Sanya, Hainan is tax-free. Exempt from what tax? Why is it tax-free?

Duty-free goods refer to goods that can be exempted from value-added tax according to national laws.

The essence of the policy of "tax exemption for outlying islands" is to attract domestic tourists to Hainan for sightseeing and shopping in a tax-free and profit-making way, and promote the construction and development of Hainan as an "international tourist island". Tax exemption and profit are only means, and the purpose is to promote the development of tourism in Hainan.