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，海南省委人才發(fā)展局、國(guó)家稅務(wù)總局海南省稅務(wù)局聯(lián)合向海南自貿(mào)港高端緊缺人才寄送了《致海南自由貿(mào)易港高端緊缺人才的一封信》，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年是海南自由貿(mào)易港揚(yáng)帆起航之年，感謝您為海南自由貿(mào)易港建設(shè)作出的貢獻(xiàn)。
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、國(guó)務(wù)院印發(fā)了《海南自由貿(mào)易港建設(shè)總體方案》，財(cái)政部、稅務(wù)總局印發(fā)了《關(guān)于海南自由貿(mào)易港高端緊缺人才個(gè)人所得稅政策的通知》（財(cái)稅〔2020〕32號(hào)），海南省人民政府印發(fā)了《海南自由貿(mào)易港享受個(gè)人所得稅優(yōu)惠政策高端緊缺人才清單管理暫行辦法》（瓊府〔2020〕41號(hào)）。其中，明確
The maximum individual income tax (IIT) rate for high-end and urgently-needed talent working in the the Hainan FTP is 15%;“對(duì)在海南自由貿(mào)易港工作的高端人才和緊缺人才，其個(gè)人所得稅實(shí)際稅負(fù)超過(guò)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來(lái)源于海南自由貿(mào)易港的綜合所得（包括工資薪金、勞務(wù)報(bào)酬、稿酬、特許權(quán)使用費(fèi)四項(xiàng)所得）、經(jīng)營(yíng)所得以及經(jīng)海南省認(rèn)定的人才補(bǔ)貼性所得”；
This preferential tax rate is applicable for tax returns filed in Hainan;“在海南省辦理個(gè)人所得稅年度匯算清繳時(shí)享受上述優(yōu)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.該項(xiàng)政策自2020年1月1日起執(zhí)行至2024年12月31日。到2025年后，海南自由貿(mào)易港將按照3%、10%、15%三檔超額累進(jìn)稅率征收個(gè)人所得稅，適用人群更廣、優(yōu)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:
經(jīng)初步判斷，您符合海南自由貿(mào)易港高端人才或緊缺人才條件（我省人才部門(mén)認(rèn)定的人才或年度稅前收入達(dá)到30萬(wàn)元或符合海南自由貿(mào)易港行業(yè)緊缺人才需求目錄）。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; 您與注冊(cè)在海南自由貿(mào)易港且實(shí)質(zhì)性運(yùn)營(yíng)的企業(yè)或單位簽訂有1年以上的勞動(dòng)合同或聘用協(xié)議;
You have paid social insurances tax for at least six consecutive months (incl. December 2020); and連續(xù)繳納社保滿6個(gè)月（包含12月當(dāng)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全年在海南自由貿(mào)易港稅前綜合收入達(dá)到42.5萬(wàn)元以上（不含贍養(yǎng)老人等專項(xiàng)附加扣除）或
The payable tax of your annual business income exceeds RMB 210,000. 經(jīng)營(yíng)所得應(yīng)納稅所得額達(dá)到21萬(wàn)元以上
Your tax refund will be returned to your bank account after you file your tax return in the next year.
您個(gè)人所得稅實(shí)際稅負(fù)超過(guò)15%的部分，將在明年您辦理匯算清繳后退還到您登記的銀行賬號(hào)。
You do not need to apply for the tax return. 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:
您無(wú)需提出申請(qǐng)，我們將通過(guò)部門(mén)信息共享方式，將您納入享受個(gè)稅優(yōu)惠政策的人員名單。如果您擔(dān)心可能遺漏，也可以在年度匯算清繳期間通過(guò)省級(jí)人才服務(wù)“一站式”平臺(tái)線上線下提交相關(guān)材料（地址：?？谑忻捞m區(qū)五指山南路3號(hào)海南省政務(wù)服務(wù)中心二樓大廳，網(wǎng)址：https://wssp.hainan.gov.cn/hnwt/）。
Time to file your Business Income Tax Return: January 1 to March 31, 2021. 經(jīng)營(yíng)所得匯算清繳辦理時(shí)間：2021年1月1日 —3月31日。
Time to file your Individual Income Tax Return: March 1 to June 30, 2021. 綜合所得匯算清繳辦理時(shí)間：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/建議通過(guò)自然人電子稅務(wù)局（扣繳客戶端、WEB端）、辦稅服務(wù)廳辦理。
In case of any questions, please contact the Talent Development Bureau of the CPC Hainan Provincial Committee by phone: +86 898-66501217, or Hainan Provincial Tax Service by phone: 12366 for more information.
如有疑問(wèn)歡迎撥打電話咨詢，省委人才發(fā)展局：0898—66501217，省稅務(wù)局：12366。
Wish you good health and prosperity!
祝您身體健康，工作順利。
Talent Development Bureau of the CPC Hainan Provincial Committee
海南省委人才發(fā)展局
Hainan Provincial Tax Service of the State Taxation Administration
國(guó)家稅務(wù)總局海南省稅務(wù)局
Date: October 19, 2020
2020年10月19日
來(lái)源：海南自由貿(mào)易港官方公眾號(hào) 整理 ：重慶西迪斯翻譯公司
