Substantive Operation articles

Practical Hainan guidance on substantive operation.

This topic collection brings together the operating, compliance and market-entry decisions connected to substantive operation.

Hainan Setup article preview for Hainan's 15% Corporate Income Tax: Who Qualifies and How to Stay Compliant

Corporate Tax

July 1, 2026 · 11 min read

Hainan's 15% Corporate Income Tax: Who Qualifies and How to Stay Compliant

Understand Hainan’s 15% corporate income tax conditions, encouraged-industry revenue test, substantive operation evidence, controls, and compliance risks.

#Corporate Tax #Hainan FTP #Compliance

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