All posts by adm0n

Hainan FTP Closure / 海南自贸港封关

Hainan Free Trade Port begins island-wide customs operation

  • Hainan Free Trade Port launched island-wide customs operation on 18 December 2025. 海南自由贸易港于2025年12月18日启动全岛封关运作。
  • The “zero-tariff” item ratio rose from 21% to 74%, covering about 6,600 tariff lines. “零关税”商品比例由21%升至74%，覆盖约6600个税目。
  • A negative import-tax list and processing-value-added duty exemption underpin the free-port tax system. 进口征税商品负面清单与加工增值免关税政策构成自贸港税制支柱。
  • In the first half-year, zero-tariff imports reached RMB 2.645 billion, up 120% year on year. 封关后半年内，零关税进口额达26.45亿元，同比增长120%。
  • Newly registered foreign-invested enterprises rose 37.6% in the half-year after sealing. 封关后半年内，新设外资企业数量增长37.6%。

Hainan Free Trade Port begins island-wide customs operation | 海南自由贸易港启动全岛封关运作

On 18 December 2025, the Hainan Free Trade Port (FTP) officially launched island-wide customs operation (全岛封关运作), the single most significant milestone in China’s plan to build a customs-territory-within-a-territory free-trade port by 2025. The model — described domestically as “一线放开、二线管住” (open the first line, control the second line) — reconfigures how goods, people and capital move between Hainan and the rest of China (the “mainland”) and the outside world.

For foreign investors, the sealing is not a symbolic event. It materially changes tariff exposure, market-access economics and the operating model for businesses locating on the island.

What “island-wide customs operation” means

Under the FTP framework, Hainan is treated as a separate customs area once sealed:

  • First line (一线): the boundary between Hainan and foreign countries/regions is liberalised. Goods entering Hainan from abroad generally face minimal customs intervention, subject to the zero-tariff positive list.
  • Second line (二线): the boundary between Hainan and the Chinese mainland becomes the effective duty and tax frontier. Goods moving from Hainan into the mainland are subject to mainland tariffs and import links where they fall outside FTP exemptions.

This “front open, back controlled” design is what allows Hainan to run a zero-tariff regime internally while protecting the mainland customs union.

The zero-tariff expansion

The headline change is the sharp widening of the zero-tariff catalogue. The “zero-tariff” item ratio rose from 21% to 74%, now covering roughly 6,600 tariff lines. Tariff relief on the island is governed by two complementary mechanisms:

  • an import-tax negative list (进口征税商品负面清单) — anything not on the list enters Hainan tariff-free;
  • a processing-value-added duty exemption (加工增值免关税) — goods processed in Hainan with sufficient local value-added can enter the mainland tariff-free or at preferential treatment.

Together these create a genuinely low-friction import environment for manufacturers, traders and duty-sensitive consumer businesses.

Residents’ daily consumer-goods zero-tariff

Beyond the B2B and manufacturing story, the port extended benefits to island residents. On 11 February 2026, the policy allowing island residents’ daily consumer goods to be imported zero-tariff landed, with five stores opened to serve resident demand. This rounds out the FTP from an enterprise-facing incentive into a live consumer proposition, supporting retail, duty-free and lifestyle business models on the island.

Half-year scorecard

Six months after sealing, official data show the incentives are translating into real flows. For the period to 31 May 2026:

  • Zero-tariff imports reached RMB 2.645 billion, up 120% year on year; corresponding duties waived totalled RMB 440 million, up 74.1%.
  • Newly registered foreign-invested enterprises rose 37.6% versus the comparable pre-sealing period.
  • Inbound travellers reached 1.385 million, up 31.8%; visa-free inbound arrivals rose 42.4%.

These figures, published by the General Administration of Customs and echoed in state media at the 100-day mark, indicate the port is attracting both capital and footfall ahead of the full 2025-targeted build-out.

What this means for foreign investors

The sealing makes Hainan a more compelling node for several strategies:

  • Regional distribution and bonded value-add: import components tariff-free, process on the island, and leverage processing-value-added rules to reach the mainland.
  • Consumer and duty-free retail: the resident daily-goods zero-tariff and the established tourist duty-free market reinforce Hainan as a consumption hub.
  • Tourism and services: surging visa-free inbound traffic supports hospitality, medical-tourism and education-service plays.
  • Manufacturing relocation: the widened zero-tariff list lowers input-cost exposure for eligible producers.

Investors should, however, plan around the second-line control: tariff benefits are realised on the island, and movements to the mainland remain subject to standard frontier treatment unless an exemption path (e.g. processing value-added) applies.

Practical checklist

  1. Classify your goods against the zero-tariff positive list and the import-tax negative list before committing to a Hainan supply chain.
  2. Model the second-line cost — tariff savings on the island do not automatically extend to mainland sales.
  3. Evaluate the processing-value-added route for mainland-bound output.
  4. Watch the store and resident-goods rollout if you target consumer retail.
  5. Engage the Hainan investment-promotion channels early; FIE formation is accelerating and competition for sites/incentives is rising.

Related reading

  • Hainan FTP negative list and market-access rules for foreign investment
  • Processing value-added policy mechanics and mainland-entry thresholds
  • China free-trade-zone versus free-trade-port comparison

Sources

海南自由贸易港启动全岛封关运作

2025年12月18日，海南自由贸易港正式开启全岛封关运作，这是中国按计划于2025年建成“境内关外”自由贸易港进程中最为关键的里程碑。这一模式在国内概括为“一线放开、二线管住”，重新定义了货物、人员与资本在海南与中国其他区域（内地）及境外之间的流动方式。

对境外投资者而言，封关并非象征性事件。它实质性地改变了关税敞口、市场准入的经济性，以及在岛企业的运营模型。

“全岛封关运作”的含义

在自贸港框架之下，封关后的海南被视为独立的海关监管区域：

  • 一线：海南与境外国家（地区）之间的边界放开。境外货物进入海南一般仅受零关税正面清单约束，海关干预最小化。
  • 二线：海南与内地之间的边界成为实质上的税收与监管前沿。货物由海南进入内地，凡不属自贸港豁免范围的，须照章征收关税及进口环节税。

这种“前放开、后管住”的设计，使海南得以在岛内运行零关税制度，同时保护内地关税同盟。

零关税范围的扩大

最引人注目的变化是零关税清单的大幅扩容。“零关税”商品比例由21%升至74%，覆盖约6600个税目。岛上的关税减免由两项互补机制支撑：

  • 进口征税商品负面清单——凡未列入清单的商品，进入海南免征关税；
  • 加工增值免关税政策——在海南加工且具备足够本地增值的货物，进入内地可免征或享受优惠关税待遇。

二者共同为制造商、贸易商以及对关税敏感的消费类企业营造出低摩擦的进口环境。

岛内居民日用消费品零关税

除B2B与制造端之外，自贸港将红利延伸至岛内居民。2026年2月11日，允许岛内居民日用消费品零关税进口的政策落地，并开设5家门店服务居民需求。这使自贸港从面向企业的激励，扩展为切切实实的消费命题，支撑岛内的零售、免税及生活方式业态。

半年成绩单

封关半年后，官方数据显示激励正转化为真实流量。截至2026年5月31日的半年期内：

  • 零关税进口额达26.45亿元，同比增长120%；相应免征关税4.40亿元，同比增长74.1%。
  • 新设外资企业数量增长37.6%。
  • 入岛旅客138.5万人次，同比增长31.8%；免签入境增长42.4%。

上述数据由海关总署发布，并在封关百日的官方报道中得到呼应，表明在2025年既定建设目标全面收官之前，自贸港已同时吸引资本与客流。

对外国投资者的意义

封关使海南在多条战略上更具吸引力：

  • 区域分拨与保税增值：零关税进口零部件，在岛加工，并借助加工增值规则进入内地。
  • 消费与免税零售：居民日用消费品零关税与既有旅游免税市场叠加，强化海南作为消费枢纽的地位。
  • 旅游与服务：免签入境客流激增，支撑酒店、医疗旅游及教育服务等业态。
  • 制造转移：扩容的零关税清单降低合规生产企业的投入成本敞口。

但投资者应围绕二线管住进行规划：关税红利在岛内实现，进入内地的货物流通仍按标准边境待遇执行，除非适用豁免路径（如加工增值）。

实务清单

  1. 在落子海南供应链前，对照零关税正面清单与进口征税负面清单对商品进行归类。
  2. 测算二线成本——岛内关税节省并不自动延伸至内销。
  3. 评估面向内地出品的加工增值路径。
  4. 若面向消费零售，关注门店与居民商品政策的推进节奏。
  5. 尽早对接海南招商引资渠道；外资企业设立正在加速，对地块与政策的竞争趋于激烈。

延伸阅读

  • 海南自贸港负面清单与外资市场准入规则
  • 加工增值政策机制及入内地门槛
  • 中国自贸试验区与自由贸易港对比
Hainan FTP Closure / 海南自贸港封关

Hainan Moves to Codify “Zero-Tariff” Resident Duty-Free Shops: Draft Rules and Business Opportunities (August 2026)

  • On 10 August 2026, Hainan’s commerce authority released a draft regulation on duty-free shops selling “zero-tariff” daily consumer goods to island residents, seeking public comment until 8 September 2026.
    2026 年 8 月 10 日，海南省商务厅公布《海南自由贸易港岛内居民消费”零关税”进境商品经营主体及免税店管理规定（征求意见稿）》，向社会公开征求意见至 2026 年 9 月 8 日。
  • The draft upgrades the current provisional licensing of zero-tariff daily-consumption retail into a standing statutory licensing regime, with defined operator qualifications and shop rules.
    征求意见稿拟把现行临时性许可升级为常态化法定许可，明确”零关税”日用消费品经营资格与免税店经营规范。
  • Operators must have independent civil-liability capacity, a fixed business site in Hainan, at least one full year of retail operation, and sound financial, traceability, data-security and internal-audit systems.
    经营主体须具备独立民事责任能力、在海南拥有固定经营场所、零售业务持续经营不少于一个完整自然年度，并具备健全的财务核算、商品溯源、数据安全与内部审计制度。
  • Shops must use a standard naming format, apply traceability codes to goods on sale, and push sales data in real time to the province’s supervisory and customs platforms.
    免税店须采用规范冠名格式，在售商品加贴专属溯源码，并向社会管理信息化平台、海关监管平台等实时推送销售数据。
  • Identity verification via face recognition and ID matching is required at the point of sale, and reselling or arbitraging zero-tariff goods is explicitly prohibited.
    销售环节须通过人脸识别、人证比对核验购买人身份；严禁倒卖、套利”零关税”商品。
  • Hainan is also accelerating duty-free shop coverage across all counties and cities this year, while broader investment-and-financing reform encourages both foreign and private capital into FTP projects.
    海南正加快免税店布局、力争年内实现全省各市县全覆盖；同时深化投融资改革，鼓励外资与民间资本参与自贸港项目。

Hainan Moves to Codify “Zero-Tariff” Resident Duty-Free Shops: Draft Rules and Business Opportunities (August 2026) | 海南推动”零关税”岛内居民免税店成文化：征求意见稿与商业机会（2026 年 8 月）

Why this matters now

On 10 August 2026, the Hainan Provincial Department of Commerce published the draft Regulations on Operators and Duty-Free Shops for “Zero-Tariff” Inbound Goods Consumed by Island Residents (《海南自由贸易港岛内居民消费”零关税”进境商品经营主体及免税店管理规定（征求意见稿）》) and opened a public-comment period running to 8 September 2026. The draft converts the temporary licensing regime for zero-tariff daily-consumption retail — which operated on an experimental basis after Hainan’s island-wide customs closure on 18 December 2025 — into a standing statutory licensing scheme with hard operator qualifications, shop rules, traceability requirements and enforcement teeth. Coming alongside the province’s push to put duty-free shops in every county and city within the year, the draft is the clearest signal yet of how Hainan intends to institutionalise the “island-resident consumption” pillar of its free-trade-port policy.

What the draft provides

The draft (seven chapters, 36 articles) sets out the operating-qualification regime, the procedures for establishing shops, operating standards, supervision and legal responsibility. The key elements are as follows.

First, zero-tariff daily-consumption retail is to be operated under licence, with the commerce department leading supervision, the anti-smuggling comprehensive governance body leading anti-smuggling work, customs supervising the goods and duty-free shops, and market-regulation, public-security, coast-guard and postal authorities playing their defined roles.

Second, operator eligibility is concrete. An applicant must have independent civil-liability capacity, a fixed business site in Hainan, stable operation and management capacity, at least one full natural year of continuous retail operation, sound systems for financial accounting, commodity traceability, data security and internal audit, and good credit standing.

Third, shop operating standards are standardised. All shops must adopt the naming format of “city/county/autonomous-county name + trade name + daily-consumption duty-free shop + address”. Shops must maintain complete purchase-sale-inventory and in/out warehouse ledgers, connect to the multi-department information system of commerce, customs, tax and public security, and push sales data in real time to Hainan’s social-management information platform, public-service platform and customs supervision platform. Goods on sale must carry a traceability code, with traceable categories managed by list.

Fourth, consumer purchase controls are strict. Shops must verify purchaser identity through face recognition and ID matching, ensure person-and-certificate consistency, refuse sales to non-qualified individuals, display anti-smuggling warnings, and warn buyers whose purchase volumes clearly exceed reasonable personal-use quantities about the legal consequences of resale.

Fifth, enforcement is layered. Supervisory authorities may conduct on-site inspections, retain contracts, invoices and ledgers, seal and seize suspected smuggled goods, and pursue resellers and arbitrageurs. The draft also sets up credit-records and joint-punishment mechanisms.

Implications for foreign and private investors

For foreign-invested enterprises, the draft matters in three ways. First, it defines a licensing path into a fast-growing retail segment: Hainan is adding duty-free shops across all counties and cities within the year, and duty-free shopping is being positioned as the province’s signature consumption sector. Second, the operator requirements — stable retail history, fixed premises, financial and traceability systems — are transparent and achievable for established retail operators, including international brand supply chains and licensed operators. Third, the zero-tariff mechanics create real margin dynamics: qualifying daily-consumption goods enter duty-free for island residents, and foreign brands that supply these shops can benefit from the province’s global-consumption-centre push. Separate but related, Hainan’s August investment-and-financing reform document encourages foreign-capital and private-capital participation in FTP projects and the establishment of market-oriented foreign-investment service agencies, so the regulatory clarity on duty-free retail complements a broader opening agenda.

