Hainan Free Trade Port Substantive Operations Tax Compliance Self-Check Guide

Problem Space

When a business claims Hainan Free Trade Port incentives — such as 15% enterprise income tax, encouraged-industry treatment, or high-end/tight talent IIT relief — the hard part is proving that operations are substantive in the port. This skill helps teams audit common failure points: the four substantive-operation elements, in-port residence thresholds, revenue share, on-island accounts, and post-closure tax simplification. It is aimed at reducing exposure to shell-company, profit-shifting, and invoice-economy risks under regulatory review.

How It Works

• Scenario-based Q&A: state the entity type — encouraged-industry company, branch, non-resident entity, or talent individual — and ask about eligibility, risk checks, or remediation.
• Structured checks: evaluate operations in the port, personnel in the port, books in the port, and property in the port, then list gaps and policy references.
• Risk flags: identify common issues such as insufficient resident staff, offshore settlement accounts, main business revenue below 60%, cost mismatches, or shell-company patterns.
• Reports and estimation: generate self-assessment, revenue-share calculation, talent benefit checks, and landing-plan templates; a web self-check page supports real-time calculation and remediation hints, with data used only for the current calculation.

Boundaries

Outputs are compliance references only and do not constitute tax, audit, or legal advice. It does not file returns, pay taxes, process refunds, or handle disputes. For material decisions, confirm with the competent tax authority and qualified professionals.