财政部 税务总局

关于延续实施海南自由贸易港企业所得税优惠政策的通知

财税〔2025〕3号

海南省财政厅、国家税务总局海南省税务局：

    为支持海南自由贸易港建设，现就延续实施有关企业所得税优惠政策事项通知如下：

    一、《财政部 税务总局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)规定的税收优惠政策，执行期限延长至2027年12月31日。

    二、《财政部 税务总局关于印发〈海南自由贸易港旅游业、现代服务业、高新技术产业企业所得税优惠目录〉的通知》(财税〔2021〕14号)规定的《海南自由贸易港旅游业、现代服务业、高新技术产业企业所得税优惠目录》，执行期限延长至2027年12月31日。

财政部 税务总局
2025年1月24日

The State Administration of Taxation of the Ministry of Finance

Notice on the Continuing Implementation of the Preferential Policy for Enterprise Income Tax in Hainan Free Trade Port

Finance and Taxation [2025] No. 3

Hainan Provincial Department of Finance and State Administration of Taxation Hainan Provincial Taxation Bureau:

    In order to support the construction of Hainan Free Trade Port, the following notice is hereby issued on the continued implementation of relevant corporate income tax preferential policies:

    1. The tax preferential policies stipulated in the "Notice of the State Administration of Finance and Taxation on preferential policies for enterprises in Hainan Free Trade Port" (Finance and Taxation [2020] No. 31) will be extended to December 31, 2027.

    2. The "Notice of the State Administration of Taxation of the Ministry of Finance and Taxation on Issuing the "Catalogue of Income Tax for Enterprises in Tourism, Modern Services and High-tech Industry of Hainan Free Trade Port" (Finance and Taxation [2021] No. 14) shall be extended to December 31, 2027.

The State Administration of Taxation of the Ministry of Finance

January 24, 2025