Article 1 Under the Master Plan for the Construction of Hainan Free Trade Port and the Notice by the Ministry of Finance and the State Taxation Administration of the Individual Income Tax Policies for High-End and Urgently Needed Talent in Hainan Free Trade Port (C.S. [2020] No. 32), these Measures are formulated to implement individual income tax preferential policies for high-end and urgently needed talent in Hainan Free Trade Port.

Article 2 Hainan Province implements a list-based administration system for high-end and urgently needed talent eligible for preferential policies.

Article 3 To be eligible for preferential individual income tax policies, high-end and urgently needed talent must work in the Hainan Free Trade Port and have made continuous contributions to basic old-age insurance and other social insurance for more than six months within a tax year (including December of that year). They must also have entered into employment contracts or employment agreements for one year or more with enterprises or entities registered and operating substantially in the Hainan Free Trade Port.

For overseas high-end and urgently needed talent who cannot make social insurance contributions, eligibility can be demonstrated through employment contracts or employment agreements for one year or more with enterprises or entities registered and operating substantially in the Hainan Free Trade Port.

Article 4 To be eligible for preferential individual income tax policies, high-end talent must meet the requirements set out in Article 3 and additionally satisfy one of the following conditions:

i. Being recognized as a talent by the talent administration department at all levels in Hainan Province.

ii. The annual income in the Hainan Free Trade Port exceeds RMB300,000 (which may be adjusted dynamically based on the economic and social development of Hainan Province).

Article 5 To be eligible for preferential individual income tax policies, urgently needed talent must meet the requirements set out in Article 3 and additionally fall within the scope of the Industry Urgently Needed Talent Directory of the Hainan Free Trade Port.

The talent administration department of Hainan Province is responsible for publishing and updating the Industry Urgently Needed Talent Directory of the Hainan Free Trade Port.

Article 6 The talent administration department of Hainan Province shall, together with relevant departments, submit a list of high-end and urgently needed talent eligible for preferential individual income tax policies to the tax department of Hainan Province regularly. The tax department of Hainan Province may also request the determination of high-end and urgently needed talent when necessary, and the talent administration department of Hainan Province shall provide support.

Article 7 Those identified as high-end and urgently needed talent enjoy preferential tax policies for that year. Those no longer meeting the criteria for high-end and urgently needed talent do not enjoy preferential tax policies for that year.

Article 8 Individuals listed as subject to joint disciplinary measures for serious breaches of trust shall not enjoy preferential individual income tax policies.

Article 9 Relying on the Hainan Social Management Information Platform, the talent administration department, social security, and tax departments of Hainan Province shall strengthen ex-post supervision, conduct random checks on the tax preferences enjoyed by high-end and urgently needed talent, and carry out risk assessments and risk response work based on the results of the checks.

Article 10 In case of disputes regarding the eligibility of individuals to enjoy preferential tax policies, the talent administration departments at all levels in Hainan Province shall lead the coordination and resolution efforts. In case of disputes regarding whether the enterprise or entity employing such talents operates substantially in the Hainan Free Trade Port, the market supervision and administration department of Hainan Province shall lead the coordination and resolution efforts.

Article 11 The Talent Development Bureau of the CPC Hainan Provincial Committee, the Department of Finance of Hainan Province, and the Hainan Provincial Taxation Bureau of State Taxation Administration shall formulate specific implementation rules in conjunction with these Measures.

Article 12 These Measures take effect from January 1, 2020, and remain valid until December 31, 2024.

Attachment: Industry In-Demand Talent Directory of Hainan Free Trade Port (Version 2020)

Attachment

Industry In-Demand Talent Directory of Hainan Free Trade Port

(Version 2020)

1. Tourism industry skills and technical backbone and management talent, including tourism strategic research talent, tourism industry research talent, tourism market research talent, tourism service, and management talent, tourism resource development and utilization talent, scenic area development and management talent, cultural and tourism innovation talent, travel agency management talent, hotel management talent, catering management and service talent, conference planning and management talent, tourism information management and analysis talent, senior tour guides, and hotel senior trainers.

2. Modern services industry skills and technical backbone and management talent, including strategic research talent, business negotiation talent, international trade relief talent, business legal talent, translation talent, food engineers, industrial planning and analysis talent, economic analysis and product analysis talent, market operation and monitoring talent; foreign-related notarial talent, forensic medical talent, forensic physical evidence talent, forensic environmental damage talent, international commercial arbitration talent; management consulting talent, investment promotion professional service talent, and marketing management talent.

3. High-tech industry skills and technical backbone and management talent, including high-end manufacturing R&D and manufacturing talent, ship R&D design and manufacturing talent, marine engineering R&D design and manufacturing talent, automobile R&D design and manufacturing talent, environmental protection engineers, petrochemical engineers, energy-saving and emission reduction project operation talent, pollution control and treatment professionals, process research engineers, laboratory analysts, senior software testing engineers, automation equipment engineers, digital integrated circuit design engineers, and talent for new energy development, utilization, and project operation.

4. Agricultural industry skills and technical backbone and management talent, including seed industry management talent, system compilation, and promotion talent, seed industry achievement application and promotion talent, germplasm resource development and research talent, planting and breeding processing talent, project planning talent, and Nanfan Silicon Valley development and operation talent.

