​外商投资政策 Foreign Investment Policies

外商投资政策合集

（一）海南省/自贸港政策

1.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）;

2.企业资本性支出可一次性税前扣除或加速折旧日和摊销;

3.实行海南自由贸易港外商投资准入负面清单;

4.立足自由贸易港建设实际制定法规;

5.对境外世界500强企业在海南设立一级、二级子公司的，一次性分别给予2000万、1500万奖励;

6.对完成股份制改革的海南外资企业进行一次性 50万补贴。在境内外资本市场挂牌的外资企业给予一次性150万奖励。对上市的外资企业迁入海南给予一次性100万奖励;

7.对在境内外资本市场成功发行债券融资的外资企业，按融资金额给予最高2000万贴息，贴息期限不超过3年;

8.对合格境外有限合伙人QFLP（Qualified Foreign Limited Partner）基金在免联审机制、零注册门槛、七不得经营范围、内外资QFLP管理要求一致、多级政策优惠上给予支持;

9.对合格境内有限合伙人QDLP（Qualified Dome stic Limited Partner）企业注册资本门槛低、境外投资范围广、投资额度无限制、对外投资额度更灵活等方面给予优惠政策支持;

Foreign Investment Policies

01 Policies of Hainan Province/Fress Trade Port

● 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;

● Overseas Global Fortune 500 companies that set up first-tiered and second-tiered subsidiaries in Hainan will be given a one-off reward of RMB 20 million and 15 million respectively;

● Hainan-based foreign-funded enterprises that complete the shareholding system reform will be given a one-off reward of RMB 500,000. A one-off reward of RMB 1.5 million will be given to foreign-funded enterprises for getting listed in domestic and foreign capital markets, and a one-off reward of RMB 1 million will be given to listed foreign-funded enterprises for relocating to Hainan;

● Foreign-funded enterprises that successfully issue bonds in the domestic and foreign capital markets will be entitled to a loan interest discount, which will be capped at RMB 20 million a year, depending on the financing amount, and will last no more than three years;

● QFLP (Qualified Foreign Limited Partner) funds will be entitled to such support as exemption from joint examination, no minimum entry threshold, the negative list management of investments, no differential treatment for domestic and foreign capital,and many other preferential policies;

● QDLP（Qualified Domestic Limited Partner） funds will be entitled to such support as low entry threshold, wider range of overseas investment, unlimited investment limit, more flexible overseas investment limit, and many other preferential policies;