中英双语 | 致纳税企业的一封信

Letter to Tax-paying Enterprises

致纳税企业的一封信

Jan. 29, 2021

2021年1月29日

Dear representative(s) of ________ (company name):

（具体企业名称）：

As the year 2020 marks the inauguration of the construction of Hainan Free Trade Port (Hainan FTP), we’d like to extend our thanks to you for your company’s contribution to 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。

At the start of June 2020, the CPC Central Committee and the State Council jointly issued the Master Plan for the Construction of the Hainan Free Trade Port, which stipulated that encouraged enterprises incorporated and de facto operating in Hainan FTP are entitled to a preferential 15% corporate income tax (CIT) rate.

2020年，中共中央、国务院印发的《海南自由贸易港建设总体方案》，明确“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%征收企业所得税”。

Following the Master Plan, the Ministry of Finance and the State Taxation Administration jointly released the Circular on Preferential Corporate Income Tax Policy for Hainan Free Trade Port, which further specified that the term encouraged enterprise refers to a company whose primary business activity is in the Catalog of Encouraged Industries of Hainan FTP and this primary business activity should account for over 60% of the company’s total revenue. The Circular also stated that the aforementioned policy is effective from January 1, 2020 to December 31, 2024. This policy will be replaced by a more favorable one by 2025.

财政部、税务总局印发的《关于海南自由贸易港企业所得税优惠政策的通知》（财税〔2020〕31号），进一步明确“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”，该项政策自2020年1月1日起执行至2024年12月31日。2025年后将实行更加优惠的企业所得税政策。

To enjoy the preferential CIT rate, you need to assess your eligibility beforehand and then submit your application, and keep relevant supporting materials in file for future review. If your company is registered and actually operating in Hainan FTP, your core business is in the Catalog of Encouraged Industries in Hainan Free Trade Port released by NDRC on Jan. 29，and over 60% of your company’s total revenue is generated from your core business, then your company is entitled to the preferential 15% CIT rate. All you need to do is to fill in a prescribed application form for preferential CIT rate when you file your monthly (quarterly) tax return for your estimated tax payments.   

企业享受鼓励类产业税收优惠政策采取“自行判别、申报享受、相关资料留存备查”的方式办理。如果您注册在海南自由贸易港并实质性运营，以1月29日国家发展和改革委员会印发的《海南自由贸易港鼓励类产业目录》（包括国家现有产业目录中的鼓励类产业和海南自由贸易港新增鼓励类产业）中规定的产业项目为主营业务，且主营业务收入占企业收入总额60%以上，即符合“减按15%的税率征收企业所得税”的政策条件，在企业所得税月（季）度预缴纳税申报时填报《减免所得税优惠明细表》有关栏次即可享受税收优惠。

If your company hasn’t applied for the preferential tax rate yet and you do meet the aforementioned requirements, you still can submit your application together with your monthly (quarterly) tax return in the following month(s) before or during the year-end tax settlement. Our tax authority will issue your tax refund — any estimated tax payments overpaid above the 15% rate in this year — during the year-end tax settlement.

如果您符合享受鼓励类产业税收优惠条件，截至目前尚未申报享受，可在今年剩余月（季）度预缴纳税时或年终汇算清缴时申报享受。今年已预缴税款中超过15%部分，税务机关将在年终汇算清缴时予以退还。

When handling your application, our local tax authority will confirm your eligibility with the provincial tax authority should they conclude that your company isn’t entitled to the preferential tax rate. The Development and Reform Commission of Hainan will have the final say if the provincial tax authority still cannot decide whether your core business is in the Catalog.    

如果主管税务机关在后续管理中认为企业不符合税收优惠条件，将由主管税务机关上报至省税务局确认。省税务局对企业主营业务是否属于海南自由贸易港鼓励类产业目录难以确认的，将提交省发展和改革委员会最终界定。

For more information, please follow our official WeChat account or visit our official website (http://hainan.chinatax.gov.cn/). If you still have any questions, please call the Hainan Tax Service hotline at 12366.

如果您想了解相关政策详情，请关注“海南税务”微信公众号，或登录海南省税务局门户网站。如以上渠道仍不能解决您的问题，欢迎致电12366海南纳税服务热线，我们将竭诚为您服务。

Wish we can work together to write a new chapter for the construction of Hainan FTP!

愿我们携手同行，共同谱写海南自由贸易港建设新篇章！

Sincerely yours,

此致，

Hainan Provincial Tax Service of State Taxation Administration

国家税务总局海南省税务局

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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