1, with the highest personal income tax for talents15%;
2. Encourage enterprises to implement 15% enterprise income tax;
3. Capital expenditure of enterprises can be deducted before tax or accelerated depreciation and amortization;
4. Increase the duty-free shopping quota for outlying islands to 654.38 million yuan per person per year and add more varieties;
5. Imported goods purchased by island residents are exempt from import duties, import value-added tax and consumption tax;
6, tourism, modern service industry, high-tech industrial enterprises before 2025 new overseas direct investment income shall be exempted from enterprise income tax;
7. Production equipment imported by enterprises for their own use shall be exempted from import duties, import value-added tax and consumption tax;
8. The import and sale of overseas exhibits in the exhibition are duty-free.
Hainan tax planning
By entering the park, Hainan enterprises:
(1) Hainan enterprises who choose to settle in the tax preferential park can enjoy the financial refund policy, in which the value-added tax is supported by 40%-85% of the local retention (50%) and the enterprise income tax is supported by 40%-85% of the local retention (40%); Enterprises can choose to return next month or quarter;
(2) Hainan enterprises enjoy the approved collection policy of sole proprietorship enterprises through tax planning, and enjoy the value-added tax 1% and personal income tax 1.5%-2. 1% in the park, of which the additional tax is halved by only 0.12; The comprehensive tax rate is only 3%.
(3) After entering the park, enterprises can enjoy the current statutory support policies of relevant departments and the support policies in the park; Can be superimposed and enjoyed, and the two are not in conflict.
(4) Hainan enterprises can flexibly cash out by using sole proprietorship enterprises, because the profits are owned by individuals and do not need to pay enterprise income tax;
To sum up, in tax planning for Hainan enterprises, we should proceed from the overall situation, do a good job in tax planning for Hainan enterprises as a whole, do not reduce one tax, increase one tax, follow the principle of tax planning, and realize the success of Hainan tax planning plan reasonably and legally, thus enhancing the economic strength of Hainan enterprises!