Promulgation Authorities： Hainan Provincial People's Government
Release Date： 2020.08.26
Effective Date： 2020.01.01
Doc Number： Qiong Fu [2020] No.41
Notice of Hainan Provincial People's Government on Promulgation of the Provisional Measures of Hainan Free Trade Port for the List-based Administration of High-end Talent and Talent in Short Supply Who Are Entitled to Preferential Individual Income Tax Policies
Qiong Fu [2020] No.41
The people's governments of all cities, counties and autonomous counties, and all departments directly under the Provincial Government,
The Provisional Measures of Hainan Free Trade Port for the List-based Administration of High-end Talent and Talent in Short Supply Who Are Entitled to Preferential Individual Income Tax Policies, approved by the Hainan Provincial Committee of the CPC, the Hainan Provincial Government, the Ministry of Finance and the State Taxation Administration, are hereby promulgated for your implementation.
Hainan Provincial People's Government
August 26, 2020
Provisional Measures of Hainan Free Trade Port for the List-based Administration of High-end Talent and Talent in Short Supply Who Are Entitled to Preferential Individual Income Tax Policies
Article 1 Pursuant to the provisions of the Master Plan for Hainan Free Trade Port and the Notice of Ministry of Finance and State Taxation Administration on Individual Income Tax Policies for High-end Talent and Talent in Short Supply in Hainan Free Trade Port (Cai Shui [2020] No. 32), these Measures are formulated for the purpose of implementation of preferential individual income tax policies for high-end talent and talent in short supply in the Hainan Free Trade Port.
Article 2 Hainan Province adopts the list-based administration for high-end talent and talent in short supply who are entitled to preferential policies.
Article 3 To enjoy the preferential individual income tax policies, high-end talent and talent in short supply shall work in the Hainan Free Trade Port, contribute social security premiums such as basic pension insurance premiums for six months or more consecutively within a tax year in the Hainan Free Trade Port (including the month of December of the current year), and provide proof materials for employment relationship such as labour contract or employment agreement for one year or more entered into with an enterprise or organisation registered and operating substantively in the Hainan Free Trade Port.
Overseas high-end talent and overseas talent in short supply who are unable to contribute social security premiums shall provide proof materials for employment relationship such as labour contract or employment agreement entered into with an enterprise or organisation registered and operating substantively in the Hainan Free Trade Port.
Article 4 High-end talent entitled to the preferential individual income tax policies shall also meet either of the following conditions in addition to the provisions of Article 3:
(I) the candidate shall be one that has been identified as talent by Hainan human resources authority at any level; and
(II) the candidate's income at the Hainan Free Trade Port reaches CNY300 ,000 or more within one tax year (subject to dynamic adjustment by Hainan Province according to the status of economic and social development);
Article 5 While complying with the provisions of Article 3 hereof, urgently needed talent entitled to preferential individual income tax policies shall also fall within the scope of the catalogue of professionals in short supply in the Hainan Free Trade Port.
Hainan human resources authorities are responsible for releasing the catalogue of professionals in short supply in the Hainan Free Trade Port and updating the same from time to time.
Article 6 Hainan human resources authorities shall, jointly with the relevant departments and pursuant to the provisions of these Measures, submit the list of high-end talent and talent in short supply who are entitled to preferential individual income tax policies to tax authorities of Hainan province on a regular basis. Tax authorities of Hainan province may also temporarily propose to determine high-end talent and talent in short supply as needed, and the Hainan human resources authorities shall render cooperation.
Article 7 Persons determined as high-end talent or talent in short supply may enjoy preferential tax policies in the current year. Those who no longer satisfy the criteria for high-end talent or talent in short supply shall not enjoy tax incentives in the current year.
Article 8 Persons listed as objects subject to joint punishment for dishonesty pursuant to law are not entitled to preferential individual income tax policies.
Article 9 By relying on the information-based platform for social management in Hainan Province, Hainan authorities of human resources, social security and taxation shall strengthen interim and ex post regulation, conduct random checks on the tax incentives enjoyed by high-end talent and talent in short supply, and carry out risk evaluation and risk response according to the results of the checks.
