“零关税”商品占比将达74%!海南自贸港封关在即 当前税收政策体系已初步建立

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9月26日，海南自贸港财税政策高峰论坛在深圳举办，这是海南自贸港财税政策推介的第二站。

海南省委常委、省政府常务副省长巴特尔在致辞中表示，自2020年《海南自由贸易港建设总体方案》公布实施以来，中央部委与海南省已累计出台二百多项政策文件，以“零关税、低税率、简税制”和“五自由便利、一安全有序流动”为主要特征的自贸港政策制度体系已初步建立。

针对市场主体普遍关注的财税政策，海南省财政厅厅长蔡强介绍，封关后，“零关税”商品范围将扩大至约6600个税目，占全部商品税目的比例达到74%，比封关前提高近53个百分点。


海南自贸港财税政策高峰论坛现场 图片来源：每经记者 孔泽思 摄

封关后海南将凸显四大优势2020年6月，党中央、国务院正式发布《海南自由贸易港建设总体方案》。五年来，海南的开放力度越来越大，产业体系越来越优，发展环境越来越好，群众的获得感也越来越强，为今年年底全岛封关运作打下了坚实的基础。

在致辞中，海南省委常委、省政府常务副省长巴特尔详细阐述了海南自贸港封关后的四大优势。

一是高度开放的政策制度体系。随着多项政策文件陆续落地，以“零关税、低税率、简税制”和“五自由便利、一安全有序流动”为主要特征的自贸港政策制度体系初步建立，这些政策在不断地滚动优化。

二是融通中外的合作网络。海南地处国内国际双循环交汇点，正积极打造“两个基地”“两个枢纽”“两个网络”，即：中国企业“走出去”和境外企业“引进来”的总部基地，西部陆海新通道国际航运枢纽以及面向太平洋、印度洋的航空区域门户枢纽，国际经贸合作网络和国际人文交流合作网络。

三是产业升级的广阔空间。海南正着力构建具有海南特色和优势的“4532”现代化产业体系，推动旅游业、现代服务业、高新技术产业、热带特色高效农业四大主导产业补链延链、优化升级，打造“五向图强”新质生产力重要实践地，做好高端购物、医疗、教育“三篇消费文章”，建设人才荟萃之岛、技术创新之岛。

四是公平竞争的营商环境。海南通过立法保障、设立一站式服务平台、推行“机器管招投标”等制度创新，大幅度降低制度性交易成本，系统性建设公平、透明、可预期的投资环境。

零关税商品占比将达74%本次推介会主题聚焦于市场主体最为关心的财税政策。蔡强指出，当前海南自贸港税收政策体系已初步建立，具有稳定性、特殊性、系统性、渐进性四大特点，并着重从“零关税”畅通贸易、“低税率”撬动增长的角度，描绘海南自贸港给企业的战略升级带来的黄金机遇，为企业长期战略布局提供了可靠的制度保障。

据悉，2025年12月18日封关运作后，在国家现有的约8900项进口商品税目中，海南将有6637项商品实行零关税，占比高达74%。“这不仅仅是免征关税，还包括免征进口环节的增值税和消费税。”蔡强表示。

蔡强特别强调了“加工增值免关税”政策。该政策规定，进口料件在海南自贸港进行加工增值，增值率达到或超过30%，其制成品进入内地市场时，同样可免关税内销。

蔡强指出，这项政策巧妙地将“零关税”的政策优势与内地的巨大消费市场连接起来，为企业在海南发展高端制造、加工贸易提供了极强的吸引力。“这实际上可以将海南的产业体系建设，和内地连接起来，有利于鼓励加工制造企业到海南布局。”

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