


近日,全国人大发布《中华人民共和国海南自由贸易港法》的英文版,包括了八个章节,一起来看看吧。
Law of the People's Republic of China on the Hainan Free Trade Port
Order of the President of the People's Republic of China
No.85
Law of the People's Republic of China on the Hainan Free Trade Port
01
Chapter I
General Provisions
02
Chapter II
Trade Liberalization and Facilitation
03
Chapter III
Investment Liberalization and Facilitation
04
Article 25 During the establishment and development stage of the Hainan Free Trade Port, the Central Government shall give appropriate financial support to the Hainan Free Trade Port according to its actual situation and the changes in its taxation system. The Hainan provincial authorities are encouraged to issue local government bonds to finance project development in the Hainan Free Trade Port within the quota approved by the State Council. Hainan provincial authorities shall set up a government-guided investment fund for the development of the Hainan Free Trade Port, which is operated in a market-oriented manner.
Article 26 The Hainan Free Trade Port may independently decide to reduce or exempt the payments to government-managed funds, or defer the collection of such payments in accordance with development needs, except for those related to an ecological compensation.
Article 27 A taxation system that meets local needs shall be established for the Hainan Free Trade Port, in line with the direction of national tax reform and under the principles of a simple and reasonable tax structure, full optimization of all elements, significant reduction of tax burden, clear revenue attribution, and balancing of revenue and expenditure.
To introduce island-wide special customs operations, taxes and fees such as the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax, and education surcharge shall be consolidated, and sales tax shall be levied on goods and services for retails. After island-wide special customs operations are implemented, the taxation system shall be further simplified.
The department of finance under the State Council, in conjunction with other relevant State Council departments and the Hainan provincial authorities, shall formulate a specific plan for the simplification of the taxation system in time.
Article 28 After island-wide special customs operations are implemented and the taxation system is simplified, the Hainan Free Trade Port shall implement catalogue management with respect to import dutiable products. No import duties shall be levied on products outside the catalogue entering the Hainan Free Trade Port. The catalogue of import dutiable products shall be produced by the department of finance under the State Council in conjunction with other relevant State Council departments and the Hainan provincial authorities.
Before island-wide special customs operations are implemented and the taxation system is simplified, the import duties import value-added tax and import consumption tax on certain imported goods shall be exempted.
Export duties shall be levied on export dutiable products exiting from the Hainan Free Trade Port.
Article 29 Import duties shall be levied on goods entering China's mainland from the Hainan Free Trade Port as imports in principle. However, import duties shall be exempted for goods produced by the enterprises in encouraged industries if such goods do not incorporate imported materials and parts or if they incorporate imported materials and parts but are processed in the Hainan Free Trade Port and their value increases by a specific percentage as a result. The specific measures thereof shall be formulated by the relevant departments under the State Council in conjunction with the Hainan provincial authorities.
The value-added tax and consumption tax collected on goods entering the Hainan Free Trade Port from China's mainland shall be rebated in accordance with the relevant regulations of the State Council.
Before island-wide special customs operations are implemented and the taxation system is simplified, the import duties, the import value-added tax and the import consumption tax shall be exempted for duty-free articles that are purchased and taken delivery of by tourists when departing from the island in accordance with relevant regulations. After island-wide special customs operations are implemented and the taxation system is simplified, the tax administration measures for goods moving between the Hainan Free Trade Port and China's mainland shall be formulated by the relevant departments under the State Council in conjunction with the Hainan provincial authorities.
Article 30 Preferential enterprise income tax treatment shall be granted to eligible enterprises registered in the Hainan Free Trade Port. Individual income tax preference shall be given to eligible individuals in the Hainan Free Trade Port.
Article 31 A sound, efficient and unified system for tax collection and administration as well as related services shall be established in the Hainan Free Trade Port, which provides effective, informatized, international-standard-meeting, and easy-to-access services. The Hainan Free Trade Port shall actively participate in international cooperation in the area of tax collection and administration, improve the standard for and efficiency of tax collection and administration as well as related services, and protect the legitimate rights and interests of taxpayers.
05
06
Chapter VI
Industrial Development and Talent Support
07
Chapter VII
Comprehensive Measures
08
Chapter VIII
Supplementary Provisions
请点击文末【阅读原文】查看海南自贸港法中文版本
本文来源:全国人大网
精
彩
回
顾


