In 2023, tax and fee reductions played a crucial role in stabilizing the economy and stabilizing expectations. In accordance with the deployment of the Party Central Committee and The State Council, the finance and taxation departments have continued to optimize and improve a series of preferential tax policies in 2023, and the new tax cuts and tax rebates in the first 11 months of the country have exceeded 1.8 trillion yuan. Real gold and silver tax concessions warm people's hearts and strengthen confidence, not only for the majority of enterprises to reduce the burden and increase force, but also for the economic recovery to inject more energy. The policy system has been improved Focus on continuity and precision are the characteristics of 2023 tax incentives. "Taxes come from the economy and act on the economy. The tax and fee reduction policy in 2023 will effectively reduce the burden on enterprises and individuals, implement the work of guaranteeing the bottom line for special groups, enhance people's consumption power, boost the confidence of enterprises in development, and promote the effective improvement of the quality and reasonable growth of the economy." Southwest University of Finance and Economics professor Liu Rong said. "In accordance with the requirements of 'active fiscal policy to strengthen efficiency, pay attention to precision and more sustainable', since 2023, the policy system of tax incentives has been improved around promoting economic stability and promoting high-quality development." Wang Zecai, a researcher at the Chinese Academy of Fiscal Sciences, said that a series of policies focused on helping the real economy, promoting scientific and technological innovation, expanding consumption, and promoting stable foreign trade and foreign investment, which not only effectively help enterprises rescue, but also further promote the improvement of the tax system. In the promotion of scientific and technological innovation, focus on research and development investment, venture capital, research and development equipment, key industrial chains, encourage entrepreneurship and innovation five aspects, continue and optimize and improve a number of preferential tax policies. For example, we will increase the proportion of pre-tax deductions for R&D expenses of enterprises in relevant industries, and implement this policy as an institutional arrangement for a long time to further create a good tax environment that encourages enterprises to invest in innovation. We will continue to implement preferential tax policies for venture capital enterprises, continuously consolidate the dominant position of enterprises in innovation, and strengthen enterprises

0123456789012&Nbsp;