Practical steps

  1. Review the draft and submit comments. Operators and brand owners can send written opinions to the Department of Commerce before 8 September 2026; substantive comments can shape the final rules.
  2. Map eligibility early. If you plan to operate or supply duty-free shops, assess whether your entity meets the retail-history, site, financial and traceability requirements, or whether a licensed partner is the faster route.
  3. Prepare traceability and data interfaces. The final rules will require ledger systems and real-time data pushes to Hainan’s supervision platforms; start architectural planning now.
  4. Assess brand positioning. For consumer brands, inclusion in the zero-tariff daily-consumption list and duty-free shop shelves is a channel decision with pricing and compliance dimensions.
  5. Align with investment support. Combine the duty-free opportunity with Hainan’s investment-incentive frameworks and the province’s reform agenda for foreign and private capital.

Compliance notes

The draft is not yet law; the public-comment period runs to 8 September 2026 and the final version may differ. Until the standing regulation is adopted, the provisional regime continues. Operators should also remember that “zero-tariff” applies to goods entering Hainan under the positive-list mechanism for island-resident consumption, and that the anti-smuggling and resale prohibitions carry significant penalties. Finally, duty-free retail in Hainan sits alongside the separate outlying-island (offshore) duty-free regime for departing travellers; the two channels have different buyers, rules and licences, and should not be conflated in planning.

海南推动”零关税”岛内居民免税店成文化：征求意见稿与商业机会（2026 年 8 月）/ Hainan Moves to Codify “Zero-Tariff” Resident Duty-Free Shops: Draft Rules and Business Opportunities (August 2026)

为什么当下重要

2026 年 8 月 10 日，海南省商务厅公布《海南自由贸易港岛内居民消费”零关税”进境商品经营主体及免税店管理规定（征求意见稿）》，面向社会公开征求意见至 2026 年 9 月 8 日。征求意见稿拟把全岛封关运作（2025 年 12 月 18 日启动）后按试点方式运行的”零关税”日用消费品零售临时许可，升级为具有硬性经营资格、门店规则、溯源要求与执法力度的常态化法定许可。结合海南”力争年内实现全省各市县免税店全覆盖”的部署，这份征求意见稿是海南将自贸港”岛内居民消费”支柱制度化的最清晰信号。

征求意见稿的主要内容

征求意见稿共七章三十六条，对经营资格、免税店设立程序、经营规范、监督管理和法律责任作出安排。要点如下。

一是”零关税”日用消费品零售实行许可管理。商务部门牵头监管，”零关税”反走私综合治理机构牵头反走私，海关监管货物与免税店，市场监管、公安、海警、邮政按职责分工查处流通环节违法。

二是经营资格门槛明确。申请主体须具备独立民事责任能力，在海南拥有固定经营场所，具备稳定经营与管理能力，零售业务持续经营不少于一个完整自然年度，拥有健全的财务核算、商品溯源、数据安全、内部审计及风险防控制度，且信用状况良好。

三是门店经营标准化。免税店统一采用”市、县、自治县名称+字号+日用消费品免税店+地址”冠名格式；建立完整购销存、出入库台账，对接商务、海关、税务、公安等多部门信息化监管体系，实时向海南社会管理信息化平台、公共服务平台、海关监管平台推送销售数据；在售商品按规定加贴专属溯源码，可溯源品类清单化管理。

四是购买环节严格核验。免税店须通过人脸识别、人证比对等技术核验购买人身份，严禁向不符合资质的个人售卖；门店须设置反走私警示标识；购买数量明显超出个人合理自用范围的，须告知倒卖套利的法律后果。

五是执法与惩戒分层。监管部门可现场检查、调取留存合同票据账簿电子数据，对涉嫌走私、无合法来源商品依法查封扣押；并对倒卖套利者建立失信名单联合惩戒。

对外资与民间投资者的意义

对外资企业，征求意见稿的意义有三。其一，它为快速增长的零售细分提供许可路径：海南年内将免税店铺到各市县，免税购物被定位为全省标志性消费板块。其二，经营要求——稳定零售历史、固定场所、财务与溯源体系——透明且对成熟零售运营商（包括国际品牌供应链与持牌运营商）可实现。其三，零关税机制创造真实毛利动态：符合资格的日用消费品对岛内居民免税入境，供应这些门店的外国品牌可受益于海南打造全球消费中心的努力。相关但独立的是，海南 8 月的投融资改革文件鼓励外资与民间资本参与自贸港项目、设立市场化外商投资服务机构，因此免税零售的监管清晰化与更广泛的开放议程相互配套。

操作步骤

  1. 研读征求意见稿并提出意见。 运营商与品牌方可在 9 月 8 日前向省商务厅提交书面意见，实质性建议可能影响最终规则。
  2. 尽早评估资格。 若计划运营或供应免税店，评估本主体是否满足零售历史、场所、财务与溯源要求，或与持牌伙伴合作是否更快。
  3. 准备溯源与数据接口。 最终规则将要求台账系统与向海南监管平台实时推送数据，现在即可启动架构规划。
  4. 评估品牌定位。 对消费品品牌而言，进入”零关税”日用消费品清单与免税店货架是有定价与合规维度的渠道决策。
  5. 与投资支持衔接。 将免税机会与海南的投资激励框架及省内外资、民间资本改革议程结合。

合规提示

征求意见稿尚未生效；征求意见期至 2026 年 9 月 8 日，最终版本可能不同。在常设规定通过前，临时制度继续适用。经营者还应记住，”零关税”适用于按正面清单管理、供岛内居民消费的进境商品，反走私与禁转卖条款处罚显著。最后，海南岛内居民免税零售与面向离岛旅客的离岛免税是两套体系，购买人、规则与牌照均不同，规划时不应混淆。

Sources

Hainan FTP Closure / 海南自贸港封关

Hainan Free Trade Port After Closure: Customs, Zero-Tariff and the Foreign-Investment Edge (2026)

  • Hainan FTP launched island-wide closure on 18 December 2025; 2026 is the first full year of the “first line open, second line managed” regime.
    海南自贸港于 2025 年 12 月 18 日启动全岛封关；2026 年是「一线放开、二线管住」的首个完整年度。
  • Residents’ duty-free import policy (Cai Guan Shui [2026] No. 6) gives island residents RMB 10,000/year of duty-free inbound goods under a positive list.
    岛内居民零关税政策（财关税〔2026〕6 号）按正面清单给予岛内居民每人每年 1 万元免税进境商品额度。
  • The Customs regulatory basis is GACC Announcement No. 159 (2025) on the *Measures for Hainan FTP Customs Control*; traditional businesses (CBZ, bonded, FTZ) continue under existing rules.
    海关监管依据是海关总署 2025 年第 159 号公告《海关对海南自由贸易港监管办法》；传统业务（综保区、保税、自贸区）仍按现行规定。
  • The Hainan FTP Foreign Investment Regulation pioneers waivers of notarisation/authentication for qualifying foreign investors’ identity documents — lowering the entry barrier.
    海南自贸港外商投资条例率先对符合条件的外国投资者主体资格/身份证明免公证、认证或附加证明书，降低准入壁垒。
  • “Zero-tariff” coverage is expanding; processing-with-value-added duty exemption is being scaled, and the “zero-tariff + exhibition” model is encouraged.
    「零关税」覆盖面扩大；加工增值免关税效应扩容，「零关税+展销」新业态受鼓励。
  • For foreign investors, Hainan offers a distinct customs and investment sandbox — track the positive lists, the second-line credit system, and the foreign-investment facilitation rules.
    对外资，海南是独特的海关与投资沙盒——关注正面清单、二线信用体系与外商投资便利化规则。

Hainan Free Trade Port After Closure: Customs, Zero-Tariff and the Foreign-Investment Edge (2026) | 封关后的海南自贸港：海关、零关税与外资优势（2026）

Hainan Free Trade Port (FTP) crossed a threshold on 18 December 2025, when island-wide closure (封关) formally launched. In 2026 the port operates under the “first line open, second line managed” architecture: goods through the “first line” (inbound) and within the island follow the special arrangements, while the “second line” (to the mainland) is where customs control and mainland tariffs apply.

The resident-consumption duty-free policy is a headline feature. *Cai Guan Shui [2026] No. 6* (Ministry of Finance, GACC, STA) grants Hainan island residents — Chinese citizens with Hainan ID/residence/social-security cards, and foreign residents holding residence documents — a positive-list, per-person annual quota of RMB 10,000 for duty-free inbound goods (exempt from import tariff and import-stage and domestic VAT/consumption tax). Goods are bought in designated duty-free stores, taken on the spot, and must not be resold. The provincial government bears the anti-smuggling responsibility and may cap quantities for risk control.

Customs control is anchored in GACC Announcement No. 159 (2025), the *Measures for the Customs Control of the Hainan Free Trade Port*. After closure, special scenarios (first-line inbound, second-line outbound partly) are supervised under the closure policy files — the *FTP Import Taxation Goods Catalogue*, the *FTP Prohibited/Restricted Import-Export Goods List*, and the tax notices. Traditional businesses — comprehensive bonded zones, bonded logistics centres, off-zone processing trade, and duty-free/ cross-border e-commerce — continue under existing rules, unaffected by closure. Goods that have completed tax, licence and inspection formalities at first-line, on-island, or second-line are no longer under customs control.

On the investment side, the *Hainan FTP Foreign Investment Regulation* is notably pro-entry: it pushes “five-direction” opening and, importantly, pioneers waiving notarisation, authentication or apostille for qualifying foreign investors’ entity-qualification or identity documents — a direct removal of a long-standing friction. The port also advances “minimal approval” and extreme-streamlining of investment approvals.

For a foreign investor, Hainan in 2026 is a distinct sandbox: zero-tariff coverage is widening, processing-with-value-added duty exemption is scaling, and the “zero-tariff + exhibition” model is promoted. The practical steps are to monitor the positive lists, understand the second-line credit-based customs clearance (low-risk goods get “second-speed release”), and use the foreign-investment facilitation rules. Hainan is best read not as a tax haven but as a customs and investment laboratory for China’s next opening chapter.

封关后的海南自贸港：海关、零关税与外资优势（2026）

海南自贸港在 2025 年 12 月 18 日跨过门槛，全岛封关正式启动。2026 年，自贸港运行于「一线放开、二线管住」架构：经「一线」（进境）与岛内的货物适用特殊安排，「二线」（往内地）才是海关监管与内地关税适用之处。

岛内居民零关税是标志性政策。财关税〔2026〕6 号（财政部、海关总署、税务总局）给予海南岛内居民——持海南身份证/居住证/社保卡的中国公民，以及在琼工作生活持居留证件的外籍人员——按正面清单每人每年 1 万元免税进境商品额度（免进口关税及进口环节、国内环节增值税消费税）。商品在指定免税店购买、现场提货，不得再次销售。省政府承担反走私主体责任，可就部分商品限购。

海关监管以海关总署 2025 年第 159 号公告《海关对海南自由贸易港监管办法》为据。封关后，特色场景（一线进境、二线出岛部分）按封关政策文件监管——《海南自由贸易港进口征税商品目录》《禁止限制进出口货物物品清单》及税收通知。传统业务——综保区、保税物流中心、区外加工贸易、离岛免税与跨境电商——仍按现行规定，不受封关影响。已在「一线」、岛内或「二线」办结税证检手续的货物，不再受海关监管。

投资侧，《海南自由贸易港外商投资条例》明显亲准入：推进「五向图强」开放，并率先对符合条件的外国投资者主体资格或身份证明免公证、认证或附加证明书——直接消除长期摩擦。自贸港还推进极简审批。

对外资，2026 年的海南是独特沙盒：零关税覆盖面扩大，加工增值免关税效应扩容，「零关税+展销」新业态受鼓励。实操是关注正面清单、理解二线信用通关（低风险货物「秒速放行」）、用足外商投资便利化规则。海南不应被读作避税港，而应视为中国下一轮开放的海关与投资实验室。

Operating in the Closure Regime

For a trading or manufacturing investor, the closure changes the customs math. Goods entering through the “first line” and staying on-island benefit from the special arrangements; moving them to the mainland (“second line”) triggers mainland tariffs and control. Plan inventory and distribution accordingly — hold bonded or zero-tariff stock on-island, and treat the second-line crossing as the taxable event. The “zero-tariff + exhibition” model lets you show goods on-island and sell into the mainland only when moved, smoothing cash flow.

For an investment project, use the foreign-investment facilitation. The waiver of notarisation/authentication for qualifying investors’ identity documents cuts a real friction point in outbound-inbound group structures. Combine it with Hainan’s minimal-approval stance and the expanding zero-tariff and processing-value-added lists. Watch the second-line credit system: honest, low-risk operators get “second-speed release,” which compounds the time saving.

Set a Hainan watch list. The positive lists (import-taxation goods, prohibited/restricted items) and the zero-tariff/processing lists are adjusted by the authorities as conditions allow. Subscribe to the customs and finance-trade department updates, revisit the scope each quarter, and engage the port’s service channels early. Hainan rewards those who read the detailed lists — not those who assume a blanket tax holiday.

