7月23日上午，国新办举行新闻发布会，介绍海南自由贸易港建设有关情况。海南省委书记冯飞表示，封关政策方面，已准备就绪，进口征税商品目录、禁限清单、加工增值内销免关税等政策和配套文件都制定好了。
本文根据发布会内容对海南自贸港封关运作的政策要点进行梳理，为市场主体把握政策红利、参与自贸港建设提供参考。
On the morning of July 23, the State Council Information Office held a press conference to introduce the construction of Hainan Free Trade Port. Feng Fei, Secretary of the CPC Hainan Provincial Committee, stated that all policy preparations related to island-wide independent customs operation have been completed, and policies and supporting documents such as the catalog of imported taxable commodities, the list of prohibited and restricted items, and the policy of exemption from tariffs for domestic sales of processed and value-added products have been formulated.
This article sorts out the key points of the island-wide independent customs operation policies of Hainan Free Trade Port, based on the content of the press conference, providing references for market entities to grasp policy dividends and participate in the construction of the Free Trade Port.
Tax Policy in Commodities Circulation
Policy: Notice on Tax Policies for Commodities Entering and Exiting the "First Line", "Second Line" and Circulating in the Island of Hainan Free Trade Port
现场解读：封关后，在海南自由贸易港登记注册的独立法人企业，还有自由贸易港内符合条件的事业单位及民办非企业单位，经“一线”进口征税商品目录外的货物，可免征进口税收。“零关税”货物及其加工制成品，在岛内享惠主体之间可在免进口税收条件下进行流通。对属于海南自由贸易港鼓励类产业的企业生产的货物，在加工增值达到或者超过30%时，经“二线”进入内地，免征进口关税。与封关运作前的政策相比，有三个方面的明显变化：
一是“零关税”商品覆盖面显著提高。全岛封关运作以后，进口“零关税”商品将实行负面清单管理，由进口征税商品目录取代此前的“零关税”商品正面清单。“零关税”商品范围将由目前的1900个税目扩大至约6600个税目，约占全部商品税目的74%，比封关前提高了近53个百分点。
二是享惠主体范围明显扩大。目前，进口“零关税”政策仅允许在海南自由贸易港登记注册的独立法人企业、事业单位作为享惠主体，全岛封关运作之后，享惠主体将基本覆盖全岛有实际进口需求的各类企事业单位还有民办非企业单位等。
三是政策的限制条件进一步放宽。封关运作以后，进口“零关税”商品及其加工制成品不再局限于企业自用，可以在享惠主体间自由流通，免于补缴进口税收，这对于延伸岛内的产业链条，增强产业竞争力，形成产业集群效应，具有积极意义。
Interpretation: As the special customs operation of Hainan Free Trade Port launches, enterprises with independent legal person status registered in Hainan Free Trade Port, as well as qualified public institutions and private non-enterprise institutions in Hainan Free Trade Port, can be exempted from tariffs on goods outside the catalog of taxable goods imported through the "first line". "Zero tariff" goods and their processed products can circulate among eligible entities on the island under the condition of exemption from import taxes. For goods produced by enterprises in encouraged industries in Hainan Free Trade Port, when the processing value-added reaches or exceeds 30%, they can be exempted from import tariffs when entering the mainland through the "second line". Compared with the previous policies, there are three obvious changes:
- First, the range of duty-free items has significantly increased. As the independent customs operation begins, the duty-free items will be managed by a negative list, and the catalog of imported taxable commodities will replace the previous positive list of duty-free items. The scope of duty-free items will expand from the current 1,900 tax items to about 6,600 tax items, accounting for about 74% of all commodity tax items, an increase of nearly 53 percentage points compared with that before the island-wide independent customs operation.
- Second, the range of eligible entities has been significantly expanded. At present, the duty-free policy only allows independent legal person enterprises and public institutions registered in Hainan Free Trade Port as eligible entities. Once the independent customs operation begins, the eligible entities will basically cover all kinds of enterprises, public institutions and private non-enterprise units with actual import needs on the whole island.