Article 10 Where there is any objection or dispute as to talent's entitlement to preferential tax policies, human resources authorities of Hainan Province at all levels shall take the lead in coordinating the settlement of such disputes. In the event of any objection or dispute as to whether the enterprise or entity that the talent serve operates the Hainan Free Trade Port in a substantive manner, the market regulatory authority of Hainan Province shall take the lead to coordinate and resolve the dispute.
Article 11 The Talent Development Bureau of the Hainan Provincial Committee of the CPC, the Finance Department of Hainan Province and Hainan Provincial Tax Service, State Taxation Administration shall formulate specific implementing rules taking into account the Measures.
Article 12 These Measures shall come into effect on January 1, 2020 and remain in effect until December 31, 2024.
Appendix:
Catalogue of Professionals in Short Supply in Hainan Free Trade Port (Edition 2020)
(I) Technical backbones and management professionals in the tourism industry, including tourism strategy research professionals, tourism industry research professionals, tourism market research professionals, tourism services and management professionals, tourism resource development and utilisation professionals, scenic development and management professionals, tourism culture innovation professionals, travel agency business management professionals, hotel management professionals, catering management and service professionals, conference and exhibition planning and management professionals, tourism information management and analysis professionals, super-tour guide, senior trainer for hotels etc.
2. Technical backbones and management professionals in the modern service industry, including strategic research professionals, business negotiation professionals, international trade remedy professionals, business law professionals, translation professionals, food engineers, industrial planning and analysis professionals, economic analysis and product analysis professionals, and market operation and monitoring professionals; foreign notarization professionals, forensic expertise professionals, forensic expertise and physical evidence professionals, forensic expertise industry environment damage professionals, and international commercial arbitration professionals; management consulting professionals, investment promotion professional service professionals, and marketing management professionals, etc.
3. Technical backbones and managerial professionals in the high-tech industry, including R&D and manufacturing professionals in high-end manufacturing industry, professionals in ship R&D, design and manufacturing, marine engineering R&D, design and manufacturing professionals in automobile R&D, design and manufacturing professionals, environmental protection engineers, petrochemical engineers, professionals operating energy conservation and emission reduction projects, professionals operating pollution prevention and treatment, process research engineers, laboratory analysts, senior software testing engineers, automation equipment engineers, digital IC design engineers, professionals developing and utilizing new energy and professionals operating projects, etc.
4. Technical backbones and managerial professionals in the agricultural field, including managerial professionals in the seed industry, professionals for system formulation and promotion, professionals for promotion and application of results in the seed industry, professionals for animal and plant genetic breeding, professionals for development and research of germplasm resources, professionals for plantation, breeding and processing, professionals for project planning and professionals for Nanfan construction and operation.
5. Technical backbones and management professionals in the medical field, including persons-in-charge of research and development projects, drug research and development personnel, drug quality researchers, drug synthesis technical personnel, animal experiment research personnel, organic synthesis research personnel, pharmacological analysis personnel, pathological diagnosis personnel, clinical research leaders, clinical laboratory personnel, clinical laboratory (CRO) personnel, drug inspection personnel, senior technical consultants for medical equipment, pharmaceutical logistics management personnel, strategic procurement manager, pharmaceutical retail management personnel, practising doctor, practising pharmacist, rehabilitation therapist etc.
6. Technical backbones and management professionals in the field of education, including members of scientific research teams, teachers, researchers, education management professionals and cooperative education project management professionals, etc.
7. Technical backbones and management professionals in employment and entrepreneurship in sports field, including sports industry management professionals, project competition operation and development professionals, sports project management and promotion professionals, sports coaches, competition project managers, competition executive commissioners, overseas competition BD professionals, etc.
8. Technical backbones and management professionals in the telecommunications field, including information technology consulting consultants, electronic engineers, chip design engineers, chip design architects, VLSI designers, surface treatment engineers, SMT engineers, PCB Layout engineers, vacuum coating engineers, industrial (IE) engineers, process (PE) engineers, NPI engineers, RF engineers, telecommunications designers, communications technicians, etc.