在封关体制下运营

对贸易或制造投资者，封关改变了海关算式。经「一线」进境并留在岛内的货物适用特殊安排；运往内地（「二线」）触发内地关税与监管。据此规划库存与分销——在岛内持保税或零关税库存，把二线 crossing 当作应税事件。『零关税+展销』让你在岛内展示、仅在实际运出时销往内地，平滑现金流。

对投资项目，用足外商投资便利化。对符合条件投资者身份证明免公证/认证，削减了跨境集团结构中的真实摩擦。将其与海南极简审批、扩容的零关税与加工增值清单结合。关注二线信用体系：诚信低风险经营者获「秒速放行」，叠加省时。

设海南关注清单。正面清单（进口征税商品、禁止限制物品）与零关税/加工清单由当局按条件动态调整。订阅海关与自贸港财政贸易部门更新，每季度重审范围，并早接港区服务通道。海南奖励读懂明细清单者——而非假定一刀切免税者。

Practitioner Quick Reference

  • Closure: Hainan FTP launched island-wide closure on 18 Dec 2025; “first line open, second line managed”.
  • Resident duty-free: Cai Guan Shui [2026] No. 6 gives RMB 10,000/year per person under a positive list.
  • Customs basis: GACC Announcement No. 159 (2025) on the FTP customs-control measures.
  • Unchanged: CBZ, bonded logistics, off-zone processing, duty-free and cross-border e-commerce keep existing rules.
  • Investment edge: foreign-investment regulation waives notarisation/authentication for qualifying investors.
  • Zero-tariff: coverage expanding; processing-value-added exemption scaling; “zero-tariff + exhibition” promoted.
  • Action: track positive lists and the second-line credit system; engage port service channels early.

实务速查

  • 封关： 海南自贸港 2025 年 12 月 18 日全岛封关；「一线放开、二线管住」。
  • 居民零关税： 财关税〔2026〕6 号按正面清单给予每人每年 1 万元。
  • 海关依据： 海关总署 2025 年第 159 号公告《自贸港监管办法》。
  • 不变： 综保区、保税物流、区外加工、离岛免税与跨境电商仍按现行规则。
  • 投资优势： 外商投资条例对符合条件投资者免公证/认证。
  • 零关税： 覆盖面扩大；加工增值免关税扩容；「零关税+展销」受鼓励。
  • 行动： 关注正面清单与二线信用体系；早接港区服务通道。

Sources

Hainan FTP Closure / 海南自贸港封关

Hainan FTP 15% corporate income tax and the encouraged-industry catalogue

  • Qualifying encouraged-industry enterprises registered and substantively operating in the Hainan FTP pay corporate income tax at a reduced 15% rate, extended through 31 December 2027 by Caishui [2025] No. 3.
    注册在海南自贸港并实质性运营的鼓励类产业企业减按15%税率征收企业所得税，依据财税〔2025〕3号延续至2027年12月31日。
  • Three conditions must all be met: substantive operation in Hainan; main business in an encouraged-industry catalogue item; and encouraged-industry main-business revenue ≥ 60% of total revenue in the year.
    须同时满足三项条件：在海南实质性运营；主业属于鼓励类产业目录项目；当年鼓励类主营业务收入占收入总额60%以上。
  • The encouraged-industry catalogue combines the national industrial-restructuring catalogue, the foreign-investment encouraged catalogue, and the Hainan FTP added catalogue; the Hainan-added list alone exceeds 1,100 items and was expanded to 1,249 items in the 2025 edition.
    鼓励类目录由产业结构调整指导目录、鼓励外商投资产业目录与海南自贸港新增鼓励类产业目录共同构成；仅海南新增目录即超1100条，2025年版扩容至1249条。
  • New overseas direct investment income of tourism, modern-services and high-tech enterprises is exempt from CIT for investments made in 2020–2027.
    旅游业、现代服务业、高新技术企业2020—2027年间新增境外直接投资所得免征企业所得税。
  • Substantive operation is strictly scrutinised: a Hainan shell company with no real staff, assets or decision-making on the island will be denied the benefit.
    实质性运营受到严格审核：仅在海南设空壳公司、无实际人员资产与决策的机构将被否决优惠。
  • Newly purchased assets (unit price ≤ RMB 5 million) may be expensed in a single year or accelerated; the policy is claimed at provisional filing and annual settlement, with records kept for inspection.
    新购置单价不超过500万元的资产可一次性税前扣除或加速折旧；优惠在预缴与汇算清缴时享受，留存备查。

Hainan FTP 15% corporate income tax and the encouraged-industry catalogue | 海南自贸港企业所得税15%优惠与鼓励类产业目录实务

Overview

The “dual 15%” tax regime is the centrepiece of Hainan FTP’s low-tax pillar. For foreign-invested enterprises, the 15% corporate income tax (CIT) rate — versus the standard 25% national rate — is the single most material saving, but it is conditional. Eligibility turns on two things a foreign group can control: choosing a business that sits in the encouraged-industry catalogue, and building substantive operation in Hainan. This article explains the mechanics, the catalogue, and the 2026 compliance posture.

Market context

Hainan’s CIT preference is set against China’s standard 25% rate and sits within a broader “low tax rate, simplified tax system” design. The preference was first introduced for 2020–2024 and, by Caishui [2025] No. 3 (*Circular on Continuing the Hainan FTP Enterprise Income Tax Preferences*), extended through 31 December 2027 — giving foreign investors a stable, multi-year horizon. The Hainan Provincial Tax Bureau has issued implementing guidance (effective 1 January 2025 to 31 December 2027) clarifying filing and substantiation.

Key 2026 developments

Eligibility — the three conditions. A beneficiary is an enterprise registered in the FTP (including a resident enterprise, a branch established in Hainan, or a non-resident enterprise establishment/place in Hainan) that:

  1. conducts substantive operation in the FTP;
  2. takes an encouraged-industry catalogue item as its main business; and
  3. earns encouraged-industry main-business revenue of at least 60% of total revenue in the year.

Total revenue includes sales, services, property transfers, dividends and all other income types. The 60% threshold is hard — a mixed operator (e.g. marine ecological restoration plus ordinary construction) must actually derive the majority of income from the encouraged activity.

The catalogue. “Encouraged industries” means the intersection of three documents: the *Catalogue for Guiding Industrial Restructuring*, the *Catalogue of Industries Encouraging Foreign Investment*, and the *Hainan FTP Added Encouraged-Industry Catalogue*. The Hainan-added list alone exceeds 1,100 items and, under the 2025 edition implemented in 2026, was expanded to 1,249 items, reaching into biomedical, offshore wind, NEVs, commercial space launch, international education, high-standard farmland, and modern services. Recent additions of note include expanding “yacht design, manufacture, assembly and repair”; adding space food, space biomedicine and space medical research; and new modern-services entries such as metaverse R&D, international air-freight services, and drug non-clinical safety evaluation.

Substantive operation is real. Tax authorities verify that the entity has a registered address in Hainan, an actual operating organisation, personnel and assets matching its business, and that business decisions and financial accounting are conducted in Hainan. A shell company — registered but with core team and operations offshore — fails. Verification checks payroll, asset ownership and contract execution.

Overseas direct investment exemption. For tourism, modern-services and high-tech enterprises, new overseas direct investment income earned in 2020–2027 is exempt from CIT. “New” investment includes establishing overseas branches, incorporating overseas enterprises, increasing capital in existing overseas enterprises, and acquiring overseas equity. The beneficiary must belong to one of the three industries with main-business revenue ≥ 60%.

Accelerated depreciation. Newly acquired assets (unit price ≤ RMB 5 million) may be expensed in a single year or depreciated/amortised on an accelerated basis. The preference is claimed at provisional filing and annual settlement; enterprises keep supporting records rather than filing them upfront.

Claiming the benefit. Eligible enterprises enjoy the 15% rate at provisional filing and annual CIT settlement, submitting primarily retained documents: a description and evidence that the main business is on the FTP encouraged catalogue with ≥60% revenue share, and evidence of substantive operation (production/operation, personnel, finance, property control).

Practical steps

  1. Test the catalogue fit early — confirm your proposed main business maps to a specific encouraged-industry item across all three catalogues.
  2. Engineer substantive operation — locate decision-making, finance and core staff in Hainan; avoid a pass-through shell.
  3. Model the 60% revenue line — if you run mixed activities, structure entities so the Hainan entity’s income is predominantly encouraged.
  4. Plan ODIs — if in tourism/modern-services/high-tech, route new overseas investments through the Hainan entity to use the exemption.
  5. Use the asset expensing — for fit-out, equipment and intangibles ≤ RMB 5 million, claim one-off or accelerated treatment.
  6. Keep retained records — catalogue mapping, revenue split, and substantive-operation evidence must be ready for post-hoc verification.

Related reading

  • Hainan FTP sealing mechanism and foreign-investor implications (see article 150).
  • Hainan FTP zero-tariff lists: raw materials, equipment and transport (see article 151).

Sources

海南自贸港企业所得税15%优惠与鼓励类产业目录实务

概述

“双15%”税制是海南自贸港低税率支柱的核心。对外资企业而言，15%企业所得税率（相对全国标准25%）是最具实质意义的节税项，但它是有条件的。资格取决于外资集团可把控的两件事：选择落入鼓励类产业目录的业务，以及在海南构建实质性运营。本文解析其机制、目录与2026年合规姿态。

市场背景

海南企业所得税优惠置于全国25%标准税率背景之下，并属于”低税率、简税制”整体设计。该优惠最初适用于2020—2024年，依据财税〔2025〕3号《关于延续实施海南自由贸易港企业所得税优惠政策的通知》延续至2027年12月31日，为外资提供了稳定、多年的政策预期。海南省税务局已发布施行口径（2025年1月1日至2027年12月31日），明确申报与留存要求。

2026年核心进展

资格——三项条件。 享惠主体为注册在自贸港的企业（含居民企业、在琼分支机构、非居民企业在琼机构场所），须同时满足：

  1. 在自贸港实质性运营；
  2. 以鼓励类产业目录项目为主营业务；
  3. 当年鼓励类主营业务收入占收入总额60%以上。

收入总额涵盖销售货物、提供劳务、转让财产、股息红利等全部收入类型。60%为硬性门槛——混合经营者（如海洋生态修复兼普通建筑）须确有多数收入来自鼓励类活动。

目录构成。 “鼓励类产业”指三份文件的交集：《产业结构调整指导目录》《鼓励外商投资产业目录》与《海南自由贸易港新增鼓励类产业目录》。仅海南新增目录即超1100条，2026年实施的2025年版扩容至1249条，覆盖生物医药、海上风电、新能源汽车、商业航天发射、国际教育、高标准农田与现代服务业。值得关注的扩容包括：将”游艇的设计、制造、维修”扩展为”设计、制造、组装、维修”；新增航天食品、航天生物医药、航天医学研究；新增”元宇宙技术研发””国际航空货运服务””药品非临床安全评价”等现代服务条目。

实质性运营是实打实的。 税务机关核查企业注册地址在海南、有实际经营机构、配备与业务匹配的人员与资产、业务决策与财务核算在海南开展。空壳公司——仅注册而核心团队与运营在境外——将不达标。核查通过工资薪金发放、资产购置、合同执行等确认实际经营。

境外直接投资所得免税。 旅游业、现代服务业、高新技术企业2020—2027年间新增境外直接投资所得免征企业所得税。”新增”包括境外新设分支机构、新设企业、增资扩股、收购境外股权。享惠企业须属三类产业且主营业务收入占比≥60%。

加速折旧。 新购置单价不超过500万元的资产可一次性税前扣除或加速折旧摊销。优惠在预缴与汇算清缴时享受，企业留存备查而非事前报送。

享受方式。 符合条件的企业在预缴与年度汇算时按15%税率享受，主要留存资料：主营属于自贸港鼓励类目录且收入占比≥60%的说明与佐证，以及实质性运营（生产经营、人员、财务、财产管控）的说明与佐证。

实务步骤

  1. 尽早测试目录匹配——确认拟议主业映射到三份目录中的具体鼓励类条目。
  2. 构建实质性运营——将决策、财务与核心人员落在海南，避免通道型空壳。
  3. 测算60%收入线——若经营混合业务，应拆分实体使海南公司收入 predominantly 为鼓励类。
  4. 规划境外投资——若属旅游/现代服务/高新技术，通过海南主体开展新增境外投资以用足免税。
  5. 运用资产一次性扣除——对≤500万元的装修、设备与无形资产，申请一次性或加速处理。
  6. 留存备查资料——目录映射、收入拆分与实质性运营证据须随时可应事后核查。

延伸阅读

  • 海南自贸港封关运作机制与对外资含义（参见150篇）。
  • 海南自贸港零关税清单：原辅料、自用设备与交通工具（参见151篇）。

来源

Hainan FTP Closure / 海南自贸港封关

Hainan FTP cross-border services-trade negative list and foreign services opportunities

  • Hainan piloted China’s first cross-border services-trade negative list in July 2021; from 1 March 2026 the revised Foreign Trade Law elevated the negative-list system for cross-border services trade into national law, reinforcing “entry unless prohibited”.
    海南于2021年7月推出全国首张跨境服务贸易负面清单；自2026年3月1日起施行的新修订《对外贸易法》将跨境服务贸易负面清单管理制度上升为法律，强化”非禁即入”。
  • Hainan sits in the first tier with the shortest negative list and the highest degree of services openness in China, ahead of the national and pilot-FTZ versions.
    海南处于第一梯队，拥有全国最短的负面清单与最高水平的服务业开放程度，优于全国版与自贸试验区版。
  • The Hainan “15th Five-Year” services plan (issued 20 July 2026) commits to optimising the cross-border services-trade negative list and building a national services-trade innovation demonstration zone.
    海南”十五五”服务业发展规划（2026年7月20日发布）承诺优化跨境服务贸易负面清单，建设国家服务贸易创新发展示范区。
  • Priority opening sectors include value-added telecoms, foreign-owned hospitals, education, finance, culture and tourism, transport and cross-border data flow.
    重点开放领域涵盖增值电信、外商独资医院、教育、金融、文旅、交通及跨境数据流动。
  • Concrete 2026 wins: three foreign-invested value-added telecom pilots licensed in Hainan; the first wholly foreign-owned hospital (Boao Fulong Cardiovascular Hospital) licensed; Switzerland’s EHL opened Hainan EHL Tourism University in September 2025.
    2026年具体落地：海南获批3家外资增值电信试点；全国首家外商独资医院博鳌富隆心血管医院获批；瑞士洛桑酒店管理学院2025年9月在海南开办海南洛桑旅游大学。
  • Foreign service investors should pair the services negative list with the foreign-investment access negative list and the 15% tax regime to size the Hainan opportunity.
    外资服务业投资者应将服务贸易负面清单与外资准入负面清单、15%税制组合运用，以评估海南机遇。

Hainan FTP cross-border services-trade negative list and foreign services opportunities | 海南自由贸易港跨境服务贸易负面清单与外资服务业机会

Overview

Services dominate foreign direct investment into China, yet services opening touches sensitive areas — finance, telecoms, data, culture — where regulation is deeper than at the border. Hainan’s distinctive contribution is the cross-border services-trade negative list (跨境服务贸易负面清单), first piloted here in July 2021 as a national first, and now codified into national law by the revised Foreign Trade Law effective 1 March 2026. For foreign service providers, Hainan offers the shortest such list in China and a live test-bed for sectors still restricted elsewhere.

