Hainan's preferential tax policy is to exempt high-end talents and talents in short supply who work in Hainan and whose actual personal income tax burden exceeds 15%; The enjoyment of policies is no longer limited to high-end talents and talents in short supply. As long as an individual has lived in Hainan for 183 days in a tax year, his business income in Hainan will be taxed progressively at more than 3%, 10% and 15%.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Personal income tax has three different tax rates according to different tax items:

1. Comprehensive income (income from wages and salaries, income from labor remuneration and royalties) is calculated on the basis of monthly taxable income, and the 7-level excess progressive tax rate is applicable. The tax rate is graded according to the individual's monthly taxable income, with the highest grade being 45%, the lowest grade being 3%, and the ***7 grade;

2. Operating income is subject to five levels of excessive progressive tax rate, and the income from production and operation of individual industrial and commercial households and the taxable income of contracted operation and lease operation of enterprises and institutions are graded, with the lowest level being 5%, the highest level being 35%, and the ***5 level;

3. Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.

"Measures for the Administration of Individual Income Tax" Article 37 The tax authorities shall attach importance to and strengthen the daily inspection of individual income tax of key taxpayers and independent taxpayers, find out the loopholes and weak links in collection and management in time, and formulate and improve the collection and management systems and methods. The daily inspection shall be organized and implemented by the tax authorities and tax administration departments below the provincial level.

The daily inspection shall be carried out in a planned way and according to the prescribed procedures, so as to prevent repeated inspections and affect the production and operation of taxpayers.