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Original title: Investigation of the free trade port legislation of the National College of the People of the National University of the People; Hainan’s many policies cannot be replicated nationally
Our reporter Pei Yu reports from Beijing
From the consumption boom caused by the increase in the duty-free shopping quota in the outer islands to the duty-free list of imported raw materials and accessories, after the launch of the Hainan Free Trade Port general plan, the policies The favorable and support that Hainan has ever received envied the outside world.
The “China Business Daily” reporter learned that the relevant parties are considering passing legislation to establish the special policies of the Hainan Free Trade Port, which is the Hainan Free Trade Port Law. As a legislature, the National People’s Congress has also begun to consider relevant legislative working arrangements.
However, several authoritative sources made it clear to journalists that the Hainan Free Trade Port’s suite of preferential and supportive policies, including outlying islands tax exemptions, will be exclusive to the Hainan Free Trade Port and not It will be promoted throughout the country. Copy. This means that the future development of Hainan will have unique advantages throughout the country.
Special legislation
It is not a temporary idea to wish to legislate for the Hainan Free Trade Port. This work is mentioned in the “General Plan for the Construction of the Free Trade Port of Hainan” (hereinafter the “Plan”). In Article 32 of the “Plan”, it is clearly stated that “Under the premise of following the constitutional provisions and the basic principles of laws and administrative regulations, Hainan is supported to fully exercise the legislative power of the special economic zone, over the basis for the actual construction of a free trade port, and formulate special economic zone regulations. “
Prior to this, Liu Cigui, secretary of the Hainan Provincial Party Committee, stated repeatedly during the Two National Sessions that he hoped to “enact legislation for Hainan.” According to the information available to the journalist, the National People’s Congress has established a special class to draft the Hainan Free Trade Ports Law and has gone to Hainan to conduct field research on the legislation to understand the situation.
A local person with knowledge of the situation told reporters that the APN special class divided into two working groups during their investigation in Hainan. “I went to Sanya, Yangpu, Boao, Haikou, Lecheng and other places successively, and also concentrated on understanding the management model and status quo of ‘first-line liberalization and second-line management.’ These should be important contents of the legislation of free trade ports “. Say.
Hainan also attaches great importance to legislative work, especially the establishment of the Hainan Free Trade Ports Law Assistance Research Working Group (hereinafter the Research Assistance Working Group). A person close to the local government told reporters that Liu Cigui, secretary of the Provincial Party Committee, also served as the leader of the assistant investigation team. Under the chairmanship of Liu Cigui, several coordination meetings were held to actively assist the legislative investigation work at the NPC level.
Various sources told reporters that the National People’s Congress has begun to consider legislative arrangements for the Hainan Free Trade Ports Law. At the same time, legislative work must also take into account the effect of forming a system of rule of law in free trade ports with local regulations and trade dispute resolution mechanisms as important components. , “This is the matter of local legislation.” A source told reporters.
Seductive politics
“Legislating the free trade port at the national level is to set some special support policies and preferential policies for Hainan in a statutory way.” A person familiar with the situation told reporters that this includes exemption from outlying islands and import duties. A number of unique policies are exempt, such as “visible and tangible” for raw materials and auxiliary materials.
Among them, the tax exemption policy for the outer Hainan islands is naturally the most concerned. This policy has brought huge boosting effects to the Hainan consumer goods market. According to the official statistics of Hainan Province, from July 1 to October 31, 2020, the outlying islands of Hainan duty-free sales reached more than 12 billion yuan, an increase of more than 210%; the number of buyers reached 1.78 million, an increase of almost 60%; the number of purchases reached 13 million, an increase of 140%.
At the level of corporate income tax, Hainan also has advantages. This aspect can be divided into two stages, with the customs closure operation in 2025 as the limit. The journalist learned that from January 1, 2020, until customs closes in 2025, Encouraged Industry companies registered and operating in the Hainan Free Trade Port will be taxed with a tax rate on the 15% reduced corporate income and new investments abroad will be exempt. Income tax: After customs closes in 2025, all companies registered in the Hainan Free Trade Port will be required to pay a 15% corporate income tax.
This means that after the implementation of the customs closure management in 2025, the scope of this concession will be expanded.
The personal income tax is also the same way. Taking 2025 as the limit, at this stage before 2025, the part of the actual burden of personal income tax of senior talents and talents in shortage of Hainan Free Trade Port exceeding 15% will be exempt; After customs closes in 2025, for people who have lived in the Hainan Free Trade Port for a total of 183 days in a fiscal year, their comprehensive income and the operating income of the Hainan Free Trade Port will be 3%, 10% and 15%. Individual taxes are levied on excess progressive tax rates. Obviously, this is more favorable.
These policies have enough temptation, even impact.
Not copyable
Regarding the many preferential and supportive policies, including taxation, the Hainan Free Trade Port was envied by the outside world. At the same time, he also had expectations. It is hoped that Hainan’s pilot, trial and innovative policies can be provided to other countries in the country. Reproduction and regional promotion.
“This idea is not realistic. In the decision-making process of the Free Trade Port of Hainan, some principles have been clarified. One of the most important is that much of the supportive and preferential policies of the Free Trade Port of Hainan Hainan are independent from Hainan. It will not be copied or promoted across the country, “a person close to the central ministry told reporters.
Hainan Island has natural geographic advantages. On the one hand, the geographic shape of the island makes Hainan in a position to implement “first-line liberalization and second-line management”, that is, the shape of the island can form a natural physical isolation. On the other hand, the island of Hainan is located at the intersection of important international air routes, it is a natural port and has the basic conditions to become a free trade port. For this reason, from a strategic perspective, the Party Central Committee made the decision to build a free trade port in Hainan, and to achieve this strategic decision, it combined political support and resource support.
There are currently 18 taxes in China. At present, the thinking and general principles of Hainan tax system reform are: reduce the proportion of indirect taxes, realize a simple and scientific tax structure, fully optimize the elements of the tax system, significantly reduce the tax burden, attribution clear revenue and, in general, balance tax revenue and expenditure. If implemented in accordance with this line of thought, Hainan will have unmatched appeal across the country for businesses.
Therefore, to a large extent, the policy of “zero duty, low tax rate and simplified tax system” is “unique to Hainan”. According to the current thinking of the Hainan government and legislature, these exclusive policies will be treated as free trade. The form of Hong Kong law is fixed, thus forming the basis of the legal system.
In the “Plan”, the Central Committee of the Communist Party of China and the State Council clearly proposed to clarify the various institutional arrangements of the free trade port in legal form to provide basic and principled legal protection for the construction of the free trade port. .
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