Market context

China’s services-trade opening follows a clear gradient. The first tier is Hainan FTP, with the shortest negative list and the highest openness. Nationally and in pilot free-trade zones, separate cross-border services-trade negative lists apply. In addition, dedicated comprehensive services-opening pilot programmes run across 20 provinces/cities. Hainan thus combines the most liberal services-trade list with the shortest foreign-investment access negative list and the “dual 15%” tax regime — a rare package for service-sector entrants.

Key 2026 developments

Negative-list management becomes law. The revised Foreign Trade Law (effective 1 March 2026) provides that the state implements a negative-list management system for cross-border services trade conducted through cross-border delivery, overseas consumption and movement of natural persons. This lifts the “entry unless prohibited” principle to statutory status, giving foreign service suppliers stable, clear legal certainty.

Hainan “15th Five-Year” services plan. Issued on 20 July 2026, the *Hainan Services Sector 15th Five-Year Development Plan* commits to: studying optimisation of both the cross-border services-trade negative list and the foreign-investment access negative list; building a national services-trade innovation demonstration zone; and aligning with high-standard rules such as CPTPP and DEPA. Sector specifics include: telecoms (data trading and security), medical wellness (loosening institutional-cooperation and orphan-drug import limits), finance (deepening QFLP, green finance, offshore trade), commerce/culture-tourism (cross-border e-commerce, international consumption facilities), and transport (green-channel cross-border freight, multi-modal pilots).

Value-added telecoms. Beijing, Shanghai, Hainan and Shenzhen piloted removal of foreign-equity caps on value-added telecom services such as IDC. In Hainan, three foreign-invested enterprises — Dun & Bradstreet Data Technology (Hainan), Inno (Hainan) Offshore Data Investment Management, and Hainan Chuanbaoge Network Technology — have been approved as value-added telecom pilots. Nationwide, by end-2025 over 90 foreign firms had been approved for such pilots and more than 150 foreign-invested or wholly foreign-owned medical institutions operated.

Wholly foreign-owned hospitals. Nine provinces/municipalities permit wholly foreign-owned hospitals. Hainan licensed its first — Boao Fulong Cardiovascular Hospital — in 2025. The model is spreading: Tianjin’s Pengrui Li (Singapore-backed) opened China’s first wholly foreign-owned tertiary general hospital in February 2025, and Guangzhou’s Pengrui Rehabilitation Hospital is expected to open by end-2026.

Education and aviation. Switzerland’s EHL (École hôtelière de Lausanne) opened Hainan EHL Tourism University in September 2025. On aviation, Kazakhstan’s SCAT launched the Sanya–Prague route as China’s first seventh-freedom air-rights flight, illustrating Hainan’s transport liberalisation.

Openness metrics. 86 countries enjoy visa-free entry to Hainan and 176 countries/regions have invested there, underscoring the port’s pull for international services capital.

Practical steps

  1. Screen your service against the Hainan cross-border services-trade negative list first — it is shorter than the national version, so a service restricted elsewhere may be permissible in Hainan.
  2. Layer the foreign-investment access negative list — cross-border delivery (mode 1) and commercial presence (mode 3) are governed by different instruments; confirm both.
  3. Use the “15th Five-Year” plan sectors — telecoms, medical wellness, finance, culture-tourism, transport — as a pipeline of where pilot approvals are flowing.
  4. Consider the entity and tax structure — pair market access with the 15% CIT (encouraged industries) and the EF account for cross-border settlements.
  5. Engage pilots early — Hainan runs comprehensive opening pilots where “entry” often still needs a “licence to operate” (准入到准营); build the operating licence and staffing plan in parallel.
  6. Monitor the 2026 optimisation cycle — the plan explicitly commits to refining both negative lists during the 15th Five-Year period; engage in consultation where possible.

Related reading

  • Hainan FTP sealing mechanism and foreign-investor implications (see article 150).
  • Hainan FTP 15% corporate income tax and encouraged-industry catalogue (see article 153).

Sources

海南自由贸易港跨境服务贸易负面清单与外资服务业机会

概述

服务业占据中国吸收外资的主体，但服务业开放触及金融、电信、数据、文化等敏感领域，其监管深度远超边境。海南的独特贡献在于跨境服务贸易负面清单——2021年7月在此全国首发试点，并由2026年3月1日起施行的新修订《对外贸易法》上升为法律。对于境外服务提供者，海南提供全国最短的此类清单，并成为其他区域仍受限行业的鲜活试验场。

市场背景

中国服务贸易开放呈现清晰的梯度。第一梯队是海南自贸港，拥有最短负面清单与最高开放水平；全国与自贸试验区分别适用各自的跨境服务贸易负面清单；另有20个省市开展服务业扩大开放综合试点。海南因此将最宽松的服务贸易清单、最短的外资准入负面清单与”双15%”税制组合在一起，为服务业进入者提供了罕见的政策包。

2026年核心进展

负面清单管理入法。 2026年3月1日起施行的新修订《对外贸易法》规定，国家对境外服务提供者以跨境交付、境外消费、自然人移动模式开展的跨境服务贸易，实行负面清单管理制度。这把”非禁即入”原则提升至法律地位，赋予外资服务提供者稳定、明确的法律预期。

海南”十五五”服务业规划。 2026年7月20日发布的《海南省”十五五”服务业发展规划》提出：研究优化跨境服务贸易负面清单与外商投资准入负面清单；建设国家服务贸易创新发展示范区；对标CPTPP、DEPA等国际高标准经贸规则。细分领域包括：电信（健全数据交易与安全体系）、医疗康养（放宽机构合作限制与罕见病药品进口限制）、金融（深化QFLP试点、绿色金融、离岸贸易）、商贸文旅（优化跨境电商与国际化消费设施）、交通（打通跨境货运绿色通道、探索多式联运）。

增值电信。 北京、上海、海南、深圳试点取消IDC等增值电信业务外资股比限制。在海南，邓白氏数据科技（海南）、一诺（海南）离岸数据投资管理、海南传宝阁网络科技3家外资企业获批增值电信业务经营试点。全国层面，截至2025年底已有90多家外资企业获批增值电信试点，150余家合资及独资医疗机构运营。

外商独资医院。 9个省市允许设立外商独资医院。海南于2025年获批全国首家外商独资医院——博鳌富隆心血管医院。模式正在扩展：天津鹏瑞利（新加坡背景）2025年2月开诊中国首家外商独资三级综合医院，广州鹏瑞利康复医院预计2026年底投入运营。

教育与航空。 瑞士洛桑酒店管理学院（EHL）2025年9月在海南开办海南洛桑旅游大学。航空方面，哈萨克斯坦斯卡特航空开通三亚—布拉格航线，为全国首条第七航权航线，体现了海南的运输自由化。

开放指标。 86国享受海南免签入境，176个国家和地区在琼投资，凸显自贸港对国际服务业资本的吸引力。

实务步骤

  1. 先对照海南跨境服务贸易负面清单筛查你的服务——它短于全国版，他处受限的服务在海南或许可行。
  2. 叠加外资准入负面清单——跨境交付（模式一）与商业存在（模式三）由不同工具规制，须两者都确认。
  3. 善用”十五五”规划 sector——电信、医疗康养、金融、文旅、交通是试点审批流向的领域。
  4. 考虑实体与税制——将市场准入与15%企业所得税（鼓励类）、EF账户跨境结算组合运用。
  5. 尽早对接试点——海南开展综合开放试点，”准入”往往仍需”准营”；并行规划经营许可证与人员配置。
  6. 关注2026优化周期——规划明确承诺在”十五五”期间完善两张负面清单，可行时参与意见征询。

延伸阅读

  • 海南自贸港封关运作机制与对外资含义（参见150篇）。
  • 海南自贸港企业所得税15%优惠与鼓励类产业目录（参见153篇）。

来源

Hainan FTP Closure / 海南自贸港封关

Hainan FTP zero-tariff lists: application of raw-material, self-use equipment and transport/vessel schedules

  • Hainan FTP zero-tariff policy uses a “one negative, three positive” list design: a negative list for self-use production equipment and positive lists for raw materials, operating transport/vessels, and resident consumer goods.
    海南自贸港零关税政策采取”一负三正”清单设计：自用生产设备适用负面清单，原辅料、营运用交通工具及游艇、岛内居民消费品适用正面清单。
  • The zero-tariff item ratio rose from 21% to 74%, covering about 6,637 tariff lines after island-wide sealing.
    封关后零关税商品比例由21%升至74%，覆盖约6637个税目。
  • Self-use production equipment is zero-tariff except items on the negative list; in the first half of 2026, equipment duty exemptions exceeded RMB 12.6 billion, with a single enterprise saving up to RMB 40 million.
    自用生产设备除负面清单商品外均零关税；2026年上半年设备免税规模超126亿元，单家最高免税额达4000万元。
  • Raw-material zero tariff applies only to Hainan-registered enterprises for in-island production or “two-ends-out” processing, and goods may not be transferred or taken off-island without approval and tax top-up.
    原辅料零关税仅限海南注册企业用于岛内生产或”两头在外”加工，未经审批补缴不得转让或出岛。
  • Operating transport and yachts must be registered under the Hainan flag / operating base; vehicles serving the mainland are capped at 120 days’ cumulative mainland stay per year, except point-to-point shuttle services.
    营运用交通工具及游艇须以海南为船籍港/运营基地；往来内地车辆每自然年度内地停留累计不超120天，”点对点”即往即返车辆除外。
  • Beneficiary entities must keep stock and accounting ledgers and may not on-transfer zero-tariff goods to non-beneficiaries or individuals; second-line movement to the mainland triggers top-up unless the 30% processing-value-added exemption applies.
    享惠主体须建立进销存台账，不得将零关税货物流转给非享惠主体或个人；经二线进入内地须补缴，除非适用30%加工增值豁免。

Hainan FTP zero-tariff lists: application of raw-material, self-use equipment and transport/vessel schedules | 海南自贸港零关税清单（原辅料、自用设备、交通工具）适用

Overview

The zero-tariff regime is the headline instrument of the Hainan Free Trade Port (FTP). After island-wide customs operation began on 18 December 2025, the zero-tariff item ratio rose from 21% to 74%, covering about 6,637 tariff lines — above the RCEP starting level. For foreign-invested manufacturers, traders and duty-sensitive consumer businesses, correctly applying the three zero-tariff positive lists (raw materials, operating transport/vessels, resident consumer goods) and the single negative list (self-use production equipment) is the difference between a viable Hainan cost base and an unexpected mainland tariff bill.

Market context

Zero-tariff coverage follows a “one negative, three positive” (一负三正) structure defined in the Master Plan:

  • Self-use production equipment — *negative list* management.
  • Raw materials for production — *positive list* management.
  • Operating transport and yachts — *positive list* management.
  • Resident consumer imported goods — *positive list* management.

Goods not on the equipment negative list, and goods on the three positive lists, enter Hainan tariff-free on import. The relief covers customs duty, import VAT and consumption tax unless specifically excluded.

Key 2026 developments

Self-use production equipment (negative list). Enterprises registered in Hainan with independent legal personality that import self-use production or R&D equipment enjoy exemption from customs duty, import VAT and consumption tax, except for items on the negative list (nationally prohibited imports and goods explicitly denied exemption by law/regulation). In the first half of 2026 alone, equipment duty exemptions exceeded RMB 12.6 billion, with a single enterprise’s maximum saving reaching RMB 40 million. Compliance note: advance filing is required and the equipment may not be transferred, leased out or taken off-island for five years without approval and tax settlement.

Raw materials (positive list). The first batch, issued by the Ministry of Finance, GACC and the State Taxation Administration in November 2020, covered 169 eight-digit tariff lines (coconuts, coal, petrochemicals, optical-fibre preforms, and aircraft/ship repair parts), managed as a positive list. The list has since been expanded several times; a 2025 supplementary list added hundreds of items spanning chemicals, plastics, rubbers, specialty papers, metals, machinery parts and laboratory glassware. Eligibility is limited to Hainan-registered enterprises using the materials for in-island production, or for “two-ends-out” (两头在外) processing or services-trade consumption. Raw materials are for the enterprise’s own production use only, under customs supervision, and may not be transferred within the island or taken off-island except upon approval and payment of applicable duties.

Operating transport and yachts (positive list). Shipping, aviation and tourism enterprises qualified as beneficiaries that import vessels, aircraft and yachts for operating transport and tourism enjoy tariff, import VAT and consumption tax exemptions. Such craft must be registered under the Hainan flag / operating base and operated per transport, civil-aviation and maritime rules. Vehicles may serve passenger/cargo transport to and from the mainland, provided at least one end of the trip originates or terminates in Hainan; mainland stay is capped at 120 cumulative days per calendar year (calculated by natural days, regardless of trip count), with an exemption for point-to-point, immediate-return services. In the centenary period, the “China Yangpu Port” register reached 86 vessels (4.688 million tonnes), keeping Hainan second nationally in international-voyage tonnage.

Maintenance parts. Parts imported for maintaining aircraft, vessels, yachts and production equipment may be exempt from top-up duty if they meet specified conditions (e.g. repairing aircraft/vessels that entered from abroad and will re-export; repairing Hainan-based carriers’ aircraft; repairing Hainan-flagged ships; repairing zero-tariff yachts and equipment). A maintenance materials ledger is required and diversion to other use is prohibited.