5. Medical industry skills and technical backbone and management talent, including R&D project leaders, pharmaceutical R&D personnel, drug quality researchers, drug synthesis technicians, animal experiment researchers, organic synthesis researchers, pharmacological analysis personnel, pathologic diagnosis personnel, clinical research leaders, clinical inspection personnel, clinical trials (CRO) personnel, pharmaceutical testing personnel, senior technical consultants for medical devices, pharmaceutical logistics management talent, strategic procurement managers, pharmaceutical retail management talent, practicing doctors, practicing pharmacists, and rehabilitation therapists.

6. Education industry skills and technical backbone and management talent, including research team members, teachers, researchers, education management talent, and management talent for cooperative education projects.

7. Sports industry employment and entrepreneurship skills and technical backbone and management talent, including sports industry management talent, project event operations, and development talent, sports project management and promotion talent, sports coaches, event project managers, event execution specialists, and overseas event BD talent.

8. Telecommunications industry skills and technical backbone and management talent, including informatization consulting advisors, electronics engineers, chip design engineers, chip design architects, weak current intelligence designers, surface treatment engineers, SMT engineers, PCB layout engineers, vacuum plating engineers, IE engineers, PE engineers, NPI engineers, RF engineers, telecom designers, and telecommunications professionals.

9. Internet industry skills and technical backbone and management talent, including management talent, product (project) managers, software engineers, hardware engineers, big data analysis engineers, big data handling and application personnel, spatial information and digital technology personnel, UI (User Interface) designers, web front-end development engineers, multimedia (game) development engineers, algorithm engineers, system architecture engineers, cybersecurity engineers, mobile development engineers, operations engineers, information security engineers, telecommunications professionals, CAD R&D engineers, CAE R&D engineers, digital media technology personnel, and intelligent science and technology personnel.

10. Cultural industry skills and technical backbone and management talent, including cultural and sports project management talent, literature and materials development talent, literature acquisition and editing talent, archaeological professionals, cultural relic identification talent, cultural relic protection talent, cultural relic restoration talent, exhibition publicity and education talent, cultural relic collection and data management talent, screenwriters, directors, composers, conductors, performers, scenic design talent, stage technicians, literary, painting, and sculpture creation talent, news editing and broadcasting talent, museum and art exhibition talent, animation design and creation talent, advertising designers, graphic designers, new media operation personnel, and auctioneers.

11. Maintenance industry skills and technical backbone and management talent, including automobile maintenance talent, ship maintenance talent, aviation maintenance talent, and medical device maintenance talent.

12. Financial industry skills and technical backbone and management talent, including financial management talent, strategic research talent, industry research talent, market research talent, fintech talent, fund managers, investment banking talent, credit approval talent, FICC talent, exchange investment talent, industry investment consulting talent, actuarial talent, supply chain finance business talent, shipping finance business talent, offshore finance business talent, cross-border finance talent, cross-border international trade financing talent, green finance talent, cultural finance talent, Internet finance talent, venture finance talent, wealth management talent, financial product R&D talent, financial public relations talent, financial data analysis talent, financial legal talent, financial accounting talent, financial audit talent, financial regulatory talent, guarantee business talent, factoring business talent, asset management talent for insurance companies, reinsurance business talent, underwriting and claims handling talent, leasing talent, credit rating and assessment talent, compliance and anti-money laundering talent, and risk management talent.

13. Shipping industry skills and technical backbone and management talent, including port civil construction project managers, port and waterway planning, construction, and operation talent, shipping management talent, ship service talent, foreign-related port business personnel, foreign-related legal affairs personnel, port site guidance personnel (dispatchers, central controllers, and planners), foreign affairs representatives, registered ship surveyors, qualified crew members (including crew members and fishery crew members), pilots, aviation personnel (flight crew and ground crew, including foreign civilian aircraft pilots, navigators, flight mechanics, flight communicators, aviation safety officers, civilian aviation telecommunication personnel, aeronautical information personnel, meteorological personnel, and cabin crew), propeller R&D talent, satellite navigation development talent, aerodynamic design engineers, modeling and calculation engineers, and aerospace information technology personnel.

14. Logistics industry management and operation talent, logistics industry research talent, logistics project development talent, logistics park, and distribution center planning and design talent, logistics plan engineers, supply chain specialists, international procurement managers, international freight forwarding management experts, customs clearance specialists; construction project management talent, architectural design and research talent, urban and rural planning and research talent, landscape design and research talent; offshore oil and gas engineering tracking management talent, offshore oil and gas resource evaluation talent, offshore oil and gas exploration talent, offshore oil and gas geological evaluation talent; statistical professional talent in research, statistical professional talent in analysis, and statistical professional talent in law.

15. Talent employed by government agencies, public institutions, statutory institutions, and social organizations.

16. Other foreign personnel (Category C) by the Interim Management and Service Measures for Non-Chinese People Working in Hainan with Permits.

17. Talent from Hong Kong and Macao SARs, and Taiwan region practicing in the Hainan Free Trade Port.

18. Other urgently needed skills and technical backbone and management talent in non-restricted industries in Hainan.