近日，海南省发展改革委出台《〈海南自由贸易港鼓励类产业目录（2020年本）〉界定指引》（以下简称《指引》），以通俗易懂的语言对目录条目进行逐一解读，供相关部门和企业判定经营业务是否属于鼓励类产业时参考。

Recently, the Provincial Development and Reform Commission issued The Guidelines to the Definition of the Catalogue of Encouraged Industries in the Hainan Free Trade Port (2020 Edition) (hereinafter referred to as the Guidelines), which interpret the items one by one in a straightaway fashion. Relevant departments and enterprises can refer to the Guidelines when judging whether their business belongs to an encouraged industry.

鼓励类产业企业减按15%征收企业所得税是中央赋予海南自由贸易港的重要政策。目前，企业享受鼓励类产业税收优惠采取“自行判别、申报享受、相关资料留存备查”的办理方式，即企业根据行业和经营情况以及相关规定自行判断是否符合优惠条件，符合条件的可以按照税法规定时间自行申报享受税收优惠。

Levying corporate income tax at a reduced rate of 15% for enterprises in encouraged industries is an important policy granted by the central government to Hainan Free Trade Port. Enterprises eligible for tax incentives in encouraged industries adopt the application model of "self-judgment, application, and retention of materials for reference". In other words, enterprises independently judge whether they meet the conditions according to the industry and business conditions as well as relevant regulations. Eligible enterprises can independently apply for tax incentives within the period stipulated in the tax law.

省发展改革委相关负责人介绍，在执行过程中，企业多次反映目录部分条目表述较为专业，自行判别存在一定难度。《指引》旨在积极回应企业诉求，更好地执行《海南自由贸易港鼓励类产业目录（2020年本）》。

An official from the Provincial Development and Reform Commission said that enterprises repeatedly expressed difficulties in making independent judgments because some of the entries in the catalogue are couched in professional terms. Therefore, the Guidelines aims to respond to the demands of enterprises and facilitate the implementation of the Catalogue of Encouraged Industries in the Hainan Free Trade Port (2020 Edition).

《指引》分十四类行业对《海南自由贸易港鼓励类产业目录（2020年本）》进行行业描述和界定。比如，在制造业行业，“红酒、牛羊肉、牛奶、冻品、燕窝等进口食品的深加工制造”是指，利用食品开发技术、质量安全技术、资源改良技术、精深加工技术及装备等现代化深加工技术手段，对进口的红酒、牛羊肉、牛奶、冻品、燕窝等产品再次进一步地、更精细地加工，使之成为更高层次的产品的活动。

The Guidelines described and defined the Catalogue according to 14 industries. For example, in the manufacturing industry, "deep processing and production of imported food such as red wine, beef and mutton, milk, frozen products, and edible bird's nest" refers to those that use modern deep-processing technologies including technologies of food development, quality safety, resource improvement, as well as intensive processing and equipment to sophisticatedly process the above mentioned imported products in a way of making them of higher level.

“游艇、邮轮制造及配套产业”是指，通过引进国外先进技术和自主研发的生产技术、相关工艺设备等，对各种型号的交通艇、游艇、工作艇、高速艇、远洋邮轮等游艇邮轮及其配套零部件的生产制造产业。

"Yacht and cruise manufacturing as well as supporting industries" refers to the production and manufacturing industries for all types of yachts and cruises such as water buses, yachts, working boats, high-speed boats, ocean liners as well as their matching parts and components through the introduction of foreign advanced technology, as well as independently developed production technology and related process equipment.

在交通运输、仓储和邮政业方面，“航运航空保税燃油加注服务”是指，对国际航行船舶、航空器供应存储在指定的保税燃料油专用仓库的保税燃料油加注等。

In terms of the transportation, warehousing, and postal industries, “refueling service of bonded shipping and aviation fuel” refers to the supply of refueling bonded fuel oil stored in designated bonded fuel oil depots for international voyage ships and aircraft.