Research On Preferential Policies Of Personal Income Tax For High-level Talents In Hainan Free Trade Zone(Port)

Building a free trade zone in Hainan and exploring the construction of a free trade port are the major missions given to Hainan by the Party Central Committee in the new era.The cause is prosperous because of talents,insisting that talents are the first resource and used by talents from all over the world has become a major breakthrough for Hainan to build a free trade zone(port)at this stage.Studies have shown that in addition to economic,institutional,environmental,and cultural factors,different taxation policies will also have an impact on high-level talents,especially the personal income tax that is closely related to their income.The construction of Hainan Free Trade Zone(port)requires a large number of high-level talents,and it is of great research value to discuss the preferential policies for personal income tax matching with high-level talents.On the basis of systematically sorting out Hainan’s current preferential personal income tax policies for high-level talents,this paper deeply analyzes the main characteristics and existing problems of the current policies.Through a comparative analysis of personal income tax preferential policies for high-level talents in domestic and foreign free trade zones(port),it provides a reference for formulating personal income tax preferential policies for high-level talents in Hainan Free Trade Zone(port).On this basis,combined with the actual situation of Hainan,it is proposed to improve the personal income tax preferential policies for high-level talents in Hainan Free Trade Zone(port): by implementing a tax refund in the early stage of the construction of the Free Trade Zone(port)to expand the number of beneficiaries To lay the foundation for the exploration of taxation policy and system construction in the free trade zone(port);thereafter,the Hainan Free Trade Zone(port)was promoted mainly by means of lowering tax burden,broadening the tax base,implementing taxation at the source,and raising the level of formulation Construction of preferential policies for personal income tax.