Tax Policy Negative List of Self-Use Production Equipment Entitled to the “Zero-Tariff” Policy of the Hainan Free Trade Port
Negative List of Self-Use Production Equipment Entitled to the “Zero-Tariff” Policy of the Hainan Free Trade Port
I. Goods for which tax exemption is not permitted under laws, regulations, or relevant provisions, and goods whose import is prohibited by state regulations.
II. Equipment imported by enterprises in the coal mining and washing industry, ferrous metal mining and processing industry, non-ferrous metal mining and processing industry, and non-metallic mineral mining and processing industry (excluding enterprises engaged in the production of construction sand, stone, and soil, and in the extraction of geothermal, mineral water, and marine mineral resources).
III. Equipment imported by enterprises in the leather tanning and processing industry, and the fur tanning and product manufacturing industry.
IV. Equipment imported by enterprises in the coal chemical industry and the nuclear fuel processing industry.
V. Equipment imported by enterprises producing polyvinyl chloride (PVC) by the calcium-carbide method and those in the chromate (chromium salt) industry.
VI. Equipment imported by enterprises in the ferrous metal smelting and rolling processing industry.
VII. Equipment imported by enterprises in the non-ferrous metal smelting and rolling processing industry.
VIII. Equipment imported by enterprises engaged in high-pollution and high environmental risk manufacturing, including electroplating within the metal surface treatment and heat treatment industry, lead-acid battery manufacturing, printed circuit board and related component manufacturing, and waste battery dismantling and recycling within the metal scrap processing and treatment industry (excluding equipment required for the cascade utilization of power batteries used in new energy vehicles).
IX. Equipment imported by enterprises in the coal products manufacturing industry and the nuclear radiation processing industry.
X. Equipment imported by small hydropower enterprises engaged in hydropower generation.
XI. Equipment imported by enterprises in the coal-fired power and heat production and supply industry.
-
Tax Policy Clarification: Supplementary Announcement on Substantive Operation Requirements for Encouraged Industry Enterprises in the Hainan Free Trade Port
21 hours ago
-
Tax Policy Implementation: Substantive Operation Management for Encouraged Industry Enterprises in the Hainan Free Trade Port
21 hours ago
-
Zero-Tariff Policy for Imported Pharmaceuticals and Medical Devices in the Hainan Free Trade Port
2 days ago
-
One-Time Pre-Tax Deduction or Accelerated Depreciation and Amortization for Capital Expenditures in the Hainan Free Trade Port
2 days ago
-
Adjusting the Zero-Tariff Policy for Raw and Auxiliary Materials in the Hainan Free Trade Port
4 days ago