| Notice by the Ministry of Finance and the State Taxation Administration of Preferential Income Tax Policies for Enterprises in Hainan Free Trade Port | | 财政部、税务总局关于海南自由贸易港企业所得税优惠政策的通知 |
| (No. 31 [2020] of the Ministry of Finance) | | （财税〔2020〕31号） |
| The Department of Finance of Hainan Province, and the Hainan Provincial Tax Service of the State Taxation Administration: | | 海南省财政厅，国家税务总局海南省税务局： |
| For the purpose of supporting the construction of Hainan Free Trade Port, you are hereby notified of relevant preferential enterprise income tax policies as follows: | | 为支持海南自由贸易港建设，现就有关企业所得税优惠政策通知如下： |
| I. The enterprise income tax on enterprises in encouraged industries which are registered and conduct substantial operations in Hainan Free Trade Port shall be levied at a reduced tax rate of 15%. | | 一、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，减按15%的税率征收企业所得税。 |
| For the purpose of this article, “enterprise in an encouraged industry” means an enterprise whose main business is within the scope of industry projects set out in the Catalogue of Encouraged Industries in Hainan Free Trade Port and whose income from its main business accounts for more than 60% of its gross income; and “substantial operation” means that the actual management institution of the enterprise is located in Hainan Free Trade Port, and conducts substantial and all-round management and control with respect to the production, operations, personnel, accounting, and property, among others, of the enterprise. An enterprise failing to meet the requirements for conducting substantial operation may not enjoy preferences. | | 本条所称鼓励类产业企业，是指以海南自由贸易港鼓励类产业目录中规定的产业项目为主营业务，且其主营业务收入占企业收入总额60%以上的企业。所称实质性运营，是指企业的实际管理机构设在海南自由贸易港，并对企业生产经营、人员、账务、财产等实施实质性全面管理和控制。对不符合实质性运营的企业，不得享受优惠。 |
The Catalogue of Encouraged Industries in Hainan Free Trade Port shall include the Catalogue for Guiding Industrial Restructuring
．．．．．． | | 海南自由贸易港鼓励类产业目录包括《产业结构调整指导目录（2019年本）》、《鼓励外商投资产业目录（2019年版）》和海南自由贸易港新增鼓励类产业目录。上述目录在本通知执行期限内修订的，自修订版实施之日起按新版本执行。
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