关于海南自由贸易港高端紧缺人才个人所得税政策的通知财税〔2020〕32号

Notice on the Hainan Free Trade Port’s Personal Income Tax Policy for High-end Talents and Urgently-needed Talents

Finance and Tax〔2020〕No. 32

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，现就有关个人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 on personal income tax are hereby notified as follows:

一、对在海南自由贸易港工作的高端人才和紧缺人才，其个人所得税实际税负超过15%的部分，予以免征。

1.High-end talents and urgently-needed talents working in Hainan Free Trade Port are entitled to the personal income tax rate of 15%.

二、享受上述优惠政策的所得包括来源于海南自由贸易港的综合所得（包括工资薪金、劳务报酬、稿酬、特许权使用费四项所得）、经营所得以及经海南省认定的人才补贴性所得。2.Income entitled to the above preferential policy includes comprehensive income earned in Hainan Free Trade Port (including wages, salaries, remuneration for personal service, manuscript remuneration, and royalties), personal gains, and talent subsidies recognized by Hainan Province.
三、纳税人在海南省办理个人所得税年度汇算清缴时享受上述优惠政策。

3.The above preferential policies shall apply when taxpayers handle the annual settlement and payment of their personal income tax in Hainan Province.

四、对享受上述优惠政策的高端人才和紧缺人才实行清单管理，由海南省商财政部、税务总局制定具体管理办法。

4.The list management shall be adopted for high-end and urgently needed talents who enjoy the above preferential policies. Specific management measures will be formulated by the Hainan Provincial Government after consultation with the Ministry of Finance and the State Administration of Taxation.

五、本通知自2020年1月1日起执行至2024年12月31日。5.The notice will be implemented from January 1, 2020 to December 31, 2024.

财政部   税务总局2020年6月23日

Ministry of Finance  State Administration of TaxationJune 23, 2020