2020年6月1日，中共中央、国务院印发《海南自由贸易港建设总体方案》。总体方案包括总体要求、制度设计、分步骤分阶段安排和组织实施四大部分。根据方案内容，我们从大量优惠政策中精选出60条。

On June 1, 2020, the Central Committee of the Communist Party of China and the State Council issued the "Overall Plan for the Construction of Hainan Free Trade Port." The overall plan includes four parts: overall requirements, system design, step-by-step arrangement, organization and implementation. According to the content of the plan, we selected 60 ones from a wide range of .preferential policies.

01 人才个人所得税最高15％

01 Personal income tax for talents is up to 15%      

02 鼓励类企业实施15％企业所得税

02 Corporate income tax of 15 percent on encouraged industrial enterprises.

03 企业进口自用生产设备免征进口关税、进口环节增值税和消费税      

03 Exempt from import duties, import value-added tax and consumption tax on imported production equipment for enterprises’ own use.

04 进口营运用交通工具及游艇免征进口关税、进口环节增值税和消费税

04 Exempt from import duties, import value-added tax and consumption tax on imported operational vehicles and yachts. 

05 进口生产原辅料免征进口关税、进口环节增值税和消费税

05 Exempt from import duties, import value-added tax and consumption tax on raw and auxiliary materials imported for production. 

06 岛内居民购买的进境商品免征进口关税、进口环节增值税和消费税

06 Exempt from import duties, import value-added tax and consumption tax on imported goods purchased by island residents.  

07 离岛免税购物额度调高至每年每人10万元并增加品种

07 Raise the quota for offshore duty-free shopping to RMB 100,000 per person per year and expand the categories of duty-free products.

08 旅游业、现代服务业、高新技术产业企业2025年前新增境外直接投资所得免征企业所得税

08 Exempt from corporate tax on the income acquired from new foreign direct investment before 2025 for tourism, modern services and high-tech industry enterprises.

09 企业资本性支出可一次性税前扣除或加速折旧和摊销

09 Allow qualified capital expenditures to be fully tax-deducted; or to accelerate depreciation and amortization. 

10 展会境外展品进口和销售免税

10 Tax exemption on imports and sales for overseas exhibits during the exhibition.

11 对原产于海南或含进口料件加工增值超过30％的货物进入内地免征进口关税

11 Products originating from Hainan, including output products whose added value exceeds 30 percent after the domestic processing of imported intermediary products, are exempt from taxes when entering the rest of China.

12 允许进出海南岛航班加注保税航油

12 Allow flights in and out of Hainan to refuel with bonded aviation fuel.

13对在“中国洋浦港”登记并从事国际运输的境内建造船舶给予出口退税     

13 Export tax rebates on domestically built ships that are registered at Yangpu Port of China and engaged in international transport.

14以“中国洋浦港”为中转港从事内外贸同船运输的境内船舶允许加注保税油

14 Allow ships (those engaged in domestic and foreign trade) that transit at Yangpu Port of China to refuel with bonded oi

15 建设“中国洋浦港”国际船籍港

15 Build Yangpu Port of China into an international port of registry. 

16 经“中国洋浦港”中转离境的货物试行启运港退税

16 Adopt a trial policy of tax rebates at the port of departure on goods that use Yangpu Port of China as a transit port for the final departure from China.  

17 在洋浦保税港区等实行“一线”放开、“二线”管住的进出口管理制度

17 Adopt an import &export management system featuring “free flow through the first line and efficient control at the second line” in Yangpu Bonded Port Area and other qualified zones.

18 允许境外理工农医大学及职业院校在海南独立办学

18 Allow overseas high-level universities and vocational colleges specialized in science, engineering, agriculture and medicine to open branch schools independently in Hainan.

19 建设海南国际教育创新岛

19 Build Hainan into an island featuring innovative and international education.

20构建多功能自由贸易账户体系

20 Establish a multi-functional free trade account system.

21跨境贸易和新型国际贸易银行真实性审核从事前审查转为事后核查    

21 Replace pre-audit with post-audit for the banking sector on authenticity review of cross-border and new international trade.