- Third, the restrictive conditions of the policy have been further relaxed. After island-wide independent customs operation, the duty-free items and their processed products are no longer limited to self-use by enterprises, but can circulate freely among eligible entities without paying import taxes. This is of positive significance for extending the industrial chain on the island, enhancing industrial competitiveness and forming industrial cluster effects.
List of Prohibited and Restricted Import and Export Goods and Articles
Policy: List of Prohibited and Restricted Import and Export Goods and Articles in Hainan Free Trade Port
现场解读：清单首次全面系统地列明了国家现行实施禁止、限制管理措施的进出口货物、物品范围，经营主体能够清晰便捷地了解管理边界。清单取消了60个商品编码的旧机电产品的进口许可证，覆盖80%纳入进口许可证管理的旧机电产品，基本能够满足海南企业生产自用需要；在现行自贸试验区、综合保税区相关政策基础上，允许38个商品编码的产品在海南自贸港开展保税维修，实现保税维修领域全国最高开放水平。
Interpretation: The list for the first time comprehensively and systematically lists the scope of import and export goods and articles subject to national current prohibited and restricted management measures, enabling business entities to clearly and conveniently understand the management boundaries. The list cancels import licenses for 60 commodity codes of used mechanical and electrical products, covering 80% of used mechanical and electrical products under import license management, which can basically meet the needs of Hainan enterprises for production and self-use; on the basis of the relevant policies of the current pilot free trade zones and comprehensive bonded zones, 38 commodity codes of products are allowed to carry out bonded maintenance in Hainan Free Trade Port, achieving the highest level of opening up in the field of bonded maintenance in China.
Implementation Rules for Cross-border Asset Management Pilot Business
Policy: Implementation Rules for Cross-border Asset Management Pilot Business in Hainan Free Trade Port
现场解读：封关后，将逐步建立与开放发展相适应的金融政策制度。健全完善多功能自由贸易账户体系，进一步丰富账户功能和应用场景。有序扩大金融业对内对外开放，积极开展跨境资产管理业务等试点探索。
Interpretation: As the special customs operation of Hainan Free Trade Port launches, a financial policy system compatible with open development will be gradually established. Improve and perfect the multi-functional free trade account system, and further enrich account functions and application scenarios. Orderly expand the opening of the financial industry to domestic and foreign markets, and actively carry out pilot explorations such as cross-border asset management business.
Duty-free policy for Domestic Sales of Processed and Value-added Products
Policy: Interim Measures for the Administration of Tax Collection on Duty-free policy for Domestic Sales of Processed and Value-added Products in Hainan Free Trade Port
现场解读：加工增值货物内销免关税政策是指对海南自由贸易港内鼓励类产业企业生产的含进口料件在海南自由贸易港加工增值达到或超过30%的货物，从海南自由贸易港进入内地免征进口关税，照章征收进口环节增值税和消费税。在深入总结前期试点经验基础上，海关总署会同相关部门和海南省，对封关后加工增值免关税政策作了进一步的优化完善，制定形成《中华人民共和国海关对海南自由贸易港加工增值免关税货物税收征管暂行办法》。
与现行试点政策相比，封关后，加工增值免关税政策主要在以下几个方面做了优化。一是放宽企业享惠门槛，取消对享惠企业鼓励类产业主营业务收入占企业收入总额60%以上的限制。二是扩大进口料件范围。在此前仅允许保税货物开展试点的基础上，将“零关税”进口货物纳入政策适用范围。三是优化加工增值计算公式，将海南自由贸易港自产货物的价值计入增值部分，企业就更容易达到30%的增值率。四是扩大加工增值累计的适用范围，对于保税货物经过上下游不同企业加工制造产生增值的，增值部分可以累计计算，鼓励企业拓展延伸产业链条。
Interpretation: The duty-free policy for Domestic Sales of Processed and Value-added Products refers to that goods produced by enterprises in encouraged industries in Hainan Free Trade Port, which contain imported materials and have a processing value-added of 30% or more in Hainan Free Trade Port, are exempted from import tariffs when entering the mainland from Hainan Free Trade Port, and import value-added tax and consumption tax are levied in accordance with regulations. On the basis of in-depth summary of previous pilot experience, the General Administration of Customs, together with relevant departments and Hainan Province, has further optimized and improved the policy on exemption from tariffs for processed and value-added products after island-wide independent customs operation, and formulated the Interim Measures for the Administration of Tax Collection on Duty-free policy for Domestic Sales of Processed and Value-added Products in Hainan Free Trade Port by the General Administration of Customs of the People's Republic of China.
