“税路通·跨海行”外语播报丨海南自贸港税收政策系列（第2期）

别忘记给海南税务加个星标★来源｜海南税务 

新增境外直接投资所得免征企业所得税

Tax exemption on income derived  from new overseas direct investment

2020年1月1日至2024年12月31日期间，对在海南自由贸易港设立的旅游业、现代服务业、高新技术产业企业新增境外直接投资取得的所得，免征企业所得税。

Enterprises established in the Hainan FTP that are engaged in the tourism, modern services, high-and new-technologies sectors can be tax exempt on income derived from new overseas direct investment from January 1, 2020 through December 31, 2024.

展会境外展品进口和销售免税

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

全岛封关运作前，对消博会展期内销售的规定上限以内的进口展品免征进口关税、进口环节增值税和消费税。享受税收优惠政策的展品不包括国家禁止进口商品、濒危动植物及其产品、烟、酒和汽车。对展期内销售的超出附件规定数量或金额上限的展品，以及展期内未销售且在展期结束后又不退运出境的展品，按照国家有关规定照章征税。

Before the independent customs operations in Hainan Free Trade Port are initiated, the import exhibits not exceeding the specified upper limit sold during the exhibition period of Hainan Expo are exempt from import duties, import value-added taxes and consumption taxes. The exhibits whose owners enjoy the favorable taxation policy do not include the import commodities forbidden by China, endangered animals and plants and their products, tobacco, alcoholic beverage and automobiles.For exhibits sold during the exhibition period that exceed the upper quantity or amount limit specified in the attachment, the part exceeding the upper quantity or amount limit and the exhibits that are neither sold during the exhibition period nor transported out of China shall be taxed according to the relevant provisions of China.

（摘自海南自由贸易港官网一站式政策查询解读平台）

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