❖ 支持东南亚等境外国家和地区投资的外资企业享受企业所得税15%优惠政策。对注册在海南自由贸易港并实质性运营的鼓励类产业企业，符合条件的，可按规定减按15%的税率征收企业所得税。对企业符合条件的资本性支出，可按规定允许在支出发生当期一次性税前扣除或加速折旧和摊销。

To support foreign-funded enterprises investing in Southeast Asia and other overseas countries and regions to enjoy a reduced corporate income tax rate of 15%. Enterprises registered in the Hainan Free Trade Port that are in encouraged industries and engage in substantive operations are entitled to CIT at a reduced tax rate of 15%. For eligible capital expenditures of enterprises, one-off pre-tax deduction or accelerated depreciation and amortization may be allowed in the current period according to regulations.

❖ 支持东南亚等境外国家和地区公民、东南亚等境外国家和地区投资的外资企业工作人员享受个人所得税15%优惠政策。对一个纳税年度内在海南自由贸易港累计居住满183天的高端人才和紧缺人才，符合条件的，其个人所得税实际税负超过15%的部分可按规定予以免征。对因工作需要，由海南自由贸易港实质性运营机构长期派驻东南亚等境外国家和地区的中国公民，全面提升个人所得税优惠政策服务水平。

To support citizens of Southeast Asia and other overseas countries and regions, employees of foreign-funded enterprises investing in Southeast Asia and other overseas countries and regions to enjoy a reduced individual income tax rate of 15%. For eligible high-end and urgently-needed talents who have resided in the Hainan Free Trade Port for 183 days in a tax year, the portion exceeding 15% of the actual tax burden of their individual income tax can be exempted according to regulations. For Chinese citizens who have been assigned to Southeast Asia and other overseas countries and regions by the substantive operating organization of the Hainan Free Trade Port for a long time due to work needs, the preferential policy service about their individual income tax will be comprehensively improved.

❖ 支持东南亚等境外国家和地区企业享受部分商品进口“零关税”政策。在全岛封关运作前，对符合条件的企业进口自用的生产设备，进口用于交通运输、旅游业的船舶、航空器等营运用交通工具及游艇，进口用于生产自用或以“两头在外”模式进行生产加工活动（或服务贸易过程中）所消耗的原辅料，符合条件的，可按规定享受“零关税”政策。根据市场需求，适时扩大“零关税”清单享惠商品范围，推动东南亚等境外国家和地区的优势产品进入“零关税”清单。

To support enterprises in Southeast Asia and other overseas countries and regions to enjoy the “zero-tariff” policy for certain imported goods. Before island-wide independent customs operations, eligible imported self-used production equipment, vessels, aircrafts, other operational means of transport and yachts used in transportation and tourism, and raw and auxiliary materials imported and used for production, or consumed in the production and processing activities (or in the process of trade in service) in a mode where final products will be exported to overseas markets can be exempt from tariffs according to regulations. Based on the market demand, we will expand the range of goods on the “zero-tariff” list at an appropriate time, and promote competitive products from Southeast Asia and other overseas countries and regions to be included on the “zero-tariff” list.

❖ 支持东南亚等境外国家和地区企业享受加工增值免关税政策。对鼓励类产业企业生产的不含进口料件或者含进口料件在海南自由贸易港加工增值超过30%（含）的货物，经“二线”进入内地免征进口关税。支持东南亚等境外国家和地区投资企业自主选择适用海南自由贸易港加工增值政策或RCEP协定政策。

To support enterprises in Southeast Asia and other overseas countries and regions to enjoy the tariff-free policy for processing value-added products. For goods that are produced by encouraged industrial enterprises and do not contain imported materials or with an added value to the imported materials that are processed in the Hainan Free Trade Port of more than 30% (including 30%), the import tariff will be exempted when they enter the mainland of China through the “second line” customs. Investment enterprises in Southeast Asia and other overseas countries and regions are supported to independently choose and apply the value-added processing policy of the Hainan Free Trade Port or the RCEP policy.

❖ 支持东南亚等境外国家和地区企业享受新增境外直接投资所得免征企业所得税政策。对东南亚等境外国家和地区在海南自由贸易港设立的旅游业、现代服务业、高新技术产业企业，符合条件的，其2025年前新增境外直接投资取得的所得，免征企业所得税。

To support enterprises in Southeast Asia and other overseas countries and regions to enjoy exemption from corporate income tax on newly increased overseas direct investment. Eligible enterprises in tourism, modern service and high-tech industries established in the Hainan Free Trade Port by Southeast Asian and other overseas countries and regions will be exempt from corporate income tax on newly increased overseas direct investment before 2025.