Compared with the current pilot policy, as the special customs operation of Hainan Free Trade Port launches, the policy on exemption from tariffs for processed and value-added products has been optimized in the following aspects. First, relax the threshold for enterprises to enjoy benefits, and cancel the restriction that the main business income of encouraged industries of beneficiary enterprises accounts for more than 60% of the total income of enterprises. Second, expand the scope of imported materials. On the basis of previously allowing only bonded goods to carry out the pilot, "zero tariff" imported goods are included in the scope of application of the policy. Third, optimize the calculation formula for processing value-added, and include the value of goods produced in Hainan Free Trade Port into the value-added part, making it easier for enterprises to reach the 30% value-added rate. Fourth, expand the scope of application of cumulative processing value-added. For the value-added generated by bonded goods processed and manufactured by different upstream and downstream enterprises, the value-added part can be calculated cumulatively, encouraging enterprises to expand and extend the industrial chain.
Customs Supervision Measures
政策状态：已发布。
Policy: Measures for the Supervision of Hainan Free Trade Port by the General Administration of Customs of the People's Republic of China
现场解读：为更好落实进口商品“零关税”，放宽贸易管理等开放政策，规范海关对海南自由贸易港的监管，海关总署研究制定了《中华人民共和国海关对海南自由贸易港监管办法》和系列配套管理制度，明确了全岛封关后，海南自由贸易港与境外之间进出、货物由海南自由贸易港进入内地，以及海南自由贸易港内的海关监管要求，为实施安全高效精准监管提供了制度保障。总的原则是，“一线”放开什么，“二线”就管住什么，做到既精准管住，又高效便捷。具体有两个方面：
“一线”进口方面，进一步提高通关便利化水平。封关后，将在海南自由贸易港全域范围内实施径予放行。除依法需要检验检疫或者实行许可证件管理的货物外，海关将对进口“零关税”货物、保税货物等按规定实施径予放行。
“二线”出岛方面，突出智能高效监管。首先，在“二线口岸”设置海关监管通道和非海关监管通道。海关在海关监管通道对“零关税”货物、享受加工增值政策的货物、放宽贸易管理措施的货物，这三类货物实行管理，其他国内流通货物经非海关监管通道通行，由海南省按现行国内流通规定管理，最大程度便利海南与内地贸易往来。其次，对这三类货物海关创新实施“分批出岛、集中申报”通关模式，企业可先办理货物“二线”出岛手续，后续再集中办理报关申报手续，有效提高通关效率。此外，为进一步简化“二线”出岛申报手续，海关大幅压缩“二线”出岛申报项目，需企业申报的报关单项目，从105项压缩至42项。
Interpretation: In order to better implement the "duty-free" policy for imported goods, relax trade management and other opening-up policies, and standardize customs supervision over Hainan Free Trade Port, the General Administration of Customs has studied and formulated the Measures for the Supervision of Hainan Free Trade Port by the General Administration of Customs of the People's Republic of China and a series of supporting management systems, which clarify the customs supervision requirements for the entry and exit between Hainan Free Trade Port and foreign countries, the entry of goods from Hainan Free Trade Port into the mainland, and within Hainan Free Trade Port after island-wide independent customs operation, providing a institutional guarantee for the implementation of safe, efficient and precise supervision. The general principle is that "what is open at the 'first line' shall be managed at the 'second line'", so as to achieve the effect of both precise management and efficient convenience. There are two specific aspects:
In terms of "first line" import, further improve the level of customs clearance facilitation. As the special customs operation of Hainan Free Trade Port launches, direct release will be implemented throughout Hainan Free Trade Port. Except for goods that need inspection and quarantine according to law or are subject to license management, the customs will implement direct release for imported "zero tariff" goods and bonded goods in accordance with regulations.
