The Guide is divided into four parts: Why Choose Hainan, Investment Forms and Approval/Registration Process, Tax Exemption for Overseas Direct Investment Income of Three Major Industries, and Case References. The Guide pointed out that the introduction of the Overall Plan for the Construction of the Hainan Free Trade Port and the effective implementation of policies have greatly stimulated the vitality of various market entities. At the same time, the entry into force and implementation of the Regional Comprehensive Economic Partnership Agreement (RCEP) have brought more opportunities and conveniences for the foreign investment of the Hainan Free Trade Port. The Guide introduced in detail the investment forms, company registration process, overseas investment approval/registration process, etc.

The Overall Plan for the Construction of the Hainan Free Trade Port clearly states that for tourism, modern service, and high - tech industry enterprises established in the Hainan Free Trade Port, the income obtained from their newly added overseas direct investment before 2025 shall be exempt from enterprise income tax. The Guide introduced the Tax Exemption for Overseas Direct Investment Income of Three Major Industries from aspects such as legal conditions and scenario demonstrations. Enterprises canthrough the website of the Department of Commerce of Hainan Provincedownload the Guide.