❖ 支持东南亚等境外国家和地区企业享受“一线”放开、“二线”管住的进出口管理制度。在“一线”放开、“二线”管住的进出口管理制度试行区域，符合相应条件的试点企业，货物入区保税或免税，货物出区进入境内区外销售按货物进口的有关规定办理报关手续，境内区外货物入区视同出口，按现行政策规定，实行退税；对东南亚等境外国家和地区入区动植物产品的检验项目，实行“先入企、后检测”；试行区域与东南亚等境外国家和地区之间进出的货物，不属于依法需要检疫及法律法规、我国缔结或参加的国际条约、协定有明确规定或者涉及安全准入管理的，享受海关径予放行等政策。

To support enterprises in Southeast Asia and other overseas countries and regions to enjoy an import and export management system featuring “free flow through the first line, and efficient control at the second line”. In the pilot zone of the import and export management system that features “free flow through the first line, and efficient control at the second line”, for the pilot enterprises that meet the corresponding conditions, goods entering the Free Trade Port Zone will be bonded or exempted from tax; the goods leaving the Free Trade Port Zone and sold in areas other than the Free Trade Port Zone within the territory of China will undergo customs declaration formalities according to the relevant provisions on the import of goods, and tax will be collected based on the actual state of goods. The entry of goods outside the Free Trade Port Zone within the territory of China into the Free Trade Port Zone will be deemed as export, and such goods will be subject to tax refund; For the inspection items of imported animal and plant products from Southeast Asia and other overseas countries and regions, the principle of “entering the enterprise first, and testing later” will be implemented; Goods entering and leaving between the pilot region and Southeast Asia and other overseas countries and regions which do not require quarantine inspection according to the laws, international treaties and agreements concluded or acceded which have clear provisions or involved the management of security access will be subject to customs release.

❖ 实施更加便利的免签入境措施。逐步推动东南亚等境外国家和地区人员以商贸、访问、探亲、就医、会展、体育竞技等事由申请免签入境海南。推进实施东南亚等境外国家和地区旅游团乘坐邮轮入境15天免签政策。

To implement a more convenient visa-free entry policy. We will gradually encourage people from Southeast Asia and other overseas countries and regions to apply for visa-free entry to Hainan for business, visits, family reunion, medical treatment, exhibitions and conventions, sport events and other purposes, and facilitate the implementation of the 15-day visa-free stay policy for tourist groups from Southeast Asia and other overseas countries and regions traveling by cruise ships.

❖ 实施更加开放的航空运输政策。推动东南亚等境外国家和地区航空公司承载经海南至第三国（地区）的客货业务。扩大包括第五航权在内的海南自由贸易港建设所必需的航权安排。加快推动第七航权开放。

To implement a more open policy on air transportation. We will promote airlines from Southeast Asia and other overseas countries and regions to carry passengers or freight via Hainan to a third country or region, expand air freedom arrangement including the fifth air freedom right necessary for building the Hainan Free Trade Port, and accelerate the implementation of the seventh air freedom right.

❖ 支持跨境资金自由便利流动。支持以海南自由贸易港为总部基地的企业，与在东南亚等境外国家和地区投资设立的关联企业间依规开展资金池业务，并对一定额度内跨境资金进出实行宏观审慎管理。用好用足海南自由贸易港合格境外有限合伙人（QFLP）和海南自由贸易港合格境内有限合伙人（QDLP）跨境双向投资政策，持续扩大政策效应。

To support a free and convenient cross-border capital flow. We will support enterprises headquartered in the Hainan Free Trade Port and the affiliated enterprises invested and established in Southeast Asia and other overseas countries and regions to conduct capital pool business in accordance with regulations, and implement macro-prudential management of cross-border capital flows within a certain quota. We will make full use of the cross-border two-way investment policies of Qualified Foreign Limited Partner (QFLP) and Qualified Domestic Limited Partner (QDLP) of the Hainan Free Trade Port to continuously expand their effect.

❖ 完善东南亚等境外国家和地区总部企业服务机制。修订《海南总部企业认定管理办法》，调整总部企业类型，优化认定条件，简化认定程序，实行以投资、结算、研发等核心业务实际开展情况为主的认定标准，取消跨国公司区域总部需为具有独立法人资格的外商投资企业的限制，放宽跨国公司区域总部母公司总资产要求。为“走出去”企业提供境外投资备案全流程（ODI）咨询、风险预警等服务。加强对海南“走出去”企业进行合规经营引导，出台海南版《企业境外投资合规管理指引》。

To improve the service mechanism for headquarters in Southeast Asia and other overseas countries and regions. We will revise the Measures for the Administration of the Recognition of Enterprise Headquarters in Hainan Province, adjust the types of headquarter enterprises, optimize the conditions of recognition, simplify the recognition procedures, implement the recognition standards based on the actual development of core businesses such as investment, settlement, research and development, remove the restriction that the regional headquarters of multinational companies should be foreign-invested enterprises with independent legal person status, and relax the total assets requirements of the parent company of the regional headquarters of multinational companies. We will provide enterprises that will “go global” with consultation, risk warning and other services related to the whole filing process of Overseas Direct Investment (ODI). Strengthen the guidance on compliance operations for Hainan enterprises “going global”, and issue the Guidelines on Compliance Management for Overseas Investment of Enterprises for Hainan.

