Interpretation ｜ Hainan Free Trade Port Enjoy the Interim Measures for Management of Personal Income Tax Preferential Policies

On September 15, 2022, Hainan released the "Interim Measures for the Management of High -end List of High -end Scarce Talents for Personal Income Tax" (hereinafter referred to as "New Measures"), which is "Hainan Free Trade Port Enjoying Personal Income Tax Policy"). The Interim Measures for the Management of the Management of High -end List of Personal Income Tax Personal Income Taxation Policy "(hereinafter referred to as the" Original Measures ") was revised.

Revised background of the new method

The original method is based on the basic applicable conditions for "continuously paying social security for 6 months" to enjoy the preferential tax policies of Hainan Portal Portal Portal Income Tax.

The "General Plan for the Construction of Hainan Free Trade Port" clearly states that before 2025, its personal income tax is exempted from high -end talents and lack of talents working in Hainan Free Trade Port. Prior to 2035, a personal income tax discount was implemented for individuals who had lived in a total of 183 days in the Hainan Free Trade Port for a total of 183 days.

With the in -depth advancement of the construction of Hainan Free Trade Port, the critical stage has now entered the operation before the operation. In order to connect with the personal income tax reform after the operation of the closure Carry out amendments.

The main content of the new method revision

自 Basic identification conditions for high -end scarce talents that enjoy Hainan Free Trade Port's personal income tax policies, from the "continuous payment of social security for more than 6 months" to "accumulating live for 183 days", that is, a total of a total of residence in Hainan Free Trade Port within a tax year For 183 days, social security conditions are no longer needed to pay in Hainan. At the same time, for aviation, shipping, marine oil and gas exploration such as aviation, shipping, marine oil and gas exploration, etc. due to professional characteristics, they can also enjoy preferential policies when they meet certain conditions.

紧The high -end scarce talent identification department of the new method is the Human Resources and Social Security Department of Hainan Province.

自 The implementation of the new method will be implemented from January 1, 2023. At that time, the original method will be abolished at the same time.

Which taxpayers can enjoy?

Taxpayers who work in Hainan Free Trade Port can enjoy preferential policies when they meet relevant conditions:

规 Article 3 of the new measures stipulates two conditions that high -end scarce talents who enjoy preferential policies must meet at the same time.

Condition 1: A total of 183 days of a tax year in Hainan's free trade port within a tax year.

Condition 2: The talents identified by the talent management departments at all levels of Hainan Province or a tax year within a tax year reached more than 300,000 yuan within Hainan's free trade port (Hainan Province implemented a dynamic adjustment according to economic and social development).

After the Hainan Provincial Department of Human Resources and Social Security, together with relevant departments, determine the list of personal income tax preferential policies in accordance with these Measures, regularly submitted to the Hainan Provincial Taxation Bureau for tax refund.

Article 4 of the new method stipulates that a special situation that can enjoy preferential policies due to professional characteristics that cannot live for a total of 183 days.

Due to professional characteristics, a specific personnel such as aviation, shipping, marine oil and gas exploration and other industries who have lived in Hainan Free Trade Port in the Hainan Free Trade Port year, must meet the following conditions at the same time: to enjoy preferential policies: to enjoy preferential policies at the same time:

Condition 1: The talents identified by the talent management departments at all levels of Hainan Province or a tax year within a tax year reaches more than 300,000 yuan within Hainan's free trade port (Hainan Province implements dynamic adjustments according to economic and social development).

Condition 2: A tax year within a tax year continuously pays the basic pension insurance of employees (except for the exemption of personnel signed a social security agreement with China) within 6 months within 6 months of the Hainan Free Trade Port.

Condition 3: Signed a labor contract, employment agreement, or providing certification of labor relationships such as the Enterprise or unit registered in the Hainan Free Trade Port and substantial operations.

Taxpayers who meet the above conditions must apply to the tax department within the prescribed time to apply and explain the situation within the prescribed time. After the review and identification of the Human Resources and Social Security Department of Hainan Province can enjoy preferential policies. Relevant application requirements will be explained separately by the Hainan Provincial Taxation Bureau and Hainan Provincial Department of Human Resources and Social Security.

New method execution time

The new measures will be implemented from January 1, 2023, that is, when paying a personal income tax of 2023 in 2024, the new measures are identified to enjoy the qualifications.

In 2023, the personal income tax of 2022 is still determined in accordance with the original method.

How to understand for a total of 183 days of living?

New Measures Article 3, paragraph 1, "A total of 183 days of living in Hainan Free Trade Port within a tax year" refers to the actual situation in Hainan Free Trade Port within a tax year (January 1-December 31st), a high-end shortage personnel (January 1-December 31) The number of stays is 183 days.

The specific calculation rules are explained separately by the Hainan Provincial Taxation Bureau and the Hainan Provincial Public Security Department.

How to understand "except for exempting personnel signed a social security agreement with China"?

Article 3 of the "Implementation Rules for the Implementation of the Basic Pension Insurance Regulations of Hainan Provincial Town Persons 'Persons' Personnel" stipulates that foreigners recruited by urban employers in the administrative area of ​​the province shall participate in the basic pension insurance of employees in accordance with the regulations, but sign a social insurance bilateral or China If a multilateral national nationality personnel employment in the province's cities and towns shall be handled in accordance with the agreement.

At present, Germany, South Korea, Canada, Japan, Spain and other countries have signed a social security agreement with China (bilateral agreement). Staff in the relevant industries can exempt some social security costs in accordance with regulations.Personnel in these countries can work in Hainan Free Trade Port to exempt the basic endowment insurance of employees in accordance with regulations, and they are not restricted by social security conditions when applying. In addition, those who are other than that must meet social security conditions.What "zero tariffs" policies can Hainan Free Trade Port enterprises enjoy?

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