In terms of export from the island through the "second line", intelligent and efficient supervision is highlighted. First, set up customs supervision channels and non-customs supervision channels at the "second line ports". The customs will manage three types of goods in the customs supervision channels: "zero tariff" goods, goods enjoying the processing value-added policy, and goods with relaxed trade management measures. Other goods in domestic circulation will pass through non-customs supervision channels, which will be managed by Hainan Province in accordance with current domestic circulation regulations, so as to maximize the convenience of trade between Hainan and the mainland. Second, the customs innovatively implements the customs clearance mode of "batch exit from the island and centralized declaration" for these three types of goods. Enterprises can first go through the formalities for goods to exit the island through the "second line" and then go through the customs declaration formalities in a centralized manner, which effectively improves customs clearance efficiency. In addition, to further simplify the declaration procedures for exit from the island through the "second line", the customs has significantly reduced the declaration items for exit from the island through the "second line". The number of declaration items in the customs declaration form that enterprises need to declare has been reduced from 105 to 42.
Other Formulating Policies
国新办发布会现场还释放出哪些正在酝酿的政策？我们也做了一些梳理。
◎岛内居民消费进境商品税收政策：全岛封关运作后，财政部将结合自由贸易港建设实际，和推进更高水平对外开放的需要，继续深化税制改革，确保政策力度持续提升，政策红利不断释放。积极研究岛内居民消费进境商品的相关税收政策，适时开展对岛内居民消费的进境商品实行正面清单管理。
◎新一批放宽市场准入特别措施：封关后，进一步放宽外商投资准入，出台新一批放宽市场准入特别措施，深入实施承诺即入制改革，加快建立以过程监管为重点的投资便利制度。
◎出入境管理政策：封关后，实施更加便利的出入境管理政策。进一步放宽人员自由进出限制。实施更加宽松的商务人员临时出入境政策、便利的工作签证政策，进一步完善居留制度。
◎航运制度：加快“中国洋浦港”船籍港建设，持续优化船舶检验管理政策，提升航运服务能级。进一步放宽空域管制和航权限制，积极推进开放第七航权。
◎数据出境管理负面清单：构建高效便捷安全的数据跨境流动机制，是当前很多经营主体的需求，也是推动数字贸易发展的需要。将推动有序扩大通信资源和业务开放，调整完善数据出境管理负面清单，加快推进国际通信业务出入口局和跨境海底光缆建设，积极培育发展数字经济。
What about other formulating policies were revealed at the SCIO press conference? We have also sorted them out.
- Tax policy for imported goods consumed by residents of Hainan Island: Once the independent customs operation begins, the Ministry of Finance will, in combination with the actual construction of the Free Trade Port and the need to promote a higher level of opening up to the outside world, continue to deepen the tax system reform to ensure that the policy strength continues to increase and policy dividends are continuously released. Actively study the relevant tax policies for imported goods consumed by residents on the island, and timely carry out positive list management for imported goods consumed by residents on the island.
- A new batch of special measures to relax market access: Once the independent customs operation begins, further relax foreign investment access, introduce a new batch of special measures to relax market access, further implement the reform of the commitment-based access system, and accelerate the establishment of an investment facilitation system focusing on process supervision.
- Entry-exit management policy: Once the independent customs operation begins, a more convenient entry-exit management policy will be implemented. Further relax restrictions on the free movement of people. Implement a more relaxed temporary entry-exit policy for business personnel, a convenient work visa policy, and further improve the residence system.
- Shipping system: Accelerate the construction of the "Yangpu Port of China" as a ship registry port, continuously optimize the ship inspection management policy, and improve the level of shipping services. Further relax airspace control and air rights restrictions, and actively promote the opening of the seventh freedom of the air.
- Negative list for crossborder data management: Building an efficient, convenient and safe mechanism for cross-border data flow is the demand of many business entities and the need to promote the development of digital trade. We will promote the orderly expansion of the opening of communication resources and services, adjust and improve the negative list for data exit management, accelerate the construction of international communication business entry-exit bureaus and cross-border submarine optical cables, and actively cultivate and develop the digital economy.
