Interim Measures for the Management of the High-Level and Urgently Needed Talent List Enjoying Personal Income Tax Preferential Policies in the Hainan Free Trade Port.
Article 1: These measures are formulated in accordance with the “Law of the People’s Republic of China on the Hainan Free Trade Port,” the “Overall Plan for the Construction of the Hainan Free Trade Port,” and the “Notice of the Ministry of Finance and the State Taxation Administration on the Personal Income Tax Policy for High-Level and Urgently Needed Talent in the Hainan Free Trade Port” (Ministry of Finance and State Taxation Administration [2020] No. 32). The purpose is to implement the preferential personal income tax policy for high-level and urgently needed talent in the Hainan Free Trade Port.
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Article 2: High-level and urgently needed talent working in the Hainan Free Trade Port who enjoy preferential policies will be managed through a list system.
Article 3: To enjoy the preferential policies, the following conditions must be met:
- Residing in the Hainan Free Trade Port for at least 183 days within a tax year.
- Being recognized as talent by various talent management departments of Hainan Province, or earning an annual income of 300,000 RMB or more in the Hainan Free Trade Port (with adjustments based on the economic and social development of Hainan Province).
Article 4: Specific personnel in industries such as aviation, shipping, and marine oil and gas exploration, who do not meet the 183-day residence requirement due to the nature of their work, can still qualify if they meet the following conditions:
- They must have paid basic employee pension insurance for at least six months within the tax year (including December) while working as employees in companies or units registered and operating in the Hainan Free Trade Port. This excludes personnel from countries with social security agreements with China.
- They must have signed a labour contract or employment agreement for more than one year with these companies or units or can provide equivalent employment relationship proof. Applications should be submitted to the tax authorities within the specified time, and after evaluation and approval by the Hainan Provincial Department of Human Resources and Social Security, they can enjoy the preferential policies.
Article 5: The Hainan Provincial Department of Human Resources and Social Security is responsible for formulating the industry demand directory for urgently needed talent in the Hainan Free Trade Port.
Article 6: The Hainan Provincial Department of Human Resources and Social Security, in cooperation with relevant departments, will regularly submit the list of individuals enjoying the preferential personal income tax policy to the Hainan Provincial Taxation Department.
Article 7: Individuals identified as high-level or urgently needed talent will enjoy the preferential personal income tax policy for that year. Those who no longer meet the criteria will not be eligible for the policy in that year.
Article 8: Individuals listed as targets for joint disciplinary action for dishonesty are not eligible for the preferential personal income tax policy.
Article 9: Relying on the Hainan Provincial Social Management Information Platform, the Hainan Provincial Departments of Human Resources and Social Security, Public Security, Market Supervision, and Taxation will strengthen supervision during and after the event. They will conduct random checks on the status of individuals enjoying the preferential personal income tax policy and carry out risk assessments and responses based on the inspection results.
Article 10: Disputes or objections regarding the eligibility of talent for the preferential personal income tax policy will be coordinated and resolved by the Hainan Provincial Departments of Human Resources and Social Security at various levels. Disputes regarding whether the enterprises or units employing the talent are substantively operating in the Hainan Free Trade Port will be coordinated and resolved by the Hainan Provincial Market Supervision Department.
Article 11: The Hainan Provincial Departments of Human Resources and Social Security, Public Security, Finance, Market Supervision, and Taxation may formulate specific implementation regulations based on these measures.
Article 12: These measures will take effect on January 1, 2023. The “Interim Measures for the Management of the High-Level and Urgently Needed Talent List Enjoying Personal Income Tax Preferential Policies in the Hainan Free Trade Port” issued by the People’s Government of Hainan Province on August 26, 2020 (Hainan Provincial Government [2020] No. 41), will be repealed simultaneously.
Industry Demand Directory for Urgently Needed Talent in the Hainan Free Trade Port
(1) Tourism Industry: Key technical and management personnel, including tourism strategy researchers, tourism industry researchers, tourism market analysts, tourism service and management experts, tourism resource development and utilization specialists, scenic area development and management experts, tourism innovation personnel, travel agency management professionals, hotel management experts, catering management and service personnel, convention and exhibition planning and management experts, tourism information management and analysis personnel, top-level tour guides, senior hotel trainers, and more.
(2) Modern Service Industry: Key technical and management personnel, including strategic research experts, business negotiation experts, international trade remedy specialists, business law experts, translators, food engineers, industry planning and analysis experts, economic and product analysts, market operation and monitoring specialists; foreign-related notary experts, forensic experts, forensic evidence experts, forensic environmental damage experts, international commercial arbitration experts; management consulting experts, professional investment service personnel, marketing management experts; logistics company management experts, logistics research specialists, logistics project development experts, logistics park and distribution centre planning and design experts, logistics planning engineers, supply chain specialists, international procurement managers, international freight management experts, customs officers; building planning project management experts, architectural design and research experts, urban and rural planning and research experts, landscape design and research experts; research statisticians, analysis statisticians, legal statisticians, and more.
(3) High-Tech Industry: Key technical and management personnel, including high-end manufacturing R&D and production experts, ship R&D, design, and manufacturing experts, marine engineering R&D, design, and manufacturing experts, marine oil and gas engineering tracking management experts, marine oil and gas resource evaluation experts, marine oil and gas exploration experts, marine oil and gas geological evaluation experts, automotive R&D, design, and manufacturing experts, environmental engineers, petrochemical engineers, energy-saving project operation experts, pollution control specialists, process research engineers, laboratory analysts, senior software test engineers, automation equipment engineers, digital integrated circuit design engineers, new energy development and project operation experts, and more.