In order to implement the relevant requirements of the State Council's "Several Measures for Pilot Docking with International High Standards and Promoting Institutional Opening in Conditional Free Trade Pilot Zones and Free Trade Ports" (Guofa [2023] No. 9), the relevant policy measures are hereby announced as follows:< Br/>1、 Regarding temporary outbound repairs< Br/>（1） For the following aircraft and ships (including related components) operated by enterprises registered and registered with independent legal personality in Hainan Free Trade Port, they shall temporarily leave the country for repair and be transported back to Hainan Free Trade Port, regardless of whether they are value-added or not. They shall be exempt from customs duties and subject to import value-added tax and consumption tax in accordance with regulations. Specifically:< Br/>1. Aircraft (including related components) operated by aviation enterprises with Hainan Free Trade Port as their main operating base& Nbsp< Br/>2. Ships operated by shipping companies with Hainan Free Trade Port as their registered port (including related components)& Nbsp< Br/>（2） The list of enterprises that meet the conditions for enjoying policy measures shall be determined by the competent departments of transportation, market supervision, maritime affairs, etc. of Hainan Province in conjunction with the Hainan Provincial Department of Finance, the Department of Ecology and Environment, Haikou Customs, and the Hainan Provincial Taxation Bureau of the State Administration of Taxation. The list shall be dynamically adjusted and notified to Haikou Customs by letter& Nbsp< Br/>（3） Aircraft and ships (including related components) that enjoy temporary outbound repairs and are re transported to Hainan Free Trade Port for duty-free use are limited to enterprises that meet policy measures and are subject to customs supervision; Without the consent of the customs and the payment of import tariffs, no transfer or diversion is allowed. Transfer the above-mentioned aircraft and ships (including related components), and collect domestic value-added tax and consumption tax in accordance with regulations& Nbsp< Br/>Enterprises that meet the conditions for enjoying policy measures should establish an information management system for temporary outbound repair goods that meets customs supervision requirements, and manage and use goods that are temporarily repaired and transported back into the country in accordance with policy measures and relevant regulations& Nbsp< Br/>（4） The Ministry of Commerce and Finance, the Ministry of Ecology and Environment, the General Administration of Customs, the State Administration of Taxation, and relevant industry regulatory departments in Hainan Province have formulated supporting management measures to clarify the procedures for determining the list of enterprises that meet policy and measure conditions, as well as regulations on the registration, operation, self use, and supervision of aircraft and ships (including related components) that enjoy temporary export repair and re transportation into Hainan Free Trade Port free of tariffs, as well as standards for handling violations Punishment measures and other related content& Nbsp< Br/>At the same time, relevant departments in Hainan Province should strengthen supervision, prevent and control risks, promptly investigate and deal with violations through information technology and other means, and strengthen the interconnection of information among the competent departments within the province, sharing information on the supervision of enterprises and related aircraft, ships (including related components) that meet policy measures& Nbsp< Br/>（5） The measures referred to in this policy are; Temporary Exit; The deadline shall be determined by the customs based on the goods repair contract submitted by the enterprise and the actual situationOther goods that are allowed to undergo bonded maintenance within the special customs supervision area of Hainan Free Trade Port in accordance with relevant regulations& Nbsp< Br/>Except as permitted by laws, administrative regulations, regulations of the State Council, or regulations authorized by relevant departments of the State Council based on laws and administrative regulations, repair businesses of goods prohibited from import and export by the state shall not be carried out in pilot areas, and dismantling, scrapping, and other businesses shall not be carried out through repair methods& Nbsp< Br/>（4） The goods listed in the above repair product catalog are allowed to be sold domestically after repair, but they belong to goods prohibited by the country from being imported or restricted from being imported without permission. After repair, they should be transported out of the country and not allowed to be imported; Second line; Transfer to domestic sales; Old or damaged parts that are replaced during the repair process of repaired goods, as well as scraps and other materials generated during the repair process, shall not be used for repair; Second line; Transfer to domestic sales& Nbsp< Br/>（5） Enterprises within the pilot area shall apply for the above-mentioned repair business, and the list of pilot enterprises shall be jointly determined by the special supervision area management committee of the customs where the enterprise is located, in conjunction with the commerce, ecological environment, and competent customs, and shall be filed with the commerce, ecological environment, and Haikou Customs departments of Hainan Province& Nbsp< Br/>（6） Enterprises that enjoy policy measures should establish an information management system that complies with customs supervision requirements, which can track the entire process of repair and consumption information, and specifically manage repaired goods, damaged parts replaced during the repair process, scraps generated during the repair process, and waste materials after repair& Nbsp< Br/>（7） The Ministry of Commerce, Ministry of Ecology and Environment, General Administration of Customs, Ministry of Finance, State Administration of Taxation and other departments of Hainan Province have formulated supporting supervision plans, clarifying the management of inbound repair goods, standards for handling violations, and punishment methods& Nbsp< Br/>At the same time, relevant departments in Hainan Province should strengthen supervision, prevent and control risks, promptly investigate and punish violations through information technology and other means, and strengthen the interconnection of information among the competent departments within the province, sharing information on the supervision of enterprises and repair goods that meet policy measures& Nbsp< Br/>（8） Goods temporarily entering the pilot area for repair from overseas shall be bonded, and customs shall handle the procedures in a bonded repair manner and implement supervision& Nbsp< Br/>3、 Regarding temporarily imported goods& Nbsp< Br/>（1） For the following goods that temporarily enter Shanghai, Guangdong, Tianjin, Fujian, Beijing Pilot Free Trade Zone, and Hainan Free Trade Port from overseas, if the taxpayer pays a deposit equivalent to the amount of tax payable or provides other guarantees to the customs at the time of entry, customs duty, import value-added tax, and consumption tax may be temporarily exempted:< Br/>1. Professional equipment (including software, equipment used for news reporting or filming of movies and TV programs) necessary for temporary entry personnel to conduct business, trade or professional activities in accordance with Chinese laws and regulationsSports equipment necessary for sports competitions, performances, or training& Nbsp< Br/>（2） The above-mentioned goods are only allowed to be used within the pilot areas specified in this policy. During the temporary entry period, they shall not be used for commercial purposes such as sales or leasing, and shall be transported out of the country within 6 months from the date of entry; If it is necessary to extend the time limit for re transportation out of the country, the taxpayer shall handle the extension procedures with the customs in accordance with the regulations of the General Administration of Customs& Nbsp< Br/>（3） If the above-mentioned goods are not transported out of the country within the prescribed time limit, import procedures shall be completed as required, and the customs shall collect import tariffs, import value-added tax, and consumption tax in accordance with the law& Nbsp< Br/>（4） For customs affairs guarantee business, relevant regulations on customs affairs guarantee shall be implemented& Nbsp< Br/>This announcement shall come into effect from the date of publication. Imported goods that have been taxed before the announcement will no longer be refunded with relevant taxes& Nbsp< Br/>&Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp; Ministry of Finance, Ministry of Ecology and Environment, Ministry of Commerce, General Administration of Customs, State Administration of Taxation&Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp& Nbsp; December 27, 2023&Nbsp;

In order to implement the relevant requirements of the "Several Measures for Promoting institutional Opening by Connecting Conditional Pilot Free Trade Zones and Free trade Ports with international high Standards" (Guofa [2023] No. 9) issued by The State Council, the relevant policies and measures are hereby announced as follows: 1. Temporary outbound repairs (1) The following aircraft and ships (including relevant parts and components) operated by enterprises registered in the Hainan Free Trade Port with independent legal personality shall be exempted from customs duties and levied on import value-added tax and consumption tax according to regulations, regardless of whether they are value-added or not. Specifically: 1. Aircraft (including related parts and components) operated by aviation enterprises with Hainan Free Trade Port as the main operating base. 2. Ships operated by the shipping company registered at the port of Hainan Free Trade Port (including relevant parts and components). (2) The list of enterprises eligible for the policies and measures shall be determined by the competent departments of transportation, market supervision and maritime affairs of Hainan Province in conjunction with the Department of Finance of Hainan Province, the Department of Ecology and Environment of Hainan Province, Haikou Customs and Hainan Taxation Bureau of the State Administration of Taxation, and dynamically adjusted, and notified to Haikou Customs by letter. (3) tariff-free aircraft and ships (including relevant parts and components) that enter Hainan Free Trade Port after temporary exit repair are only allowed to operate for their own use by enterprises that meet the conditions of policies and measures, and are subject to customs supervision; It shall not be transferred or used for other purposes without customs approval and payment of import duties. The transfer of the above-mentioned aircraft and ships (including relevant parts and components) shall be subject to the imposition of domestic value-added tax and consumption tax according to regulations. Enterprises that meet the conditions for enjoying policies and measures shall establish an information management system for goods for temporary outbound repair that meets the requirements of customs supervision, and manage and use the goods for temporary outbound repair and return to China in accordance with the requirements of policies and measures and relevant regulations. (4) Hainan Provincial Ministry of Commerce and Finance