海南自贸港
全岛封关
深度研究报告

graph TD subgraph 境外 (一线放开) A[境外供应商] -->|货物装船/装机| B(国际运输) end subgraph 海南自贸港 (岛内自由) B -->|抵达海南口岸| C{海关智能监管} C -->|零关税| D[进入海南市场/企业] D -->|生产加工| E[增值≥30%] D -->|简单加工/仓储| F[增值<30%] D -->|直接销售| G[岛内消费者] E -->|免关税进入内地| H{二线监管} F -->|征税进入内地| H G -->|离岛免税| I[离岛旅客] end subgraph 内地 (二线管住) H -->|海关征税| J[内地市场] I -->|旅客携带| K{海关查验} K -->|合规放行| L[旅客离岛] end style A fill:#f9f,stroke:#333,stroke-width:2px style J fill:#f9f,stroke:#333,stroke-width:2px style C fill:#87CEEB,stroke:#333,stroke-width:2px style H fill:#87CEEB,stroke:#333,stroke-width:2px style K fill:#87CEEB,stroke:#333,stroke-width:2px style D fill:#FFA07A,stroke:#333,stroke-width:2px style E fill:#FFA07A,stroke:#333,stroke-width:2px style F fill:#FFA07A,stroke:#333,stroke-width:2px style G fill:#FFA07A,stroke:#333,stroke-width:2px