Resident consumer goods (positive list). From 11 February 2026, island residents may purchase designated imported consumer goods zero-tariff through opened resident-goods duty-free stores (first five stores). The catalogue covers about 202 consumer items with an annual per-capita quota of RMB 10,000, for personal use only; reselling or proxy purchasing is prohibited.

Practical steps

  1. Map your HS codes to the relevant zero-tariff list before importing; confirm whether your good is on the equipment negative list or one of the three positive lists.
  2. Confirm beneficiary status — only Hainan-registered independent legal entities with real operation qualify; file in advance.
  3. Segregate equipment from materials — equipment carries a five-year no-transfer restriction; raw materials must stay within your production and may not be on-transferred or taken off-island without approval.
  4. For transport/yachts, complete flag/operating-base registration and annual use verification; model the 120-day mainland-stay cap for vehicles.
  5. Maintain ledgers — stock, accounting and (for maintenance) materials ledgers; keep contracts and logistics documents to evidence in-island circulation among beneficiaries.
  6. Plan the second-line movement — zero-tariff goods and their processed products circulate duty-free among beneficiaries, but transfer to non-beneficiaries, individuals, or crossing the second line into the mainland triggers top-up unless the ≥30% processing-value-added exemption applies.

Related reading

  • Hainan FTP sealing mechanism and foreign-investor implications (see article 150).
  • Hainan FTP 15% corporate income tax and encouraged-industry catalogue (see article 153).

Sources

海南自贸港零关税清单（原辅料、自用设备、交通工具）适用

概述

零关税制度是海南自由贸易港最具标志性的政策工具。2025年12月18日全岛封关运作后，零关税商品比例由21%升至74%，覆盖约6637个税目，高于RCEP起步水平。对于外资制造、贸易及对关税敏感的消费类企业而言，正确适用三张零关税正面清单（原辅料、营运用交通工具及游艇、岛内居民消费品）与一张负面清单（自用生产设备），直接决定了海南成本基地是否可行，以及是否会意外产生内地关税账单。

市场背景

零关税覆盖遵循《总体方案》确定的“一负三正”结构：

  • 自用生产设备——适用*负面清单*管理。
  • 生产原辅料——适用*正面清单*管理。
  • 营运用交通工具及游艇——适用*正面清单*管理。
  • 岛内居民消费品——适用*正面清单*管理。

未列入设备负面清单的商品，以及列入三张正面清单的商品，进口进入海南免征关税。除特别排除外，减免范围涵盖关税、进口环节增值税与消费税。

2026年核心进展

自用生产设备（负面清单）。 在海南注册且具有独立法人资格的企业，进口自用生产或研发设备，除负面清单商品（国家禁止进口及法律法规明确不予免税的商品）外，免征关税、进口环节增值税与消费税。仅2026年上半年，设备免税规模即超126亿元，单家最高免税额达4000万元。合规要点：须提前备案，且设备5年内不得转租、转让或出岛，否则须审批并补缴税款。

原辅料（正面清单）。 首批清单由财政部、海关总署、税务总局于2020年11月发布，涵盖169个8位税目（椰子、煤炭、石化品、光导纤维预制棒、飞机船舶维修零部件等），实行正面清单管理。清单此后多次扩容；2025年增补清单新增数百项，覆盖化工、塑料、橡胶、特种纸、金属、机械零部件及实验室玻璃器皿等。适用主体限于海南注册企业，用于岛内生产自用，或以”两头在外”模式加工贸易、服务贸易所消耗。原辅料仅限企业自身生产使用，接受海关监管，不得在岛内转让或出岛，确需转让或出岛的须审批并补缴税款。

营运用交通工具及游艇（正面清单）。 取得享惠资格的航运、航空、旅游企业，进口用于交通运输、旅游业的船舶、航空器及游艇，免征关税、进口环节增值税与消费税。此类交通工具须以海南为船籍港/运营基地，并按交通运输、民航、海事主管部门规定营运。车辆可从事往来内地客货运输，但始发地及目的地至少一端须在海南自贸港内；在内地停留时间每自然年度累计不超过120天（按自然日计算，不计次数），”点对点””即往即返”车辆不受该天数限制。封关百日，”中国洋浦港”登记在册船舶86艘（468.82万吨），国际航行船舶总吨位稳居全国第二。

维修零部件。 用于维修航空器、船舶、游艇及生产设备的零部件，满足特定条件（如维修从境外进境并将复运出境的航空器/船舶、以海南为主基地的航企所运营航空器、海南籍船舶、零关税进口游艇及设备等）的，可免于补缴进口税收；须建立维修物料台账，禁止私自挪用。

岛内居民消费品（正面清单）。 自2026年2月11日起，岛内居民可通过开设的日用消费品免税店（首批5家）零关税购买指定进口消费品。目录约涵盖202项消费品，每人每年1万元额度，限自用，禁止代购倒卖。

实务步骤

  1. 对照HS编码匹配相应零关税清单，确认商品属于设备负面清单还是三张正面清单之一。
  2. 确认享惠主体资格——仅海南注册、实质性运营的 independent legal entity 可享，须提前备案。
  3. 区分设备与原辅料——设备附5年不得转让限制；原辅料须留于自身生产，未经审批不得转让或出岛。
  4. 交通工具及游艇须完成船籍港/运营基地登记与年度使用核查；对往来内地车辆测算120天停留上限。
  5. 建立台账——进销存台账、会计核算台账及（维修）物料台账；留存合同与物流单据以证明岛内享惠主体间流通。
  6. 规划二线出岛——零关税货物及其加工制成品在享惠主体间流通免补税，但流转至非享惠主体、个人或经二线进入内地须补缴，除非适用≥30%加工增值免关税。

延伸阅读

  • 海南自贸港封关运作机制与对外资含义（参见150篇）。
  • 海南自贸港企业所得税15%优惠与鼓励类产业目录（参见153篇）。

来源

Hainan FTP Closure / 海南自贸港封关

Hainan FTP customs sealing: the “open first line, control second line” framework and what it means for foreign investors

  • Hainan FTP launched island-wide customs operation on 18 December 2025, implementing the “open the first line, control the second line, free within the island” (一线放开、二线管住、岛内自由) model.
    海南自贸港于2025年12月18日启动全岛封关运作，实施”一线放开、二线管住、岛内自由”的监管模式。
  • The “first line” is liberalised (Hainan–abroad), while the “second line” (Hainan–mainland) becomes the effective tariff and tax frontier, protecting the mainland customs union.
    “一线”（海南与境外）放开，而”二线”（海南与内地）成为实质上的关税与税收前沿，以保护内地关税同盟。
  • The “zero-tariff” item ratio rose from 21% to 74%, covering 6,637 tariff lines, above the RCEP starting level.
    “零关税”商品比例由21%升至74%，覆盖6637个税目，高于RCEP起步水平。
  • At the 100-day mark, 7,503 new foreign-trade enterprises were registered (up 65.7%) and 737 new foreign-invested enterprises were added (up 33.5%).
    封关百日，新增备案外贸企业7503家（同比增长65.7%），新增外资企业737户（同比增长33.5%）。
  • A negative import-tax list plus the 30% processing value-added duty exemption underpin the port’s tax system; goods under 30% value-added enter the mainland tariff-free.
    进口征税商品负面清单叠加30%加工增值免关税政策构成自贸港税制支柱；加工增值超30%的货物进入内地免征进口关税。
  • Foreign investors should model the “second-line” cost: tariff savings are realised on the island, and onward movement to the mainland remains subject to standard frontier treatment unless an exemption path applies.
    外国投资者应测算”二线”成本：关税红利在岛内实现，货物进入内地仍按标准边境待遇执行，除非适用豁免路径。

Hainan FTP customs sealing: the “open first line, control second line” framework and what it means for foreign investors | 海南自贸港封关运作核心政策与对外资含义

Overview

On 18 December 2025, the Hainan Free Trade Port (FTP) launched island-wide customs operation (全岛封关运作). This is the single most significant milestone in China’s plan to build a “customs territory within a territory” free-trade port, and the pivot from policy design to full implementation. For foreign investors, sealing is not symbolic — it reconfigures how goods, capital, people and services move between Hainan, the Chinese mainland and the rest of the world.

The operating philosophy is captured in three phrases: 一线放开 (open the first line), 二线管住 (control the second line), and 岛内自由 (free within the island). Together they define a separate customs area that runs a low-tariff, low-tax regime internally while keeping a controlled frontier with the mainland. The legal backbone is the *Hainan Free Trade Port Law* (《海南自由贸易港法》), supplemented by the *Master Plan for the Construction of the Hainan Free Trade Port* (《海南自由贸易港建设总体方案》) and a dense set of ministry-level rules issued through 2025 and 2026.

Market context

Hainan’s value proposition to foreign capital rests on four pillars that the sealing makes concrete:

  1. Trade liberalisation — a widened zero-tariff catalogue and efficient “first-line” clearance.
  2. Low taxation — the “dual 15%” personal and corporate income tax rates, extended to the end of 2027.
  3. Investment freedom — the shortest foreign-investment negative list in China and the nation’s first cross-border services trade negative list.
  4. Convenient flow of factors — the Multi-Functional Free Trade Account (EF account), visa-free entry for 86 countries, and seventh-freedom air traffic rights.

This combination positions Hainan as a strategic node for foreign businesses that want a low-friction base to reach both the 1.4-billion-strong Chinese market and the near-700-million Southeast Asian market.

Key 2026 developments

The “open first line, control second line” mechanism. Under the model, the boundary between Hainan and foreign countries/regions (the first line) is liberalised: goods entering from abroad generally face minimal customs intervention, subject to the zero-tariff positive list. The boundary between Hainan and the mainland (the second line) becomes the effective duty and tax frontier. Goods moving from Hainan into the mainland are subject to mainland tariffs and import links unless an exemption applies (most importantly, the processing value-added route). Within the island, “岛内自由” means zero-tariff goods can flow freely among qualifying beneficiary entities without supplementary duty.

Zero-tariff expansion. The headline change is the sharp widening of the zero-tariff catalogue: the item ratio rose from 21% to 74%, now covering 6,637 tariff lines, above the RCEP starting level. Tariff relief is governed by two complementary mechanisms — an import-tax negative list (anything not listed enters Hainan tariff-free) and a processing-value-added duty exemption (goods processed in Hainan with over 30% local value-added enter the mainland tariff-free).

100-day scorecard (to 25 March 2026). Official data published at the sealing centenary press conference show the incentives translating into real flows:

  • 7,503 new foreign-trade enterprises registered, up 65.7% year on year; 11,773 entities qualified as zero-tariff beneficiaries.
  • Multi-Functional Free Trade (EF) accounts processed RMB 137.6 billion in business, with cross-first-line fund transfers exceeding RMB 115.2 billion — 4× the prior-year level.
  • Total import-export exceeded RMB 80 billion, up 32.9%; 186 zero-tariff transactions worth RMB 1.696 billion, up 146%, with duties waived of RMB 271 million (up 93.6%) and average clearance time cut by 26%.
  • 861,000 inbound-outbound travellers (up 36.3%), of whom 217,000 entered visa-free (up 54.2%); 6,077 inbound-outbound flights (up 30%) and 1,393 vessels (up 15.2%).
  • 737 new foreign-invested enterprises (up 33.5%). Siemens Energy established its first gas-turbine assembly base and service centre in Hainan; the nation’s first wholly foreign-owned hospital, Boao Fulong Cardiovascular Hospital, was licensed.

Half-year scorecard (to 31 May 2026). Customs data show zero-tariff imports reached RMB 2.645 billion, up 120%; corresponding duties waived totalled RMB 440 million, up 74.1%. Newly registered foreign-invested enterprises rose 37.6%. To date, 176 countries and regions have invested in Hainan and 86 countries enjoy visa-free entry.

Resident daily-consumer-goods zero-tariff. Beyond B2B, the port extended benefits to island residents: from 11 February 2026, resident daily consumer goods may be imported zero-tariff, with the first five resident-goods duty-free stores opened. This rounds out the FTP from an enterprise-facing incentive into a live consumer proposition.

Practical steps for foreign investors

  1. Classify your goods against the zero-tariff positive list and the import-tax negative list before committing to a Hainan supply chain.
  2. Model the second-line cost — tariff savings on the island do not automatically extend to mainland sales; budget for mainland tariffs unless an exemption path applies.
  3. Evaluate the processing-value-added route (≥30% local value-added) for mainland-bound output; note new scenarios such as self-produced-goods value inclusion and cumulative processing value-added are now live.
  4. Use the EF account for cross-first-line fund flow and consider Hainan as a treasury node; 990 EF accounts had been opened with business exceeding RMB 450 billion by the centenary.
  5. Plan talent and entity structure early — the 15% CIT and individual income tax caps require substantive operation in Hainan; the shortest negative list and first-in-China cross-border services negative list lower market-access friction for services.
  6. Engage Hainan investment-promotion channels early; FIE formation is accelerating and competition for sites and incentives is rising.

Related reading

  • Hainan FTP zero-tariff lists: raw materials, self-use equipment, and operating transport (see companion article 151).
  • Hainan FTP cross-border services trade negative list and foreign services opportunities (see companion article 152).
  • Hainan FTP 15% corporate income tax and encouraged-industry catalogue (see companion article 153).