9. Skill and technical backbones and management professionals in the Internet field, including management professionals, product (project) managers, software engineers, hardware engineers, big data analysis engineers, big data processing and application personnel, spatial information and digital technology personnel, interface design (UI) engineers, WEB front-end development engineers, multimedia (game) development engineers, algorithm engineers, system framework engineers, network security engineers, mobile development engineers, operation and maintenance engineers, information security engineers, communications professionals, computer-aided design (CAD) R&D engineers, computer-aided engineering (CAE) R&D engineers, digital media technicians, intelligent science and technical personnel, etc.
10. Skilled technical backbones and management professionals in the cultural field, including cultural and sports project operation and management professionals, literature data development professionals, literature collection and editing professionals, archaeological professionals, cultural relics identification professionals, cultural relics protection professionals, cultural relic restoration professionals, display and publicity education professionals, cultural relic collection material management professionals, play-writer, director, composer, conductor, performer, choreographer, stage technician, literary, painting and sculpture creation professionals, news collection and editing and broadcasting professionals, cultural, museum art curatorial and exhibition professionals, animation design and creation professionals, advertising designers, graphic designers, new media operation professionals, auctioneers, etc.
11. Technical backbones and management professionals in the maintenance field, including automobile maintenance professionals, ship maintenance professionals, aviation maintenance professionals, medical device maintenance professionals, etc.
12. Skilled technical backbone and managerial professionals in the financial field, including financial management professionals, strategic research professionals, industry research professionals, market research professionals, technology and finance professionals, fund managers, investment banking professionals, credit approval professionals, fixed income foreign exchange bulk commodity (FICC) professionals, exchange investment professionals, industry investment consulting professionals, insurance actuarial professionals, supply chain finance professionals, shipping finance business professionals, offshore finance business professionals, cross-border finance professionals, cross-border international trade financing professionals, green finance professionals, cultural finance professionals, Internet finance professionals, entrepreneurial finance professionals, wealth management professionals, financial product development professionals, financial public relations professionals, financial data analysis professionals, financial and legal professionals, financial accounting professionals, financial audit professionals, financial supervision professionals, guarantee business professionals, factoring business professionals, insurance asset management professionals, reinsurance business professionals, underwriting and claim settlement professionals, financing lease professionals, credit reporting and evaluation professionals, compliance and anti-money laundering professionals, risk management professionals, etc.
13. Skilled technical backbones and managerial professionals in the shipping field, including civil engineering project managers of ports, professionals for port and waterway planning, construction and operation, shipping management, ship services, foreign-related port operators, foreign-related legal specialists, port on-site instructors (dispatchers, central controllers, and planners), foreign affairs representatives, certified surveyors, crewmembers qualified (including sailors and fishery sailors), pilots, airmen qualified (aircrew and ground personnel, including foreign pilots, navigators, flight mechanics, flight communicators, aviation security officers, civil aviation telecommunications personnel, flight intelligence personnel, meteorology personnel and air crew), propeller research and development personnel, satellite navigation development personnel, aerodynamic design engineers, modeling and computing engineers, and airspace information technology personnel of civil aircrafts.
14. Logistics enterprise operation and management professionals, logistics industry research professionals, logistics project development professionals, logistics park distribution center planning and design professionals, logistics plan engineers, supply chain commissioners, international procurement managers, international freight forwarders, and customs commissioners; construction planning project management professionals, architectural design and research professionals, urban and rural planning and research professionals, and landscape design and research professionals; tracking management professionals for marine oil and gas projects, evaluation professionals for marine oil and gas resources, marine oil and gas exploration professionals, and evaluation professionals for marine oil and gas geology; research statistical professionals, analytical statistical professionals, and legal statistical professionals.
15. Professionals employed by governmental organs and public institutions as well as statutory bodies and social organizations in Hainan Province.
16. Other foreigners who meet the relevant standards in the Provisional Measures for Licensing Administration Services for Foreigners to Work in Hainan (Category C).
17. Professionals from Hong Kong, Macau and Taiwan Who Are Practising at Hainan Free Trade Port.
18. Other technical backbones and management professionals urgently needed in other industries and fields not subject to restricted access in Hainan Province.
