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.

Substantive Operation

August 4, 2026 · 12 min read

What Counts as 'Substantive Operation' in Hainan? The 183-Day Rule Explained

Hainan's 15% corporate income tax requires substantive operation: real people, real office, real books. Learn the four elements and the 183-day staffing rule for qualifying enterprises.

#Substantive Operation #Hainan FTP #Corporate Tax

Read the guide

Hainan Setup article preview for Hainan's 15% Corporate Income Tax and the Encouraged Industries Catalogue: Who Qualifies in 2026

Corporate Tax

July 1, 2026 · 15 min read

Hainan's 15% Corporate Income Tax and the Encouraged Industries Catalogue: Who Qualifies in 2026

The Hainan encouraged industries catalogue explained: 2024 FTP edition, 2025 foreign-investment edition (effective Feb 2026), the 60% revenue test, and a 15% CIT self-check.

#Corporate Tax #Hainan FTP #Compliance

Read the guide

Apply the insight

Need a Hainan setup plan built around your facts?

Share the shareholders, activity, target city and timing. We will identify which decisions need to be made first.

Get a free consultation