不可错过的粤港澳大湾区个税补贴 Preferential IIT Policies
Theindividual annual tax settlement is in full swing for three months, now it’scoming to an end. If you havn’t filed your tax yet, please hurry up now. Afteryou filed your annual tax, you may prepare an application of “preferentialindividual income tax in advance in the Guangdong-Hong Kong-Macau Greater BayArea”, which will start in July. For the overseas talents , they havean opportunity to apply a subsidy , it’s tax-free!
根据《财政部 税务总局关于粤港澳大湾区个人所得税优惠政策的通知》（财税〔2019〕31号）、《关于贯彻落实粤港澳大湾区个人所得税优惠政策的通知》（粤财税〔2019〕2号）和《广州市关于粤港澳大湾区个人所得税优惠政策财政补贴管理暂行办法》，在广州市行政区域范围内工作的境外高端人才和紧缺人才，其在广州市缴纳的个人所得税已缴税额超过其按应纳税所得额的 15%计算的税额部分，给予财政补贴。该补贴免征个人所得税。
Accordingto the State Administration of Taxation and the Ministry of Finance onPreferential Individual Income Tax Policies in Guangdong-Hong Kong-MacaoGreater Bay Area (Cai Shui  No. 31) , and the Notice on Implementation ofPreferential Individual Income Tax Policies in Guangdong-Hong Kong-MacaoGreater Bay Area (Yue Cai Shui,  No. 2), Interim Measures of Guangzhou forAdministration of Financial Subsidies under Preferential Individual Income Tax(IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area (GBA) is issued. Overseashigh-end talents and critically lacking talents, who work within theadministrative area of Guangzhou, shall be given financial subsidies if theirIIT paid in Guangzhou exceeds the tax amount computed at 15% of their taxableincome. The subsidy is exempt from IIT.
The applicant shall be given financialsubsidies if their IIT paid in Guangzhou exceeds the tax amount computed at 15%of their taxable income. The subsidy is exempt from IIT.
the annual IIT balance = the amount of IITpaid income- the amount of taxable income × 15%;
The computation of the balance of IIT shallbe based on one tax year, which begins on January 1st and ends on December 31stof the Gregorian calendar.
The overseas talents of the Measures shallconform to the standards of the Catalogue of Overseas High-end Talents inGuangzhou or the Catalogue of Critically-lacking Talents in Guangzhou. What’smore, the amount of taxable income of the overseas critically-lacking talentsshall be more than RMB300,000.
(1) The applicant shall be a permanentresident of Hong Kong or Macao, a Hong Kong resident under the Hong Kong’sAdmission Schemes for Talents, Professionals and Entrepreneurs, a Taiwaneseresident, a foreigner, or a returned overseas Chinese or a returned overseasChinese student who has obtained the right of long-term residence abroad;
(2) The applicant shall work or be employedby enterprises and other institutions registered in Guangzhou during the taxyear, or alternatively provide independent personal services in Guangzhou, workin Guangzhou for a minimum of 90 days during the tax year, and pay IIT inGuangzhou according to law;
(3) The applicant shallunder the laws and regulations, scientific research ethics, andscientific research integrity. (For more information, just refer to detailedpolicies)
From July 1 to August 15 every year.
Thepreferential individual income tax policies in the Guangdong-Hong Kong-MacauGreater Bay Area, Macao and Dawan District cover nine cities in the Pearl RiverDelta, including Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan,Zhongshan, Jiangmen and Zhaoqing. At the time of writing, except Shenzhen,other eight cities in the Pearl River Delta, have issued detailed local policiesfor the application of the subsidy.
Itshows how enterprises care about their own employees, and it’s an effectivemeasure for retaining talent if the enterprises help the employees to apply thesubsidy. Or, FESCO Guangdong company have this service for susidy application,We promote the application, grasp timeliness, judge predictably, suggestoptimized method, and handle the whole process, which can make both enterprisesand employees worry-free.
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