海南自由贸易港加工增值免关税制度研究

Abstract:The processing value-added system is one of the core policies entrusted by the national government to Hainan Free Trade Port. This policy can give full play to Hainan’s advantages of relying on the super-large domestic market and hinterland economy，and cultivate and promote the high-quality development of Hainan’s new processing and manufacturing industries. The promulgation of the Interim Measures of Customs on Tax Collection and Administration of Domestic Sales of Value-Added Goods Processed in Yangpu Bonded Port Area establishes the regulatory framework for Hainan’s free processing value-added system. After the first pilot project in Yangpu Bonded Port Area，the system has been expanded to Haikou Comprehensive Bonded Zone and Haikou Airport Comprehensive Bonded Zone. With the successive implementation of processing value-added business projects，the policy effect has begun to be gradually released. In the next step，it is recommended to speed up the expansion of the scope of application of the processing value-added system through electronic fence supervision before the island-wide customs closure；after the island-wide customs closure operation，strive to retain the selective taxation of domestic sales and the processing value-added tariff system at the same time，and give full play to the policy Superposition effect；learn from CEPA and RCEP to enhance the flexibility of regional component value calculation.

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