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 FTP 15% corporate income tax and the encouraged-industry catalogueRead more

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 … Hainan FTP cross-border services-trade negative list and foreign services opportunitiesRead more

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

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