中英双语 | 致海南自贸港高端紧缺人才的一封信

On October 19, the Talent Development Bureau of the CPC Hainan Provincial Committee and the Hainan Provincial Tax Service of the State Taxation Administration jointly delivered the letter to high-end and urgently-needed talent in the Hainan Free Trade Port. The following is the full text of the letter:

10月19日，海南省委人才发展局、国家税务总局海南省税务局联合向海南自贸港高端紧缺人才寄送了《致海南自由贸易港高端紧缺人才的一封信》，全文如下。

Dear Sir or Madam, 

尊敬的先生（女士）：

Greetings!

您好！

As the year 2020 marks the inauguration of the construction of the Hainan Free Trade Port (FTP), we’d like to thank you for all your contribution to the construction of the Hainan FTP.2020年是海南自由贸易港扬帆起航之年，感谢您为海南自由贸易港建设作出的贡献。In accordance with the Overall Plan for the Construction of the Hainan Free Trade Port issued by the CPC Central Committee and State Council, the Circular (No.32 [2020]) on the Provisions Regarding Taxation of High-level and Urgently-needed Talent jointly issued by the Ministry of Finance and the State Taxation Administration (STA), and the Tentative Measures for the Management of the List of High-end and Urgently-needed Talent Eligible to Preferential Individual Income Tax Rate in the Hainan Free Trade Port (No.41 [2020]) issued by the Hainan Provincial People’s Government, it’s stipulated that:最近，中共中央、国务院印发了《海南自由贸易港建设总体方案》，财政部、税务总局印发了《关于海南自由贸易港高端紧缺人才个人所得税政策的通知》（财税〔2020〕32号），海南省人民政府印发了《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理暂行办法》（琼府〔2020〕41号）。其中，明确

• The maximum individual income tax (IIT) rate for high-end and urgently-needed talent working in the the Hainan FTP is 15%;
  “对在海南自由贸易港工作的高端人才和紧缺人才，其个人所得税实际税负超过15%的部分，予以免征”；

• The income herein refers to salaries or wages, remuneration for providing services, and royalties, and business income earned in the Hainan FTP and government-approved allowances received from the the Hainan FTP;
  “享受上述政策的所得包括来源于海南自由贸易港的综合所得（包括工资薪金、劳务报酬、稿酬、特许权使用费四项所得）、经营所得以及经海南省认定的人才补贴性所得”；

• This preferential tax rate is applicable for tax returns filed in Hainan;
  “在海南省办理个人所得税年度汇算清缴时享受上述优惠政策”；

• This policy is effective from January 1, 2020 to December 31, 2024. From 2025 on, it will be replaced by a three-tiered progressive individual income tax system, at 3%, 10%, and 15%, for more taxpayers.
  该项政策自2020年1月1日起执行至2024年12月31日。到2025年后，海南自由贸易港将按照3%、10%、15%三档超额累进税率征收个人所得税，适用人群更广、优惠力度更大。

Based on our preliminary evaluation, we are glad to inform you that you fall in the category of high-end or urgently-needed talent in the the Hainan FTP (i.e. you are accredited talent by the competent provincial talent administration, your annual income reaches RMB 300,000 before tax, or you are on the list of urgently-needed talent in the Hainan FTP). You are eligible to tax refund provided that:经初步判断，您符合海南自由贸易港高端人才或紧缺人才条件（我省人才部门认定的人才或年度税前收入达到30万元或符合海南自由贸易港行业紧缺人才需求目录）。如果：

• You have signed a one-year or longer-term employment agreement with an enterprise or entity registered and de facto operating in the Hainan FTP; 
  您与注册在海南自由贸易港且实质性运营的企业或单位签订有1年以上的劳动合同或聘用协议;

• You have paid social insurances tax for at least six consecutive months (incl. December 2020); and
  连续缴纳社保满6个月（包含12月当月）; 且

• Your pre-tax annual income earned in the Hainan FTP exceeds RMB 425,000 (excl. Tax deductions like expenses for supporting parent(s) over 60-year-old); or
  全年在海南自由贸易港税前综合收入达到42.5万元以上（不含赡养老人等专项附加扣除）或

• The payable tax of your annual business income exceeds RMB 210,000.  
  经营所得应纳税所得额达到21万元以上

Your tax refund will be returned to your bank account after you file your tax return in the next year.您个人所得税实际税负超过15%的部分，将在明年您办理汇算清缴后退还到您登记的银行账号。
You do not need to apply for the tax refund. Your tax information will be shared with competent agencies, and you will be included on the list of taxpayers entitled to the favorable individual income tax rate. In case you are worried that you may not be included on the list, you may submit supporting materials either online via the one-stop provincial talent service platform (https://wssp.hainan.gov.cn/hnwt/) or at the Hainan Provincial Government Service Center (2nd Floor, No.3 Wuzhishan South Road, Meilan District, Haikou) during the following designated period of time for filing your tax return:您无需提出申请，我们将通过部门信息共享方式，将您纳入享受个税优惠政策的人员名单。如果您担心可能遗漏，也可以在年度汇算清缴期间通过省级人才服务“一站式”平台线上线下提交相关材料（地址：海口市美兰区五指山南路3号海南省政务服务中心二楼大厅，网址：https://wssp.hainan.gov.cn/hnwt/）。

• Time to file your Business Income Tax Return: January 1 to March 31, 2021. 
  经营所得汇算清缴办理时间：2021年1月1日 —3月31日。

• Time to file your Individual Income Tax Return: March 1 to June 30, 2021. 
  综合所得汇算清缴办理时间：2021年3月1日—6月30日。
  N.B. You are recommended to file your tax return either in a local tax service hall or electronically on the IIT tax App of the STA or the website: https://etax.chinatax.gov.cn/
  建议通过自然人电子税务局（扣缴客户端、WEB端）、办税服务厅办理。

In case of any questions, please contact the Talent Development Bureau of the CPC Hainan Provincial Committee by phone: [phone], or Hainan Provincial Tax Service by phone: 12366 for more information.如有疑问欢迎拨打电话咨询，省委人才发展局：0898—66501217，省税务局：12366。
Wish you good health and prosperity!祝您身体健康，工作顺利。
Talent Development Bureau of the CPC Hainan Provincial Committee海南省委人才发展局  
Hainan Provincial Tax Service of the State Taxation Administration国家税务总局海南省税务局
October 19, 20202020年10月19日

中共海南省委自由贸易港
工作委员会办公室

编辑|孙浩

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