Comprehensive upgrade of individual income tax supervision
The focus has shifted to high-income groups such as influencers and streamers.
Hainan Policy and Compatibility Check
Why is this a window of opportunity? Where exactly does the institutional dividend in Hainan lie, and what conditions must be met to benefit from it?
Why now? Why Hainan?
The convergence of regulatory oversight, platform reporting requirements, and洼地 (low-lying area) governance, combined with Hainan's institutional dividend—this is the reason for the current assessment.
Platform submits data quarterly
The "Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises" took effect on 2025/6/20. Platforms now submit operator data to tax authorities quarterly, significantly increasing the risk associated with non-compliant practices.
Tax avoidance loopholes are being closed.
The "Regulations on Fair Competition Review" came into effect on 2024 / 8 / 1. Specialized rectification of non-compliant tax haven practices is underway, with cross-registrations lacking substantive operations solely for tax rebates now under close scrutiny.
Hainan is currently a priority option for evaluation.
High compliance tax burdens and significant risks of non-compliance audits in mainland China → Hainan's "Double 15%" policy (especially the {0%} individual income tax rate) represents a structural benefit codified in official documents, with provisions that can be verified line by line—not a temporary preferential treatment based on local tax rebates.
Enjoy Hainan's preferential tax treatment by meeting these three criteria
These three items are documented in the file and publicly accessible. Each item includes specific approval criteria detailed below—only the conditions are listed here; the criteria are addressed separately.
- 01
Annual income of 30 million yuan or more (or after talent certification).
Scope:Income AttributionTalent Certification PathAnnual Settlement Method
- 02
Resided in Hainan for a total of 183 days.
Scope:Calculation method for number of nightsIsland Outlier DeterminationAnnual Start and End Dates
- 03
The enterprise must conduct substantive operations in Hainan.
Scope:Verification standards for business operations, personnel, financial accounts, and assetsRelated-party transactionReference Materials
The above outlines the basic framework for enjoying individual income tax incentives; please refer to the latest official regulations. What looks compliant on paper and what actually meets the criteria are two different matters—each guideline must be verified against actual data. If any item is unclear, review it against real data first.
Policy Guidelines
The following information is publicly available; please cite the sources clearly for your own verification.
- What is the "Double Fifteenth"?：
- Corporate income tax at 15%, individual income tax at 15% — tax incentives for enterprises engaged in encouraged industries and high-end,紧缺 talents in the Hainan Free Trade Port.
- How to optimize：
- The portion of individual income tax where the actual tax burden exceeds 15% shall be exempted.
- Execution Period：
- Policy effective through 2027 / 12 / 31.
- Primary Basis：
- Cai Shui [ 2025 ] No. 4, Qiong Fu [ 2025 ] No. 43.
- Note：
- Policies may vary between new and old documents or on a case-by-case basis; refer to the latest official regulations. For implementation, follow the most recent guidance from the relevant authorities.
Resources & Tools
Understood the policy. Want to verify it yourself first—Self-Test FormPolicy documents, implementation checklists, and calculation tools are all consolidated on this page, with ongoing updates.
Go to Resources & Tools →Criteria depend not only on numbers but also on substantive operations.
Review it yourself if you're unsure to identify what you already know and what needs improvement.