Sources

海南自贸港封关运作核心政策与对外资含义

概述

2025年12月18日，海南自由贸易港正式开启全岛封关运作。这是中国按计划建成”境内关外”自由贸易港进程中最为关键的里程碑，也是自贸港从制度设计转向全面实施运行的支点。对境外投资者而言，封关并非象征性事件——它实质性地重新定义了货物、资本、人员与服务在海南、中国内地及境外之间的流动方式。

其运行哲学可概括为三句话：一线放开、二线管住、岛内自由。三者共同界定了一个独立的海关监管区域：在岛内运行低关税、低税率制度，同时与内地之间保留受控的前沿。其法律支柱是《海南自由贸易港法》，并辅以《海南自由贸易港建设总体方案》以及2025至2026年密集出台的一系列部委级配套规则。

市场背景

海南对外资的价值主张建立在四大支柱之上，封关使之具体化：

  1. 贸易自由化——扩容的零关税清单与高效的”一线”通关。
  2. 低税率——”双15%”个人与企业所得税，已延续至2027年底。
  3. 投资自由——中国最短的外资准入负面清单，以及全国首张跨境服务贸易负面清单。
  4. 要素便利流动——多功能自由贸易账户（EF账户）、86国免签入境，以及第七航权。

这套组合将海南定位为外国企业同时触达14亿人口中国大市场与近7亿人口东南亚市场的战略节点。

2026年核心进展

“一线放开、二线管住”机制。 在该模式下，海南与境外国家（地区）之间的边界（一线）放开：境外货物进入海南一般仅受零关税正面清单约束，海关干预最小化。海南与内地之间的边界（二线）成为实质上的关税与税收前沿。货物由海南进入内地，凡不属豁免范围的，须照章征收关税及进口环节税；只有在岛内加工且增值超30%等情形下方可免税。岛内”自由”则意味着零关税货物可在合规享惠主体之间自由流转而无需补税。

零关税扩容。 最引人注目的变化是零关税清单大幅扩容：商品比例由21%升至74%，覆盖6637个税目，高于RCEP起步水平。关税减免由两项互补机制支撑——进口征税商品负面清单（未列入清单者进入海南免征关税）与加工增值免关税政策（在海南加工且本地增值超30%的货物进入内地免征关税）。

百日成绩单（截至2026年3月25日）。 封关百日记者招待会发布的官方数据显示激励正转化为真实流量：

  • 新增备案外贸企业7503家，同比增长65.7%；累计11773家经营主体获批零关税享惠主体资格。
  • 多功能自由贸易（EF）账户业务量达1376亿元，其中跨一线资金划转超1152亿元，为上年同期的4倍。
  • 外贸进出口超800亿元，同比增长32.9%；零关税业务186票、货值16.96亿元、增长146%，减免税款2.71亿元（增长93.6%），平均通关时间压缩26%。
  • 进出境旅客86.1万人次（增长36.3%），其中免签入境21.7万人次（增长54.2%）；进出境航班6077架次（增长30%）、船舶1393艘次（增长15.2%）。
  • 新增外资企业737户（增长33.5%）。世界500强西门子能源在海南建立首个燃机总装基地及服务中心；全国首家外商独资医院博鳌富隆心血管医院获批执业。

半年成绩单（截至2026年5月31日）。 海关数据显示，零关税进口额达26.45亿元，同比增长120%；相应免征关税4.40亿元，同比增长74.1%。新设外资企业数量增长37.6%。迄今已有176个国家和地区在琼投资，86个国家享受免签入境政策。

岛内居民日用消费品零关税。 除B2B外，自贸港将红利延伸至岛内居民：自2026年2月11日起，允许岛内居民日用消费品零关税进口，首批5家日用消费品免税店开业。这使自贸港从面向企业的激励，扩展为切切实实的消费命题。

外国投资者实务步骤

  1. 在落子海南供应链前，对照零关税正面清单与进口征税负面清单对商品进行归类。
  2. 测算”二线”成本——岛内关税节省并不自动延伸至内销；除非适用豁免路径，否则应为内地关税留出预算。
  3. 评估面向内地出品的加工增值路径（本地增值≥30%）；注意”海南自产货物价值计入增值部分””加工增值累计”等新增业务场景均已落地。
  4. 运用EF账户实现跨一线资金流动，并将海南视为资金归集节点；封关百日已开立EF账户990个，业务量超4500亿元。
  5. 尽早规划人才与实体架构——15%企业所得税与个人税负封顶均要求在海南实质性运营；全国最短负面清单与首张跨境服务贸易负面清单降低了服务业准入摩擦。
  6. 尽早对接海南招商引资渠道；外资企业设立正在加速，对地块与政策的竞争趋于激烈。

延伸阅读

  • 海南自贸港零关税清单：原辅料、自用设备与营运用交通工具（参见151篇）。
  • 海南自贸港跨境服务贸易负面清单与外资服务业机会（参见152篇）。
  • 海南自贸港企业所得税15%优惠与鼓励类产业目录（参见153篇）。

来源

Automotive & EV / 汽车新能源

Automotive & EV market entry

  • All equity caps on passenger-car manufacturing were lifted on 1 January 2022, fully opening the vehicle and parts chain to foreign investment.
    2022年1月1日全面取消乘用车制造外资股比上限，整车与零部件全链条对外资开放。
  • The opening covers manufacturing equity, but vehicle data, mapping, and some ICT/services may still face ownership or licensing limits under the negative list.
    股比放开适用于制造股权，但车辆数据、地图测绘及部分电信/ICT要素在负面清单下仍可能受股比或许可限制。
  • The direct NEV purchase subsidy fully exited at end-2022; today the levers are the purchase-tax exemption/reduction and city-level plate/traffic privileges that change yearly.
    新能源汽车直接购置补贴已于2022年底全面退出；如今杠杆是购置税免征/减免与逐年变化的城市级牌照/通行优待。
  • China’s CCC and MIIT vehicle type-approval against GB standards are mandatory — a UN/ECE or US type-approval does not substitute.
    中国CCC强制认证与工信部依GB标准的车辆型式准入为强制要求，UN/ECE或美国型式批准不能替代。
  • Battery packs need MIIT catalogue type approval and a traceable recycling channel; a non-compliant pack can stall the entire vehicle’s approval.
    电池包须通过工信部目录型式准入并具备可追溯回收渠道；不合规电池可拖垮整车型式准入。
  • The dual-credit regime (average fuel-consumption and NEV credits) binds both foreign and domestic OEMs and must be folded into the market-entry plan.
    双积分（平均燃料消耗量与新能源汽车积分）政策约束外资与本土整车企业，须纳入市场准入计划。

Automotive & EV market entry | 汽车与新能源汽车入华

Overview

China is the world’s largest car market and the global leader in new-energy vehicles (NEVs — battery electric, plug-in hybrid, and fuel-cell vehicles). For foreign carmakers the single most important structural change of the last decade was the removal of the joint-venture (JV) foreign-ownership cap: a five-year transition that ended on 1 January 2022 lifted all equity limits on passenger-car manufacturing.

This article reviews the JV-rule history, NEV incentives and purchase-treatment rules, and the local-sourcing and battery considerations a foreign entrant should plan for. It is informational; confirm current subsidy and policy detail with qualified PRC advisers.

The JV-rule history and its removal

China’s automotive opening was staged over years. The 2018 negative-list revision began a transition: foreign caps were removed on special-purpose and new-energy vehicle manufacturing in 2018, on commercial vehicles in 2020, and finally on passenger vehicles and the “at most two JVs per vehicle category” rule on 1 January 2022. Since then, the entire vehicle and parts chain is open to foreign investment without equity caps. The NDRC and MIIT co-led the opening; the negative list is jointly issued by the NDRC and MOFCOM.

Two clarifications prevent misreading the opening. First, the lift applies to vehicle and parts manufacturing equity, not to every adjacent activity: the negative list and sector rules still govern related services such as automotive data, mapping, and certain telecom/ICT elements, and a foreign entrant in those areas may still face ownership or licensing limits. Second, “no JV required” is not “no local footprint advised.” Even a wholly foreign-owned plant must satisfy local content indirectly through the supply chain to be price-competitive, and provincial investment-promotion terms, land, and talent still favour entities with a real in-China operation. The strategic question is therefore not “must I take a partner?” but “where does a local presence reduce my cost and regulatory friction?”

NEV incentives and purchase treatment

China’s NEV sector grew behind a stack of demand and supply incentives: purchase subsidies (the “NEV subsidy”), purchase-tax exemptions, and licence-plate and traffic privileges in restrictied cities. The direct purchase subsidy was wound down and fully exited at the end of 2022, but the vehicle purchase tax exemption/reduction for NEVs has been repeatedly extended by the Ministry of Finance, the SAT, and the MIIT, and many cities retain plate and access preferences for NEVs. Because these levers shift year to year, treat any specific rate as time-bound and verify before relying on it.

A supplementary point: the licence-plate and traffic privileges in licence-restricted cities (Beijing, Shanghai, Guangzhou, Shenzhen, and others) carry real value, but the rules differ sharply — some cities allocate separate NEV quotas, others tighten plug-in hybrids, and fuel-cell vehicles remain in demonstration phase. A foreign entrant sizing NEV competitiveness should model city-level policy, not just the national purchase-tax treatment. The dual-credit regime (average fuel-consumption and NEV credits) also imposes compliance pressure on vehicle makers, indirectly shaping JV and product-mix decisions for both foreign and domestic OEMs.

Local sourcing, supply chain, and battery rules

With the ownership cap gone, a foreign OEM is no longer required to form a JV or to source a fixed local share. In practice, though, China’s EV supply chain — batteries, cells, power electronics, and materials — is the densest in the world, so most entrants localise sourcing for cost and lead-time reasons. Battery makers face a separate regime: the MIIT “roadmap”/catalogue system (the recommended EV battery catalogue) and battery-recycling traceability rules mean a battery pack needs type approval and a traceable recycling channel. Foreign battery firms may manufacture in China but must meet the same technical and recycling obligations.

Battery compliance is the part most often underestimated. Beyond type approval, China operates a battery traceability regime: every power battery receives a unique identification code and is tracked through a national platform from production to retirement, and producers (including foreign battery makers) must register and meet recycling-responsibility obligations under the “producer extends responsibility” framework. The MIIT recommended catalogue (推荐目录/公告) historically influenced which batteries were eligible for subsidies and procurement, so although the purchase subsidy is gone, inclusion in the relevant catalogues still affects bankability and OEM acceptance. Importers of complete vehicles with batteries should confirm the pack’s approval status and coding before shipment, because a non-compliant battery can block the whole vehicle’s type approval.

Market-access paths for a foreign entrant

A foreign carmaker can (1) import vehicles as general trade (subject to import tariffs, the carbon-emissions and fuel-consumption rules, and the China-unique type-approval / CCC certification); (2) manufacture locally via a WFOE or JV; or (3) focus on NEVs where the regulatory and incentive tilt is strongest. Component and battery suppliers typically set up manufacturing or R&D entities and pursue CCC and MIIT catalogue inclusion. Each path has distinct certification, tax, and distribution implications.

Note too that importing complete vehicles via general trade means, beyond tariffs, satisfying China’s fuel-consumption and carbon (CAFC/NEV credit) compliance and clearing the CCC gate; imported NEVs must still enter the MIIT “Road Motor Vehicle Manufacturers and Products” announcement and the NEV recommended catalogue to be sold and licensed in China. A local WFOE plant avoids the complete-vehicle import tariff but requires NDRC/MIIT investment and capacity filing/approval and a production line meeting GMP-style quality systems. The path choice should be judged at project launch against tariffs, certification lead time, and credit compliance together.

Common pitfalls

  • Assuming the JV cap removal opens every auto-adjacent business. Manufacturing equity is free, but data, mapping, and some ICT/services tied to vehicles can still carry ownership or licensing limits under the negative list.
  • Believing the NEV purchase subsidy still exists. The direct purchase subsidy fully exited at end-2022; today the lever is the purchase-tax exemption/reduction and city privileges, which change yearly.
  • Treating overseas homologation as Chinese certification. A UN/ECE or US type-approval does not substitute for China’s CCC and MIIT vehicle-type approval against GB standards; a separate certification is mandatory.
  • Overlooking battery type approval and traceability. A battery pack needs MIIT catalogue type approval and a traceable recycling channel; a non-compliant pack can stall the entire vehicle’s approval.
  • Assuming wholly foreign ownership removes the need for a local footprint. Without local sourcing and a real in-China operation, cost and lead-time disadvantages usually outweigh the equity freedom.
  • Treating the dual-credit regime as somebody else’s problem. The average-fuel-consumption and NEV-credit rules bind vehicle makers; a foreign entrant, importing or building locally, must fold credit compliance and product mix into its plan.

What to do next

  • Confirm whether you will import, build locally, or focus on NEVs — the choice drives certification and tax exposure.
  • plan for CCC (China Compulsory Certification) and the MIIT vehicle-type approval / EV catalogue before any sale.
  • Assume the NEV purchase subsidy is gone; size the business case on purchase-tax treatment and city privileges, verified annually.
  • For batteries, budget type approval plus a compliant recycling/traceability channel under MIIT rules.
  • Localise the supply chain pragmatically — not because a JV is mandated, but for cost and lead-time.
  • Engage MIIT, NDRC, and customs advisers early on tariff, CCC, and catalogue timing.

