“税路通·跨海行”外语播报丨海南自贸港税收政策系列（第4期）

税务咨询热线：

解答企业所得税15%优惠税率政策

Tax Official: Hello, this is Peter Pan from the Hainan Provincial Tax Service, speaking to you over the tax service hotline. How may I assist you?

税务人员：您好，我是海南省税务局纳税服务热线接线员潘在德，请问有什么可以帮您？

Taxpayer: Hello, my name is Sammy Ding, I’m calling about the corporate tax policy. I've heard that newly registered businesses in Hainan are subject to a 15% corporate income tax rate. Is that right?

纳税人：你好，我叫丁莎莎，我打电话是想了解一下企业税收方面的政策。我听说在海南新注册的企业适用15%企业所得税税率，是这样吗？

Tax Official: Yes, that's right. A reduced 15% corporate income tax rate, or CIT rate, is available to enterprises registered in the Hainan Free Trade Port and conducting substantive business operations in encouraged industries from January 1, 2020, through December 31, 2024.

税务人员：是的。2020年1月1日至2024年12月31日期间，在海南自由贸易港注册并实质运营的鼓励类产业企业，减按15%税率征收企业所得税。

Taxpayer: Right. You mentioned encouraged industries, which I've heard are defined by a specific catalogue. An industry is considered encouraged if it’s listed within that catalogue, and the reduced 15% CIT rate applies exclusively to entities in the encouraged industries during the policy's effective period, am I right?

纳税人：好的。你提到的鼓励类产业，我听说有个明确的目录，列在目录中的产业即为鼓励类产业，在政策实施期内15%企业所得税税率只适用于鼓励类产业企业，是吗？

Tax Official: Yes, you are right.

税务人员：是的，您说得对。

Taxpayer: I see. That's quite advantageous. Besides that, could you clarify which entities are eligible for this preferential policy?

纳税人：我明白了。这个政策很好。除此以外，什么样的主体有资格享受这项优惠政策，你可以介绍一下吗？

Tax Official: Certainly. Eligible entities are classified into three categories: First, enterprises registered in the Hainan Free Trade Port; Second, branches that are not independent legal entities and are established in the Hainan Free Trade Port; and Third, non-resident enterprises and their branches that have been set up in the Hainan Free Trade Port.

税务人员：好的。享受优惠的主体可以分为三类，一是注册在海南自贸港的企业（法人机构）；二是设立在海南自贸港的二级分支机构（非法人机构）；三是设立在海南自贸港的非居民企业机构、场所。

Taxpayer: Excellent! I'm considering registering a legal entity. Does the registered entity automatically qualify for this tax incentive policy?

纳税人：太好了！我正想注册一个法人实体。企业一经注册是否自动具备享受这项税收优惠政策的资格？

Tax Official: I'm afraid not. Qualified enterprises must meet the following conditions at the same time: The first condition is that the management institution must be located in the Hainan Free Trade Port. Additionally, the operational documentation must demonstrate substantial and comprehensive local management and control over the enterprise's business operations, personnel, accounts, properties, and other relevant aspects. The second condition is that the main business activity of the enterprise must fall within The Catalogue of Encouraged Industries for Foreign Investments in the Hainan Free Trade Port; And the third is that the annual revenue from the encouraged business must account for 60% or more of its gross revenue. All these conditions must be met.

税务人员：并非如此。上述主体享受此项政策还须同时满足以下条件：一是实质性运营，即管理机构须位于海南自贸港且营业资料显示对企业的经营、人员、账户、资产以及其他相关方面具有实质、全面的管理与控制；二是以鼓励类产业目录规定的产业项目为主营业务；三是当年度主营业务收入占企业收入总额60%以上。以上条件都必须满足。

Taxpayer: That makes sense. Thank you very much for the detailed information.

纳税人：说的有道理，谢谢你提供了这么详尽的信息。

Tax Official: My pleasure, Ms. Ding. If you have any questions about the tax policies, feel free to call us again. You can also follow the official Wechat account of Hainan Free Trade Port for more information on tax policies.

税务人员：乐意为您效劳，丁女士。有任何税收政策方面问题，您可以随时拨打我们的热线。您还可以关注海南自由贸易港微信公众号获取更多税收政策资讯。

Taxpayer: That’s great, I will.

纳税人：太好了，我会的。

Tax Official: Anything else I can help, Ms. Ding?

税务人员：丁女士，还有其他可以帮您的吗？

Taxpayer: No, I think you’ve been very helpful. Have a nice day, bye.

纳税人：没有了，你已经帮了很多忙，祝你愉快，再见。

Tax Official: Have a pleasant day, Ms. Ding, goodbye.

税务人员：也祝您生活愉快，再见，丁女士。

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