普惠性政策 Basic Policy

普惠性政策

（一）海南省/自贸港政策

1.企业所得税按15%征收;

2.企业进口自用生产设备、进口营运用交通工具、进口生产原辅料免征关税、进口环节增值税和消费税;

3.对原产于海南或含进口料件加工增值超过30%的货物进入内地免征进口关税;

4.旅游业、现代服务业、高新技术产业企业2025年前新增境外直接投资所得免征企业所得税（自贸港独有）;

5.企业资本性支出可一次性税前扣除或加速折旧日和摊销;

6.实行海南自由贸易港外商投资准入负面清单;

7.立足自由贸易港建设实际制定法规;

（二）园区政策

1.首台（套）重大技术装备扶持。对满足认定条件的企业，采用后补助形式，对制造并销售首台（套）重大技术装备的企业，按销售价格的30%给予不超1000万奖励;

2.现代服务业企业经营奖励。对满足认定条件的企业，按其对三亚崖州湾科技城财政贡献的20%给予一次性奖励，每家企业奖励最高不超过 100万元;

3.创新创业大赛获奖奖励。对满足认定条件的企业在三亚崖州湾科技城管理局认可的国家级创新创业大赛中获一、二、三等奖的，分别给予300万、200万、100万一次性奖励;

4.按3600元/人/年对科技城内的企业实质经营办公场所进行补贴，发放3年;

5.按贷款利率的50%进行贴息补助，不超10万，补贴3年;

6.进入科技城四个年度结束前，单个年度主营业务收入超2000万，一次性奖励50万;

7.企业自行购买且接入科技城大型仪器共享平台系统的科研设备，在设备折日期内，前三年按每年折旧额的20%予以补贴，每年不超过10万元;

8.对全职引入人才的用人单位进行最高2万元引才奖励;

9.对为人才配偶提供就业的单位给予一次性1万元奖励；

Basic Policy

01 Policies of Hainan Province/Fress Trade Port

● The corporate income tax is set at 15%;

● Enterprises importing production equipment for their own use and importing means of transportation for operation and yachts are exempted from import duty, import value-added tax and consumption tax;

● Goods that originate from Hainan or that contain imported materials but meet the 30% value-added threshold are exempted from import tariffs when entering the Mainland of China;

● One-off pre-tax deduction or accelerated depreciation and amortization are allowed for enterprises' capital expenditures;

● Modern service enterprises are exempted corporate income tax on income generated by new overseas direct investment before 2025 (only offered by the free trade port);

● Import and sales of overseas exhibits during exhibitions are exempted from tax;

● International Internet data interaction pilots will be launched;

● Hainan International Design Island and a National Base for International Cultural Trade will be built;

● Laws and regulations should be formulated based on the development reality of the freetra de port;

02 Policies of YZBSTC

● Support to the first (set of)major technical equipment. To eligible enterprises that have manufactured and sold the first (set of)major technical equipment, a reward worth 30% of the sales price will be given, with the reward capped at RMB 10 million;

● Reward for the operation of modern service enterprises. Eligible enterprises will be rewarded 20% of their tax contribution to SYBSTC on a lump-sum basis, with the

reward capped at RMB 1 million for each enterprise;

● Reward to prize winners of innovation and entrepreneurship competitions. To eligible enterprises that win the first, second and third prize of national-level innovation and entrepreneurship competitions recognized by the Administrative Bureau of SYBSTC, a one-off reward of RMB 3 million, 2 million and 1 million will be given respectively;

● Enterprises with leased offices and substantive operations in SYBSTC will receive a subsidy of RMB 3,600/employee/year that lasts for three years;

● Enterprises are entitled to a 50% interest discount in line with their loan interest, with the discount capped at RMB 100,000 and lasting no more than three years;

● Within four years since entry into SYBSTC, an enterprise is entitled to a one-off reward of RMB 500,000 if its operating revenue exceeds RMB 20 million in a single year;

● The research equipment purchased by an enterprise on its own and connected to the large instrument sharing platform system of SYBSTC is, within the depreciation period of the equipment, entitled to a subsidy of 20%of the annual depreciated expense in each of the first three years, with the subsidy capped at RMB 100,000 per year;

● An employer that attracts talents to register locally and work on a full-time basis will be given a talent attraction reward capped at RMB 20,000;

● An employer that provides a job to the spouse of a talent will be given a one-off reward of RMB 10,000;