Sources

  • NDRC — negative-list revision removing the passenger-car ownership cap (effective 1 Jan 2022): https://en.ndrc.gov.cn/news/mediarusources/202112/t20211228_1310393.html
  • NDRC — Q&A on the manufacturing opening and the five-year auto transition: https://www.ndrc.gov.cn/xwdt/xwfb/201804/t20180417_954245.html
  • Ministry of Industry and Information Technology (MIIT) — official portal: https://www.miit.gov.cn
  • Certification and Accreditation Administration of China (CNCA) — China Compulsory Certification (CCC): https://www.cnca.gov.cn/ (official portal)
  • State Council — official portal (NEV and auto industry policy): https://www.gov.cn
  • Ministry of Commerce (MOFCOM) — policy release portal: https://wms.mofcom.gov.cn/zcfb/index.html

Related reading

  • see also: Renewable energy & green investment incentives (49-renewable-energy-green-investment)
  • see also: Import-export licensing & customs clearance (50-import-export-customs-clearance)
  • see also: E-commerce market entry for foreign brands (43-ecommerce-market-entry)

汽车与新能源汽车入华

概述

中国是全球最大的汽车市场，也是新能源汽车（NEV，含纯电动、插电式混动与燃料电池）的全球领跑者。对外国车企而言，过去十年最重要的结构性变化是合资股比限制的取消：自 2018 年起分五年过渡，至 2022 年 1 月 1 日全面取消乘用车制造的外资股比上限。

本文回顾合资规则的演变历史、新能源汽车的激励与购置税待遇，以及外资进入者应规划的本地采购与电池考量。本文仅为信息参考，具体补贴与政策细节请以合格中国顾问确认。

合资规则演变及其取消

中国汽车业的开放是分阶段推进的。2018 年负面清单修订启动过渡：2018 年取消专用车与新能源汽车外资股比限制，2020 年取消商用车限制，最终于 2022 年 1 月 1 日取消乘用车股比及”同一类整车产品合资企业不超过两家”的限制。自此，整车与零部件全链条对外资开放，不再设股比上限。开放由发改委与工信部共同牵头，负面清单由发改委与商务部联合发布。

两点澄清可避免误读开放。其一，股比放开适用于整车与零部件制造股权，而非所有相邻活动：负面清单与行业规则仍监管汽车数据、地图测绘及部分电信/ICT 要素，外资在这些领域仍可能面临股比或许可限制。其二，”无需合资”不等于”无需本地布局”。即便全资工厂，为保持价格竞争力仍须通过供应链间接满足本地配套，且地方招商引资条件、土地与人才仍向真正在华运营的实体倾斜。因此战略问题不是”我是否必须找伙伴？”，而是”本地布局在何处能降低我的成本与监管摩擦？”

新能源汽车激励与购置待遇

中国新能源汽车产业在一系列需求与供给激励下成长：购置补贴（”新能源车补”）、购置税免征，以及限牌城市的牌照与通行优待。直接购置补贴已逐步退坡，并于 2022 年底全面退出；但新能源汽车车辆购置税免征/减免由财政部、税务总局与工信部多次延续，多座城市仍保留对 NEV 的牌照与通行优待。由于这些杠杆逐年变化，任何具体税率均应视为时效性数字，引用前须核实。

补充一点：新能源车的通行与牌照优待在限牌城市（如北京、上海、广州、深圳）具有实质价值，但其规则差异极大——有的城市对 NEV 单独配置指标，有的对插电混动逐步收紧，燃料电池车则处于示范推广阶段。外资在测算 NEV 竞争力时，应把城市级政策纳入模型，而非仅看全国性购置税。另有双积分（乘用车企业平均燃料消耗量与新能源汽车积分）政策，对整车企业形成新能源产销的合规约束，间接影响外资与本土 OEM 的合作与产品组合决策。

本地采购、供应链与电池规则

股比上限取消后，外资 OEM 不再被强制组建合资企业或采购固定比例的本地部件。但实践中，中国的新能源供应链——电池、电芯、功率电子与材料——是全球最密集的，因此多数进入者为成本与交期而本地化采购。电池企业另有一套制度：工信部的”推荐目录/公告”体系，以及电池回收溯源规则，意味着电池包须通过型式准入并具备可追溯的回收渠道。外资电池企业可在中国制造，但须满足同等技术与回收义务。

电池合规是最常被低估的一环。除型式准入外，中国实行电池溯源制度：每块动力电池须具唯一识别编码，并通过国家平台从生产追踪至退役；生产者（含外资电池企业）须登记并依”生产者责任延伸”框架履行回收义务。工信部推荐目录虽在补贴退出后影响减弱，但目录列入仍关系到产品的可融资性与 OEM 接受度。进口含电池整车者应在发运前确认电池包的准入状态与编码，因为不合规电池可拖垮整车型式准入。此外，关键矿产与材料的可追溯要求也在趋严。

外资进入者的市场准入路径

外国车企可（1）以一般贸易进口车辆（须缴纳进口关税，满足油耗与碳排放规则，以及中国特有的型式准入/CCC 强制认证）；（2）通过 WFOE 或合资本地制造；（3）聚焦政策与激励倾斜最明显的新能源汽车。零部件与电池供应商通常设立制造或研发实体，并争取 CCC 与工信部公告目录列入。每条路径的认证、税务与分销含义各不相同。

还需提示：以一般贸易进口整车，除关税外还须满足中国的燃料消耗量与碳排放（CAFC/NEV 积分）合规，以及 CCC 强制认证这一准入闸门；进口新能源车同样须进入工信部《道路机动车辆生产企业及产品公告》与新能源推荐目录方可在华销售上牌。本地制造的 WFOE 路径虽免去整车进口关税，但须完成发改与工信的投资与产能备案/核准，并建设满足 GMP 式质量体系的产线。路径选择应在立项期即结合关税、认证周期与积分合规综合判断。

常见误读

  • 以为取消合资限制即放开所有汽车相关业务。 制造股权已自由，但车辆相关的数据、地图测绘及部分 ICT/服务，在负面清单下仍可能受股比或许可限制。
  • 以为新能源车购置补贴仍在。 直接购置补贴已于 2022 年底全面退出；如今杠杆是购置税免征/减免与城市优待，且逐年变化。
  • 把境外认证当作中国认证。 UN/ECE 或美国型式批准不能替代中国 CCC 与工信部车辆型式准入（依 GB 标准）；须另行认证。
  • 忽视电池型式准入与溯源。 电池包须通过工信部目录型式准入并具备可追溯回收渠道；不合规电池可拖垮整车准入。
  • 以为全资即可不要本地布局。 缺乏本地采购与真实在华运营，成本与交期劣势通常盖过股权自由的好处。
  • 把双积分当作与己无关。 双积分政策约束整车企业的新能源产销，外资以进口或本地制造整车，均须纳入积分合规与产品结构考量。

下一步建议

  • 先确认是进口、本地建厂，还是聚焦 NEV——该选择决定认证与税务敞口。
  • 在任何销售前规划 CCC（中国强制性产品认证）与工信部车辆型式准入/新能源目录。
  • 假定新能源车购补贴已取消；以购置税待遇与城市优待为基础做商业测算，并逐年核实。
  • 电池须预算型式准入，以及工信部规则下的合规回收/溯源渠道。
  • 务实本地化供应链——不是因为强制合资，而是出于成本与交期。
  • 就关税、CCC 与目录时点，尽早对接工信部、发改委与海关顾问。

来源

  • 国家发改委——取消乘用车股比限制的负面清单修订（2022 年 1 月 1 日生效）：https://en.ndrc.gov.cn/news/mediarusources/202112/t20211228_1310393.html
  • 国家发改委——制造业开放与五年汽车过渡问答：https://www.ndrc.gov.cn/xwdt/xwfb/201804/t20180417_954245.html
  • 工业和信息化部（MIIT）——官方门户：https://www.miit.gov.cn
  • 国家认证认可监督管理委员会（CNCA）——中国强制性产品认证（CCC）：https://www.cnca.gov.cn/（官方门户）
  • 国务院——官方门户（新能源汽车与汽车产业政策）：https://www.gov.cn
  • 商务部（MOFCOM）——政策发布门户：https://wms.mofcom.gov.cn/zcfb/index.html

相关阅读

  • 参见：可再生能源与绿色投资激励（49-renewable-energy-green-investment）
  • 参见：进出口许可与海关清关（50-import-export-customs-clearance）
  • 参见：外国品牌的电商入华（43-ecommerce-market-entry）
Automotive & EV / 汽车新能源

Vehicle Catalogues and Emission Rules: What August 2026 Brings for Automakers and Suppliers in China

  • On 12 August 2026, the MIIT published Announcement No. 21 of 2026, releasing Batch 409 of the catalogue of road motor-vehicle manufacturers and products together with the NEV catalogues for vehicle/vessel tax relief and purchase-tax exemption.
    2026 年 8 月 12 日，工信部发布 2026 年第 21 号公告，公布《道路机动车辆生产企业及产品》（第 409 批）以及车船税减免、车辆购置税减免的新能源汽车车型目录。
  • Batch 409 includes 478 NEV product models across 217 manufacturers and 210 brands, with battery-electric models dominating at 415 units.
    第 409 批共 217 家企业、210 个品牌、478 个新能源产品型号列入，其中纯电动产品 415 个。
  • From 1 August 2026, the Emission Full-Chain Supervision and Administration Implementing Rules took effect, requiring third-generation connected OBD on new fuel vehicles and an 8-year/160,000-km quality guarantee for emission-critical components.
    2026 年 8 月 1 日起《机动车排放全链条监督管理实施细则》施行，要求燃油新车标配第三代远程 OBD，排放核心部件质保 8 年或 16 万公里。
  • The rules follow a “new cars, new standards; old cars, old standards” principle, so existing fuel vehicles are not retrofitted or forced into scrappage.
    新规坚持”新车新标准、老车老标准”，存量燃油车不追溯改造、不强制淘汰。
  • For foreign-invested automakers and parts suppliers, the August 2026 combination of catalogue approvals, purchase-tax relief lists and stricter emissions governance defines the compliance and market-access picture for the second half of the year.
    对外资车企与零部件供应商，2026 年 8 月的目录许可、购置税减免名单与更严排放监管共同界定了下半年的合规与市场准入图景。

Vehicle Catalogues and Emission Rules: What August 2026 Brings for Automakers and Suppliers in China | 车辆公告目录与排放新规：2026 年 8 月对在华车企与供应商意味着什么

Why this matters now

Two August 2026 developments together define the near-term regulatory picture for China’s automotive sector. On 12 August 2026, the Ministry of Industry and Information Technology published Announcement No. 21 of 2026, releasing Batch 409 of the Road Motor-Vehicle Manufacturers and Products catalogue, along with the 88th catalogue of energy-saving and new-energy vehicle models enjoying vehicle/vessel tax relief and the 33rd catalogue of new-energy vehicle models exempt from vehicle purchase tax. Separately, the Emission Full-Chain Supervision and Administration Implementing Rules (《机动车排放全链条监督管理实施细则》), jointly issued by the Ministry of Ecology and Environment, the MIIT and the SAMR, took effect nationwide on 1 August 2026. For foreign-invested original-equipment manufacturers (OEMs) and parts suppliers, these two instruments determine which products can be sold, which models qualify for tax relief, and what engineering and warranty obligations attach to new fuel vehicles.

Batch 409 and the tax-relief catalogues

The MIIT catalogue announcement performs a dual licensing function: it approves road-vehicle manufacturers and products, and it confirms which models qualify for vehicle/vessel tax relief and NEV purchase-tax exemption. Batch 409 was coordinated with the State Taxation Administration. According to industry analysis of the batch, 478 NEV product models from 217 enterprises and 210 brands passed technical review, including 415 battery-electric products, 56 plug-in hybrids, 6 fuel-cell products and 1 methanol product; commercial and special-purpose vehicles dominate, reflecting the industrial mix. For a foreign brand or a joint-venture OEM, inclusion of a model in the catalogue is a precondition for sale, and inclusion in the purchase-tax exemption catalogue is a direct factor in retail pricing. The catalogue system is therefore both a market-access gate and a pricing lever.

The emission full-chain rules

The emission rules, effective 1 August 2026, adopt a “new cars, new standards; old cars, old standards” principle. Vehicles already registered before 1 August 2026 — regardless of China-4, China-5 or China-6 emission standard — keep their existing inspection cycles, local transfer rights and driving rules; there is no mandatory retrofitting, scrappage or blanket travel restriction. The new requirements apply to fuel vehicles produced after 1 August 2026 and to cross-provincial transfers of used fuel vehicles from that date. The key obligations for new fuel vehicles are: mandatory third-generation connected OBD systems that upload emissions, engine and fuel-evaporation data in real time to the national supervision platform; an extended quality guarantee of 8 years or 160,000 km for emission-critical components such as three-way catalytic converters, particulate filters (GPF) and oxygen sensors; and stricter factory emission-consistency supervision, with whole-route testing of each production batch. Used-vehicle transfers across provinces now face emission traceability checks, including maintenance records, recent passing emission reports and the absence of long-unresolved OBD fault codes.

What this means for foreign-invested companies

For foreign-invested OEMs, the practical agenda has several parts. First, product planning: every new model must clear the MIIT catalogue, and the NEV tax-relief lists must be monitored because they change every batch and directly affect price competitiveness in the world’s largest EV market. Second, engineering: new fuel vehicles produced from August 2026 must embed connected OBD and meet the 8-year/160,000-km component warranty, which shifts warranty-cost modelling and supplier contracts for exhaust systems. Third, commercial-vehicle and special-purpose vehicle operators with Chinese joint ventures must track catalogue batches closely, since most batch content is commercial and special-purpose products. Fourth, used-vehicle and fleet businesses face new traceability duties on cross-provincial transfers, affecting remarketing and fleet rotation. Fifth, joint-venture governance: with the catalogue and emissions regimes both administered at the central level but implemented through local authorities, joint ventures should keep compliance ownership clear and data pipelines (catalogue submissions, OBD telematics, recall reporting) properly governed.

Practical steps

  1. Track catalogue batches. Assign an owner to monitor each MIIT batch and the associated tax-relief catalogues for your models, and reconcile with the State Taxation Administration lists.
  2. Plan engineering changes for post-August 2026 vehicles. Embed connected OBD, update exhaust-component warranty terms and supply agreements, and provision for batch whole-route emission testing.
  3. Review used-vehicle and fleet processes. Where you operate used-vehicle or fleet business, update cross-provincial transfer procedures to meet maintenance-record, emission-report and OBD-fault-code requirements.
  4. Align pricing with tax relief. Confirm each model’s purchase-tax and vehicle/vessel tax treatment before setting retail pricing and incentives.
  5. Keep emissions compliance documentation. Records of catalogue filings, OBD data governance and recall reporting protect the group against disputes and inspections.
  6. Coordinate with the broader NEV policy environment. Combine catalogue status with the purchase-tax continuation framework and the 2026–2027 technical requirements to maintain full market access.

Compliance notes

The catalogue is a precondition, not a guarantee: models must be on the current batch to be sold, and removal or non-inclusion suspends sales. The emission rules are obligations on the vehicle and its manufacturer, not just the consumer, and the data uploaded by connected OBD is live evidence for enforcement. Companies should not assume that “old cars, old standards” eliminates all duties for legacy fleets: cross-provincial transfer traceability now reaches pre-August vehicles. Finally, catalogue and tax-relief rules change by batch, and the emission implementation details may be refined locally; verify the current lists and local implementation before committing to a model year or a used-vehicle campaign.

