019 Edition), the Catalogue of Encouraged Foreign Investment Industries(2019 Edition) and the Catalogue of Newly Added Encouraged Industries in Hainan Free Trade Port. Should any of the mentioned catalogue be revised within the period of implementation of this notice, the new version shall prevail as of the date of implementation of the revised version.

对总机构设在海南自由贸易港的符合条件的企业，仅就其设在海南自由贸易港的总机构和分支机构的所得，适用15%税率；对总机构设在海南自由贸易港以外的企业，仅就其设在海南自由贸易港内的符合条件的分支机构的所得，适用15%税率。具体征管办法按照税务总局有关规定执行。

For qualified enterprises with their headquarters based in Hainan Free Trade Port, the 15% tax rate is applicable only to the income of the head office and branches in the Hainan Free Trade Port. For enterprises whose headquarters are outside of Hainan Free Trade Port, the 15% tax rate is applicable only to the income of the qualified branches set up in Hainan Free Trade Port. Specific collection and management measures shall be implemented in accordance with relevant regulations of the State Administration of Taxation.

二、对在海南自由贸易港设立的旅游业、现代服务业、高新技术产业企业新增境外直接投资取得的所得，免征企业所得税。

2. For tourism, modern service and high-tech industries, enterprises established in Hainan Free Trade Port are entitled to corporate tax exemption for income from new overseas direct investment.

本条所称新增境外直接投资所得应当符合以下条件：

Income from new overseas direct investment shall meet the following conditions:

（一）从境外新设分支机构取得的营业利润；或从持股比例超过20%(含)的境外子公司分回的，与新增境外直接投资相对应的股息所得。

(1) The operational revenue from newly established overseas branches, or dividend income corresponding to new direct investment from overseas subsidiaries with a 20% plus (including) equity held by the parent company.

（二）被投资国(地区)的企业所得税法定税率不低于5%。

(2) The legal tax rate for corporate income tax in the destination country (region) shall not be less than 5%.

本条所称旅游业、现代服务业、高新技术产业，按照海南自由贸易港鼓励类产业目录执行。

The terms “tourism,” “modern service industry,” and “high-tech industry” mentioned in this clause shall be implemented in accordance with the catalogue of encouraged industries for Hainan Free Trade Port.

三、对在海南自由贸易港设立的企业，新购置(含自建、自行开发)固定资产或无形资产，单位价值不超过500万元(含)的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧和摊销；新购置(含自建、自行开发)固定资产或无形资产，单位价值超过500万元的，可以缩短折旧、摊销年限或采取加速折旧、摊销的方法。

3. For enterprises established in Hainan Free Trade Port, if the unit value of newly purchased (including self-built and self-developed) fixed assets or intangible assets does not exceed 5 million yuan (including), it is allowed to be included in the current cost and fully deducted at one time when calculating the taxable income, with no necessity to be depreciated and amortized at an annual term. If the unit value of newly purchased (including self-built and self-developed) fixed assets or intangible assets exceeds 5 million yuan, the depreciation and amortization period could be shortened or the accelerated depreciation or amortization approach could be adopted.

本条所称固定资产，是指除房屋、建筑物以外的固定资产。

The term "fixed assets" as mentioned in this clause refers to fixed assets other than houses and buildings.

四、本通知自2020年1月1日起执行至2024年12月31日。

4. The notice shall be implemented from January 1, 2020 to December 31, 2024.