China caps the individual income tax burden for qualifying foreign and Greater Bay Area, Hainan and Hengqin talents at 15% through a refund or exemption of the tax above that ceiling, not by lowering the statutory rates. 中国通过退还或免征超过 15% 上限的税额（而非降低法定税率），为符合条件的外籍及粤港澳大湾区、海南、横琴人才封顶实际个税负担于 … China’s Talent IIT Preferential Zones in 2026: Hainan, Greater Bay Area and Hengqin for Foreign and HK/Macao/Taiwan StaffRead more
Hainan FTP
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. … Hainan Free Trade Port After Closure: Customs, Zero-Tariff and the Foreign-Investment Edge (2026)Read more
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 FTP 15% corporate income tax and the encouraged-industry catalogueRead more
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 … Hainan FTP cross-border services-trade negative list and foreign services opportunitiesRead more
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 … Hainan FTP zero-tariff lists: application of raw-material, self-use equipment and transport/vessel schedulesRead more
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 … Hainan FTP customs sealing: the “open first line, control second line” framework and what it means for foreign investorsRead more
China’s 240-Hour Visa-Free Transit: Ports, Provinces and Business-Travel Practice (2026)
China’s 240-hour visa-free transit lets eligible nationals of 55 countries transit to a third destination via 65 ports across 24 provincial-level regions, staying up to 10 days without a visa.中国240小时过境免签允许55国合资格人员经24个省区市的65个口岸前往第三国（地区），免签停留最长10天。 In its first year the policy drove 40.6 million inbound … China’s 240-Hour Visa-Free Transit: Ports, Provinces and Business-Travel Practice (2026)Read more
Visa Facilitation for Business Visitors to China in 2026: Transit, Unilateral and Port-Visa Options Compared
China now offers business visitors three layered, non-exclusive entry conveniences — 240-hour transit visa-free, unilateral visa-free for 50 countries, and port visa / APEC Business Travel Card — and choosing the right one depends on itinerary, nationality and purpose. 中国目前为商务访客提供三层叠加、互不排斥的入境便利——240小时过境免签、对50国的单方面免签，以及口岸签证与APEC商务旅行卡；正确选择取决于行程、国籍与目的。 … Visa Facilitation for Business Visitors to China in 2026: Transit, Unilateral and Port-Visa Options ComparedRead more
China’s Regional Visa-Free Entry Schemes in 2026: Hainan, Cruise Ports, ASEAN Tour Groups and the HK/Macao Route
Regional visa-free entry is a policy family of its own, separate from unilateral exemption and 240-hour transit, with four distinct doors. 区域性入境免签自成一个政策族，独立于单方面免签与240小时过境免签，共有四条通道。 Nationals of 59 countries may enter Hainan visa-free for up to 30 days, the only regional door open … China’s Regional Visa-Free Entry Schemes in 2026: Hainan, Cruise Ports, ASEAN Tour Groups and the HK/Macao RouteRead more
Individual Income Tax Incentives for Foreign Talent in China: The Greater Bay Area, Hengqin and Hainan (2026 Continuity)
The Guangdong–Hong Kong–Macao Greater Bay Area (GBA) subsidies the individual income tax (IIT) gap for overseas high-end and urgently-needed talent, capped at RMB 5 million per taxpayer per year, through 31 December 2027.粤港澳大湾区对境外高端及紧缺人才的个税差额给予财政补贴，每位纳税人每年上限500万元，执行至2027年12月31日。 Hengqin waives the portion of IIT above … Individual Income Tax Incentives for Foreign Talent in China: The Greater Bay Area, Hengqin and Hainan (2026 Continuity)Read more