车辆公告目录与排放新规：2026 年 8 月对在华车企与供应商意味着什么

为什么当下重要

2026 年 8 月的两项进展共同界定中国汽车行业的近期监管图景。8 月 12 日，工信部发布 2026 年第 21 号公告，公布《道路机动车辆生产企业及产品》（第 409 批）以及享受车船税减免的节能、使用新能源汽车车型目录（第八十八批）和减免车辆购置税的新能源汽车车型目录（第三十三批）。另一项是生态环境部、工信部、市场监管总局联合制定的《机动车排放全链条监督管理实施细则》于 2026 年 8 月 1 日在全国施行。对外资整车厂与零部件供应商，这两项工具决定哪些产品可以销售、哪些车型享受税收减免，以及新燃油车承担何种工程与质保义务。

第 409 批与税收减免目录

工信部公告承担双重许可功能：既批准道路机动车生产企业及产品，又确认哪些车型享受车船税减免与新能源购置税免征。第 409 批经商税务总局同意。据行业对该批的分析，共有 217 家企业、210 个品牌、478 个新能源产品型号通过技术审查，其中纯电动 415 个、插电式混合动力 56 个、燃料电池 6 个、甲醇产品 1 个；商用车与专用车占多数，反映产业结构。对外国品牌或合资整车厂，车型进入目录是销售前提，进入购置税免征目录则直接关系零售定价。目录体系因此既是市场准入闸门，也是定价杠杆。

排放全链条细则

2026 年 8 月 1 日施行的排放细则坚持”新车新标准、老车老标准”。2026 年 8 月 1 日前已注册登记的车辆，无论国四、国五还是国六，原有年检周期、本地过户权限与通行规则不变，不追溯改造、不强制淘汰、不设一刀切限行。新要求针对 2026 年 8 月 1 日后出厂的新燃油车及该日起跨省流通的二手燃油车。新燃油车的关键义务包括：强制标配第三代远程 OBD，实时向国家监管平台上传排放、发动机工况与燃油蒸发数据；三元催化器、颗粒捕捉器（GPF）、氧传感器等排放核心部件质保 8 年或 16 万公里；出厂排放一致性监管升级，每批次全路况实测。跨省二手燃油车过户面临排放溯源核查，包括维保记录、近期合格排放报告以及无长期未修复 OBD 故障码。

对外资企业的意义

对外资整车厂，实务议程有若干部分。其一，产品规划：每个新车型必须通过工信部目录，且须跟踪新能源税收减免名单——每批变化，直接影响全球最大电动车市场的价格竞争力。其二，工程：2026 年 8 月起生产的燃油新车须嵌入联网 OBD 并满足 8 年/16 万公里部件质保，这改变排气系统的质保成本建模与供应商合同。其三，合资商用车与专用车运营者须紧密跟踪目录批次，因为批次内容以商用车与专用车为主。其四，二手车与车队业务面临跨省过户新溯源义务，影响再营销与车队周转。其五，合资治理：目录与排放制度均由中央层面管理、地方实施，合资企业应明确合规归属，妥善治理目录申报、OBD 车联网数据与召回报告等数据管线。

操作步骤

  1. 跟踪目录批次。 指定专人监控每批工信部公告及相应的税收减免目录，并与税务总局名单核对。
  2. 规划 2026 年 8 月后车辆的工程变更。 嵌入联网 OBD、更新排气部件质保条款与供应协议，并为每批次全路况排放测试预留预算。
  3. 审查二手车与车队流程。 若经营二手车或车队业务，更新跨省过户程序以满足维保记录、排放报告与 OBD 故障码要求。
  4. 按税收减免对齐定价。 定价与促销前确认各车型购置税与车船税待遇。
  5. 留存排放合规文档。 目录申报、OBD 数据治理与召回报告记录保护集团免于争议与检查。
  6. 与更广的 NEV 政策环境协同。 将目录状态与购置税延续框架及 2026–2027 技术要求结合，保持完整市场准入。

合规提示

目录是前提而非保证：车型必须在当期批次中方可销售，移出或未列入将暂停销售。排放规则是对车辆及其制造商的义务，而非仅对消费者；联网 OBD 上传的数据是执法的实时证据。企业不应假设”老车老标准”消除了存量车队的全部义务：跨省过户溯源现在覆盖 8 月前的车辆。最后，目录与税收减免规则按批次变化，排放实施细节可能在地方细化；确定车型年度或二手车营销活动前，应核实现行清单与地方实施情况。

Sources

Automotive & EV / 汽车新能源

Automotive and NEV Market Access for Foreign Investors: The Post-Restriction Landscape (2026)

  • All manufacturing foreign-investment access restrictions are now abolished; the 2024 negative list cleared the last manufacturing items, including passenger-vehicle equity caps.
    制造业外资准入限制已全部取消；2024 年负面清单清除了最后制造业条目，包括乘用车股比限制。
  • The 2025 Catalogue of Encouraged Foreign Investment (in force 1 Feb 2026) lists new-energy and smart-vehicle supply-chain items as encouraged.
    2025 年版《鼓励外商投资产业目录》（2026 年 2 月 1 日施行）将新能源与智能网联汽车供应链条目列为鼓励类。
  • The 2026 stabilise-and-optimise-FDI action plan reaffirms solving the “big door open, small door closed” problem — i.e., access plus operating permission.
    2026 年稳外资行动方案重申解决「大门开、小门不开」，即准入加准营。
  • Foreign auto and NEV investors can now fully own WFOEs, JVs are no longer equity-capped, and encouraged items enjoy preferential treatment.
    外国汽车与新能源投资者可全资设 WFOE，合资不再受股比限制，鼓励类条目享优惠。
  • Practical focus shifts from “can I enter?” to “can I operate?” — licences, standards, data and localisation now dominate the agenda.
    实务焦点从「能否进入」转向「能否运营」——牌照、标准、数据与本地化成为议程主线。
  • Watch the negative list’s service-sector items (29 national / 27 FTZ) and the encouraged catalogue’s annual updates for the next opening wave.
    关注负面清单服务业条目（全国 29 / 自贸区 27）与鼓励目录的年度更新，捕捉下一波开放。

Automotive and NEV Market Access for Foreign Investors: The Post-Restriction Landscape (2026) | 汽车与新能源汽车外资准入：限制清零后的格局（2026）

China’s manufacturing sector is now fully open to foreign investment. The *Special Administrative Measures for Foreign Investment Access (Negative List) (2024)* removed the final manufacturing restrictions, including the passenger-vehicle foreign-equity cap and the limit of two same-segment JVs per foreign maker. Combined with the 2021 removal of satellite-TV equipment restrictions, the FTZ negative list achieved “manufacturing items cleared to zero.” For automotive and new-energy-vehicle (NEV) investors, this means full freedom to choose structure: a wholly foreign-owned enterprise, a majority-owned JV, or a 50/50 JV — the cap is gone.

The encouraging side is equally explicit. The *Catalogue of Encouraged Industries for Foreign Investment (2025 Edition)*, promulgated 15 December 2025 and effective 1 February 2026, carries a deep set of automotive and NEV supply-chain items — from power batteries and key materials to smart-vehicle components, hydrogen preparation and CCUS. Encouraged items, consistent with access policy, enjoy preferential treatment (e.g., tax incentives) where they are not excluded by other industrial catalogues. This steers foreign capital toward the high-value, green and smart segments rather than mere assembly.

The 2026 *Action Plan for Stabilising and Optimising Foreign Investment* frames the next problem precisely: with manufacturing access “zeroed,” the bottleneck is “access after admission” — making sure a cleared investment can actually operate. Officials describe the “big door open, small door closed” issue and commit to solving licensing, standards and local operating frictions. For auto/NIV investors this is the real work: vehicle-type approval, battery and recycling rules, data-security for connected vehicles, and local supply-chain integration.

Structurally, the path is: (1) confirm the specific product sits in the encouraged catalogue (for incentives) and is outside any residual restriction; (2) choose WFOE vs JV on commercial grounds, not because of a cap; (3) map the operating licences — production, product certification, battery/NEV-specific approvals; (4) build a data-compliance plan for connected and intelligent vehicles; and (5) use the “investment China” service window and any applicable FTZ pilot to compress licensing. The era of negotiation over equity caps is over; the era of operating-permission mastery has begun.

汽车与新能源汽车外资准入：限制清零后的格局（2026）

中国制造业已对外资全面开放。《外商投资准入特别管理措施（负面清单）（2024 年版）》取消了最后制造业限制，包括乘用车外资股比限制与同一外商两家同类整车合资限制。叠加 2021 年取消卫星电视设备限制，自贸区负面清单实现「制造业条目清零」。对汽车与新能源汽车（NEV）投资者，这意味着可自由选择结构：外商独资、控股合资或 50/50 合资——上限已无。

鼓励侧同样明确。2025 年版《鼓励外商投资产业目录》（2025 年 12 月 15 日公布，2026 年 2 月 1 日施行）包含大量汽车与 NEV 供应链条目——从动力电池、关键材料到智能网联零部件、制氢与 CCUS。鼓励类条目在符合准入政策前提下享优惠（如税收激励），引导外资流向高价值、绿色与智能环节，而非单纯组装。

2026 年《利用外资固稳促优行动方案》精准框定下一问题：制造业准入「清零」后，瓶颈在「准入之后准营」——确保获批投资真能运营。官方直指「大门开、小门不开」，承诺破解牌照、标准与本地运营摩擦。对汽车/NIV 投资者，真正功课是：车辆型式准入、电池与回收规则、智能网联汽车数据安全、本地供应链整合。

结构上，路径是：（1）确认具体产品落入鼓励目录（享优惠）且不在任何残留限制内；（2）基于商业而非上限选择 WFOE 或合资；（3）梳理运营牌照——生产、产品认证、电池/NV 专项审批；（4）为智能网联汽车建数据合规方案；（5）用「投资中国」服务窗口与适用自贸区试点压缩拿照周期。谈判股比上限的时代结束，掌握准营的时代开始。

From “Can I Enter?” to “Can I Operate?”

With the equity cap gone, the real constraints are operational. A foreign NEV maker should focus on vehicle-type approval, battery production and recycling approvals, and the data-security rules for connected and intelligent vehicles — these, not ownership, now shape time-to-market. Build a local compliance and data-governance function early; for smart vehicles, cross-border data and mapping rules are as strategic as the factory permit.

Use the encouraged catalogue for economics. If your product sits in the 2025 encouraged list (power batteries, key materials, smart components, hydrogen, CCUS), confirm eligibility for preferential treatment and pair it with any applicable FTZ pilot. The action plan’s “access after admission” commitment means licensing and standards should become more predictable — but only if you engage the “investment China” service window and pre-align with regulators rather than wait for a surprise at operating stage.

Plan the structure on commercial grounds. WFOE versus JV is now a strategy choice, not a legal ceiling. A JV may still help with local ecosystem, distribution and policy access; a WFOE maximises control and IP protection. Either way, the 2026 agenda is operating-permission mastery: whoever clears licences, standards and data fastest will capture the China NEV and smart-vehicle opportunity — the cap era is definitively over.

从「能否进入」到「能否运营」

股比上限取消后，真正约束在运营。外资新能源车企应聚焦车辆型式准入、电池生产与回收审批、智能网联汽车数据安全规则——这些而非所有权，如今决定上市速度。早建本地合规与数据治理职能；对智能车，跨境数据与地图规则与工厂许可同样战略。

用鼓励目录换经济账。若产品落入 2025 鼓励目录（动力电池、关键材料、智能零部件、制氢、CCUS），确认优惠资格并与适用自贸区试点配对。方案「准入之后准营」承诺意味着牌照与标准更可预期——但前提是善用「投资中国」服务窗口、预先与监管对齐，而非运营阶段才遇 surprises。

基于商业选结构。WFOE 还是合资，如今是战略选择而非法律天花板。合资仍有助于本地生态、渠道与政策触达；WFOE 最大化控制与 IP 保护。无论如何，2026 议程是准营 mastery：谁能最快清牌照、标准与数据，谁就拿下中国新能源与智能车机会——上限时代已彻底结束。

Practitioner Quick Reference

  • Manufacturing open: the 2024 negative list cleared the last manufacturing items, including passenger-vehicle caps.
  • Encouraged: the 2025 catalogue (effective 1 Feb 2026) lists NEV/smart-vehicle supply-chain items.
  • Structure free: WFOE, majority JV or 50/50 JV all permitted; cap abolished.
  • Bottleneck: “access after admission” — licences, standards, data now dominate.
  • Data duty: connected/intelligent vehicles face cross-border data and mapping rules.
  • Economics: confirmed encouraged items may enjoy preferential treatment.
  • Action: use the “investment China” window; pre-align with regulators before operating stage.

实务速查

  • 制造业放开： 2024 负面清单清除最后制造业条目，含乘用车股比限制。
  • 鼓励： 2025 目录（2026 年 2 月 1 日施行）列新能源/智能车供应链条目。
  • 结构自由： 外商独资、控股合资或 50/50 合资均允许；上限取消。
  • 瓶颈： 「准入之后准营」——牌照、标准、数据成为主线。
  • 数据义务： 智能网联汽车面临跨境数据与地图规则。
  • 经济账： 确认鼓励类条目或可享优惠。
  • 行动： 用「投资中国」窗口；运营前预先与监管对齐。

Bottom Line

With the equity cap abolished, the NEV and smart-vehicle race in China is won on operating permission — licences, standards and data — not on ownership. Use the encouraged catalogue for economics, choose WFOE or JV on commercial grounds, and engage the “investment China” service window early to pre-align with regulators. The cap era is over; the capability era has begun, and speed-to-licence is the new competitive edge.

底线

股比上限取消后，中国新能源与智能车的竞赛赢在准营——牌照、标准、数据——而非所有权。用鼓励目录换经济账，基于商业选 WFOE 或合资，并早接「投资中国」服务窗与监管预先对齐。上限时代结束，能力时代开始，拿照速度成为新的竞争优势。

Sources