全国人大发布《中华人民共和国海南自由贸易港法》英文版
Law of the People's Republic of China on the Hainan Free Trade Port
Order of the President of the People's Republic of China
No.85
Xi Jinping
President of the People’s Republic of China
June10, 2021
Law of the People's Republic of China on the Hainan Free Trade Port
(Adopted at the 29th Meeting of the Standing Committee of the Thirteenth National People's Congress on June 10, 2021)
Contents
01
Chapter I
General Provisions
02
Chapter II
Trade Liberalization and Facilitation
03
Chapter III
Investment Liberalization and Facilitation
04
Chapter IV
Fiscal and Taxation Systems
Article 25During the establishmentand development stage of the Hainan Free Trade Port, the Central Government shall give appropriate financial support to the Hainan Free Trade Portaccording to itsactual situation and the changes in its taxation system. The Hainan provincial authorities are encouraged to issue local government bondsto financeproject development in the Hainan Free Trade Port within the quota approved by the State Council. Hainan provincial authorities shall set up a government-guided investment fund for the development of the Hainan Free Trade Port, which isoperatedin a market-oriented manner.
Article 26The Hainan Free Trade Port mayindependentlydecide to reduce or exempt the payments to government-managed funds, or defer the collection of such payments in accordance with development needs, except forthose related toan ecological compensation.
Article 27A taxation system that meets local needs shall be established for the Hainan Free Trade Port,in line with the direction of national tax reformandunder the principles of a simple andreasonabletax structure, full optimization of all elements, significant reduction of tax burden, clear revenue attribution, and balancing of revenue and expenditure.
To introduceisland-widespecial customs operations, taxes and fees such as the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax, and education surcharge shall be consolidated, and sales tax shall be levied on goods and servicesforretails.Afterisland-widespecial customs operationsare implemented, the taxation system shall be further simplified.
The department of finance under the State Council, in conjunction with other relevantState Councildepartments and the Hainan provincial authorities, shall formulate a specific plan for the simplification of the taxation system in time.
Article 28Afterisland-widespecial customs operationsare implementedand the taxation system is simplified, the Hainan Free Trade Port shall implement catalogue managementwith respect toimport dutiable products.No import dutiesshall belevied on products outside the catalogueentering the Hainan Free Trade Port. The catalogue of import dutiable products shall beproducedby the department of finance under the State Council in conjunction with other relevantState Councildepartments and the Hainan provincial authorities.
Beforeisland-widespecial customs operationsare implementedand the taxation system is simplified, the import dutiesimportvalue-added tax andimportconsumption taxoncertainimported goods shall be exempted.
Export duties shall be levied on export dutiable products exiting from the Hainan Free Trade Port.
Article 29Importdutiesshall belevied on goods enteringChina's mainlandfrom the Hainan Free Trade Portas importsin principle. However, import duties shall be exempted forgoods produced bytheenterprises in encouraged industries if such goods do notincorporateimported materials and parts or if theyincorporateimported materials and parts but are processed in the Hainan Free Trade Portand theirvalueincreasesby a specific percentageas a result. The specific measures thereof shall be formulated by the relevant departments under the State Council in conjunction with the Hainan provincial authorities.
The value-added tax and consumption tax collected ongoodsentering the Hainan Free Trade Port fromChina's mainlandshall be rebated in accordance with the relevant regulations of the State Council.
Beforeisland-widespecial customs operationsare implementedand the taxation system is simplified, the import duties, the import value-added tax and the import consumption tax shall be exempted for duty-free articles that are purchased and taken delivery of by tourists when departing from the islandin accordance with relevant regulations. Afterisland-widespecial customs operationsare implementedand the taxation system is simplified, the tax administration measures for goods moving between the Hainan Free Trade Port andChina's mainlandshall be formulated by the relevant departments under the State Council in conjunction with the Hainan provincial authorities.
Article 30Preferential enterprise income tax treatment shall be granted to eligible enterprises registered in the Hainan Free Trade Port. Individual income tax preference shall be given to eligible individuals in the Hainan Free Trade Port.
Article 31A sound, efficient and unified system for tax collection and administration as well as related services shall be established in the Hainan Free Trade Port, which provides effective, informatized, international-standard-meeting, and easy-to-access services. The Hainan Free Trade Port shall actively participate in international cooperation in the area of tax collection and administration, improve the standard for and efficiency of tax collection and administration as well as related services, and protect the legitimate rights and interests of taxpayers.
05
Chapter V
Eco-environmental Protection
06
Chapter VI
Industrial Development and Talent Support
07
Chapter VII
Comprehensive Measures
08
Chapter VIII
Supplementary Provisions
原文链接:http://www.hainanpc.net/hainanpc/xxgk/lfdt/2022011811262745819/index.html
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