The Hainan Free Trade Port Tax System:Past,Present and Future  

作　　者：Liu Lei 

机构地区：[1]Hainan Provincial Tax Service State Taxation Administration the People’s Republic of China

出　　处：《Belt and Road Initiative Tax Journal》2023年第2期108-112,共5页‘一带一路’税收（英文）

摘　　要：Since President Xi Jinping announced the Chinese central government’s decision to transform Hainan into a highly open free trade port(FTP),the region has experienced unprecedented growth and development.In order to support this progress,a comprehensive policy framework has been introduced and successfully implemented,with tax policy playing a crucial role in its success.Under the principles of zero tariffs,low tax rates,simplified taxation processes,effective tax law enforcement,and phased implementation,Hainan FTP’s tax system has embarked on a new voyage,providing businesses with the strongest support ever introduced in China.The most fundamental changes pertain to income tax incentives for both individuals and businesses,and additional supportive measures in VAT have also been implemented to facilitate a strong free-trade economy.Meanwhile,it is hopeful that structural changes in the Hainan FTP tax system will also be in place after 2025.

关 键 词：Hainan Free Trade Port Tax system Income tax incentives VAT 

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