❖ 设立东南亚投资中心和海南中心。海南国际经济发展局在海南设立东南亚投资中心、在境外设立代表处并加挂海南中心，为东南亚等境外国家和地区企业来琼投资及中国企业投资东南亚等境外国家和地区提供咨询和服务，推动与东南亚等境外国家和地区交流与合作。

To set up the Southeast Asia Investment Center and Hainan Center. Hainan Provincial Bureau of International Economic Development is to set up a Southeast Asia Investment Center in Hainan and a representative office overseas, with an additional name of Hainan Center, to provide consultation and other services for enterprises from Southeast Asia and other overseas countries and regions that invest in Hainan and Chinese enterprises that invest in Southeast Asia and other overseas countries and regions, and promote exchanges and cooperation with Southeast Asia and other overseas countries and regions.

❖ 支持教育领域合作。建立健全东南亚等境外国家和地区国际学生奖学金体系，设立面向东南亚等境外国家和地区的专项留学生奖学金，力争“十四五”期间东南亚等境外国家和地区来琼留学人员每年增幅达到10%至15%。鼓励产学研一体化引进东南亚等境外国家和地区特色人才。

To support cooperation in education. We will establish and improve the scholarship system for international students from Southeast Asia and other overseas countries and regions, set up special scholarships for overseas students from Southeast Asia and other overseas countries and regions, try to increase the number of students from Southeast Asia and other overseas countries and regions studying in Hainan by 10% to 15% each year during the 14th Five-Year Plan period, and encourage the integration of industries, universities and research institutes to bring in talents with characteristics from Southeast Asia and other overseas countries and regions.

❖ 支持旅游领域合作。加快建设三亚国际邮轮母港，支持发展面向东南亚等境外国家和地区的邮轮旅游航线。支持东南亚等境外国家和地区知名旅游服务企业在海南自由贸易港设立总部。支持开展面向东南亚等境外国家和地区的旅游线路和旅游产品合作。

To support cooperation in tourism. We will speed up the construction of Sanya International Cruise Homeport, and support the development of cruise routes to Southeast Asia and other overseas countries and regions. Support well-known tourism service enterprises from Southeast Asia and other overseas countries and regions in setting up headquarters in the Hainan Free Trade Port. Support cooperation in tourism routes and tourism products for Southeast Asia and other overseas countries and regions.

❖ 支持医疗领域合作。支持引进东南亚等境外国家和地区优质医疗资源。面向东南亚等境外国家和地区发展健康管理、中医养生保健、特色康养等特色医疗健康服务。

To support cooperation in medical care. We will support the introduction of high-quality medical resources from Southeast Asia and other overseas countries and regions, and develop special medical care and health services for Southeast Asia and other overseas countries and regions, such as health management, traditional Chinese medicine health care, and distinctive health care.

❖ 支持种业领域合作，扩大农产品跨境贸易。发挥三亚崖州湾科技城作用，支持企业和科研机构与东南亚等境外国家和地区开展种业国际交流合作。稳步扩大农产品跨境贸易。

To support cooperation in the seed industry, and expand cross-border trade in agricultural products. We will give full play to the role of Yazhou Bay Science and Technology City, Sanya, support enterprises and scientific research institutions to carry out international exchanges and cooperation in the seed industry with Southeast Asia and other overseas countries and regions, and expand cross-border trade in agricultural products steadily.

社会各界可通过电子邮件将意见发送至：hnzimaoban@126.com。或通过信函将意见邮寄至：海南省海口市美兰区国兴大道69号海南广场1号楼423室，邮编：570203，信封上请注明“对两个总部基地建设的相关意见”字样。

Opinions can be sent by E-mail to hnzimaoban@126.com or by mail to Room 423, Building 1, Hainan Plaza, No. 69, Guoxing Avenue, Meilan District, Haikou City, Hainan Province, 570203. Please mark “Opinions on the construction of the two headquarters bases” on the envelope.

公开征求意见时间：2023年3月1日至2023年3月30日。

Time for solicitation: March 1 to 30, 2023.