Preferential policies for tourism in 2023

1. is related to enterprise income tax. Document 3 1 defines the scope, types, tax rates and amortization of fixed assets of enterprises that can enjoy preferential corporate income tax. The implementation period of this preferential policy is 4 years, from June 65438+1 October1to June 65438+February 3 1 2024. (1) Enterprise income tax shall be levied at the reduced rate of 15% for encouraged industrial enterprises registered in Hainan Free Trade Port and having substantial operations. 1. Substantive management refers to the fact that the actual management organization of the enterprise is located in Hainan Free Trade Port, which implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise. 2. Encouraged industrial enterprises refer to enterprises whose main business is the industrial projects specified in the Catalogue of Encouraged Industries in Hainan Free Trade Port, and whose main business income accounts for more than 60% of the total income of enterprises. 3. The Catalogue of Encouraged Industries in Hainan Free Trade Port includes the Catalogue of Industrial Structure Adjustment Guidance (version 20 19), the Catalogue of Industries Encouraged by Foreign Investment (version 20 19) and the Catalogue of Newly Encouraged Industries in Hainan Free Trade Port. 4. For enterprises that meet the above conditions, if the head office is located in Hainan Free Trade Port, this preferential treatment is only applicable to the income of its head office and branches; Enterprises headquartered outside the free trade port only enjoy this preferential treatment for the income of their eligible branches in Hong Kong. (2) Income from newly-increased overseas direct investment by enterprises in tourism, modern service industry and high-tech industries established in Hainan Free Trade Port shall be exempted from enterprise income tax. The income from new overseas direct investment shall meet the following conditions: the operating profit obtained by newly established overseas branches; Or the dividend income corresponding to overseas direct investment increased by overseas subsidiaries with a shareholding ratio of more than 20% (inclusive). The legal enterprise income tax rate of the invested country (region) is not less than 5%. (3) For enterprises established in Hainan Free Trade Port, newly purchased (including self-built and self-developed) fixed assets or intangible assets with a unit value of not more than 5 million yuan (inclusive) are allowed to be included in the current cost at one time, and deducted when calculating taxable income, and depreciation and amortization are no longer calculated on an annual basis; If the unit value exceeds 5 million yuan, the depreciation and amortization period can be shortened or accelerated. Second, personal income tax. Circular No.32 mainly involves high-end talents and talents in short supply working in Hainan Free Trade Port, and the part where the actual personal income tax burden exceeds 15% shall be exempted. The implementation period of this preferential policy is 4 years, from June 65438+1 October1to June 65438+February 3 1 2024. 1. The above income includes the comprehensive income of Hainan Free Trade Port (including wages and salaries, labor remuneration and royalties), operating income and subsidy income, a talent recognized by Hainan Province. 2. Taxpayers can enjoy this preferential treatment when handling the annual final settlement of individual income tax in Hainan Province. This preferential policy is similar to Guangdong-Hong Kong-Macao Greater Bay Area's previous preferential tax policy. Guangzhou has made clear the scope of identification and implementation rules for high-end talents and talents in short supply. The trial policy in Greater Bay Area will be implemented until June 65438+February 3, 20231. Third, tariffs. Announcement No.33 made it clear that the annual duty-free shopping quota for outlying island passengers was 654.38+10,000 yuan, unlimited times. Since July 2020 1. 1. Travelers refer to domestic and foreign travelers who have reached the age of 16, bought air tickets for outlying islands and hold valid identity documents (domestic travelers hold resident ID cards, Hong Kong, Macao and Taiwan travelers hold travel documents, and foreign travelers hold passports), but have not left Hainan Island, including Hainan residents. 2. Duty-free goods purchased from outlying islands are final goods for consumers' own use, and may not enter the domestic market for resale. Individuals who illegally resell, buy or smuggle duty-free goods shall be included in the credit record according to the law and regulations, and shall not buy duty-free goods from outlying islands within three years; Those who constitute smuggling or violate customs supervision regulations shall be dealt with by the customs in accordance with relevant regulations, and those who constitute a crime shall be investigated for criminal responsibility according to law.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.