(4) Agriculture: Key technical and management personnel, including seed industry management experts, system compilation and promotion experts, seed industry achievement promotion and application experts, animal and plant genetic breeding experts, germplasm resource development researchers, planting and breeding processing experts, project planning experts, Southern Breeding Construction operation experts, and more.
(5) Healthcare: Key technical and management personnel, including R&D project leaders, pharmaceutical R&D personnel, drug quality researchers, drug synthesis technicians, animal experiment researchers, organic synthesis researchers, pharmacology analysts, pathology diagnosticians, clinical research leaders, clinical laboratory personnel, clinical trial (CRO) personnel, drug testing personnel, senior medical device consultants, pharmaceutical logistics management personnel, strategic procurement managers, pharmaceutical retail management personnel, practicing doctors, practicing pharmacists, rehabilitation therapists, and more.
(6) Education: Key technical and management personnel, including research team members, teachers, researchers, education management personnel, cooperative education project managers, World Skills Competition and National Skills Competition gold medallists, coaches, referees, and more.
(7) Sports: Key technical and management personnel for employment and entrepreneurship, including sports industry management experts, project event operation and development experts, sports project management and promotion experts, sports coaches, event project managers, event execution specialists, overseas event business development personnel, and more.
(8) Telecommunications: Key technical and management personnel, including information technology consultants, electronic engineers, chip design engineers, chip design architects, low voltage intelligent system designers, surface treatment engineers, Surface Mount Technology (SMT) engineers, Printed Circuit Board Layout (PCB Layout) engineers, vacuum coating engineers, industrial engineers (IE), process engineers (PE), New Product Introduction (NPI) engineers, Radio Frequency (RF) engineers, telecommunications designers, and more.
(9) Internet: Key technical and management personnel, including management personnel, product (project) managers, software engineers, hardware engineers, big data analysis engineers, big data processing and application personnel, spatial information and digital technology personnel, user interface (UI) designers, web front-end developers, multimedia (game) developers, algorithm engineers, system architects, network security engineers, mobile developers, operations and maintenance engineers, information security engineers, telecommunications experts, Computer-Aided Design (CAD) R&D engineers, Computer-Aided Engineering (CAE) R&D engineers, digital media technology personnel, intelligent science and technology personnel, and more.
(10) Culture: Key technical and management personnel, including cultural project operation and management experts, literature development personnel, literature editing personnel, archaeology experts, cultural relics appraisal experts, cultural relics protection experts, cultural relics restoration experts, exhibition and education personnel, cultural relics collection management personnel, screenwriters, directors, composers, conductors, performers, stage design experts, stage technicians, literary and artistic creation personnel, news editors and broadcasters, cultural museum art curators, animation design and creation personnel, advertising designers, graphic designers, new media operation personnel, auctioneers, and more.
(11) Maintenance: Key technical and management personnel, including automotive maintenance experts, ship maintenance experts, aviation maintenance experts, medical device maintenance experts, and more.
(12) Finance: Key technical and management personnel, including financial management experts, strategic research experts, industry research experts, market research experts, financial technology experts, fund managers, investment banking professionals, credit approval experts, fixed income, foreign exchange, and commodities (FICC) experts, exchange investment experts, industry investment consulting experts, insurance actuaries, supply chain finance professionals, shipping finance professionals, offshore finance professionals, cross-border finance experts, cross-border international trade financing experts, green finance experts, cultural finance experts, internet finance experts, entrepreneurship finance experts, wealth management experts, financial product R&D experts, financial public relations experts, financial data analysts, financial legal experts, financial accounting experts, financial audit experts, financial supervision experts, guarantee business experts, factoring business experts, insurance asset management experts, reinsurance business experts, underwriting and claims experts, financial leasing experts, credit evaluation experts, compliance and anti-money laundering experts, risk management experts, and more.
(13) Shipping: Key technical and management personnel, including port civil engineering project managers, port and waterway planning and construction operation experts, shipping management experts, ship service personnel, foreign-related port business specialists, foreign-related legal specialists, port site supervisors (dispatchers, central controllers, planners), foreign affairs representatives, registered ship inspectors, crew qualification personnel (including crew and fishery crew), pilots, aviation personnel qualifications (air and ground personnel, including civil aircraft foreign pilots, navigators, flight mechanics, flight communicators, aviation safety officers, civil aviation telecommunications personnel, air traffic control personnel, meteorological personnel, flight attendants, etc.), propeller R&D experts, satellite navigation development experts, aerodynamic design engineers, modelling and calculation engineers, aerospace information technology personnel, and more.
(14) Talent in Hainan Province’s government agencies and public institutions, as well as statutory bodies and social organizations.
(15) Other foreign personnel (Category C) meeting the relevant standards of the “Interim Measures for the Administration and Service of Work Permits for Foreigners in Hainan” issued by the General Office of the People’s Government of Hainan Province (Hainan Provincial Government General Office [2019] No. 37).
(16) Talent from Hong Kong, Macau, and Taiwan practicing in the Hainan Free Trade Port.
(17) Other urgently needed key technical and management personnel in non-restrictive access industries in Hainan.
Related article: Compilation of important policies for Hainan Free Trade Port (February 2024)