22 实行海南自由贸易港跨境服务贸易负面清单

22 Conduct the negative list of cross-border trade in services for Hainan Free Trade Port.

23 实施市场准入承诺即入制

23 Grant enterprises to get access to the market with a prior commitment.

24 实行海南自由贸易港市场准入特别清单

24  Conduct the special list of market access to Hainan Free Trade Port.

25　实行海南自由贸易港外商投资准入负面清单

25  Conduct the negative list of foreign investment access to Hainan Free Trade Port. 

26　政府采购对内外资企业一视同仁

26  Treat domestic and foreign enterprises as equals in government procurement.

27　实施更加便利的免签入境政策

27  Implement a more convenient visa-free entry policy.

28  以薪酬水平为主要指标评估人力资源类别

28  Salary ranges employed as main indices to evaluate talents.

29  对外籍人员工作许可实行负面清单管理

29  Conduct a negative list management system on the issuance of work permits for foreign employees.

30　允许境外人员担任法定机构、事业单位、国有企业的法定代表人

30  Permit foreign personnel to serve as legal representatives in legal bodies, public institutions and state-owned enterprises.

31　取消船舶和飞机境外融资限制

31  Remove restrictions on overseas ship and aircraft financing.

32　企业发行外债备案登记制管理权下放海南

32  Decentralize the registration management of foreign debts issued by enterprises to Hainan.

33　扩大跨境资产转让范围

33  Expand the scope of cross-border asset transfer.

34　优先支持企业境外上市

34  Prioritize the support of listing Chinese enterprises overseas.

35　企业境外上市外汇登记直接到银行办理

35  Allow enterprises listed overseas to handle foreign exchange registration directly at banks.

36　建设海南国际知识产权交易所

36 Establish Hainan International Intellectual Property Rights Exchange.

37支持境外证券基金期货经营机构设立独资或合资金融机构

37 Support overseas securities, funds, and futures institutions to set up wholly-owned or jointly-owned institutes in Hainan.

38 支持设立财产险、人身险、再保险公司以及相互保险组织和自保公司

38 Support the establishment of property insurance, life insurance and reinsurance companies, mutual insurance organizations and self-insurance companies.  

39支持与境外机构合作开发跨境医疗保险产品

39 Support to develop cross-border medical insurance products in cooperation with overseas institutions.

40 建设国际能源、航运、产权、股权等交易场所

40 Support the construction of trading venues for international energy, shipping, property rights and equity stakes.

41非居民可以参与交易场所的交易和资金结算

41 Enable non-residents to participate in trading and fund settlement at trading venues. 

42发展场外衍生品业务

42 Develop over-the-counter (OTC) derivatives services.

43开展跨境资产管理业务

43 Conduct cross-border asset management services.

44面向全球发行海南地方政府债券

44 Issue Hainan provincial bonds globally.

45开放增值电信业务

45 Open up value-added telecommunications services.

46开展在线数据处理与交易处理等业务

46 Conduct services of online data processing and transaction processing.

47安全有序开放基础电信业务

47 Open up basic telecommunications services in a safe and orderly fashion.

48开展国际互联网数据交互试点

48 Conduct the International Internet Data Interaction Pilot Project.

49扩大包括第五、第七航权在内的航权开放    

49 Expand air traffic rights, including the Fifth Freedom and Seventh Freedom.

50建设国际航空枢纽

50 Build an international aviation hub. 

51建设西部陆海新通道国际航运枢纽

51 Build a new international land and sea transport hub to connect Western China with the world.

52建设区域医疗中心

52 Build a regional medical center.

53建设国家区块链技术和产业创新发展基地

53 Build a national base featuring China’s blockchain technology and industrial innovation.

54建设邮轮旅游试验区

54 Build a pilot zone for cruise tourism.

55设立游艇产业改革发展创新试验区

55 Build a pilot zone for reform, development and innovation of the yacht industry.

56建设海南国际设计岛

56 Build Hainan into an International Design Island.

57建设国家对外文化贸易基地

57 Build a national sino-foreign culture and trade exchange base.

58授权海南对耕地、永久基本农田、林地、建设用地布局调整进行审批

58 Authorize the Hainan government to manage and adjust the use of cultivated land, permanent basic farmland, forestland and land for construction.

59 赋予行业组织更大自主权

59 Grant greater autonomy to various industry organizations.

60立足自由贸易港建设实际制定法规

60 Formulate laws and regulations based on the reality of Hainan’s free trade port construction.