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不可错过的粤港澳大湾区个税补贴 Preferential IIT Policies

日期:2020-06-24

个人所得税汇算清缴工作如火如荼地进行了三个月,如今也接近了尾声,还没完成的小伙伴要抓紧时间了哦。汇缴后,紧接着就可以准备7月份启动的粤港澳大湾区个税财政补贴申请啦,只要是符合条件的境外人才,都有机会申请,关键是该补贴还免税!

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〔201931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〔20192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 [2019] No. 31) , and the Notice on Implementation ofPreferential Individual Income Tax Policies in Guangdong-Hong Kong-MacaoGreater Bay Area (Yue Cai Shui, [2019] 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.

 

补贴标准Subsidy standards

 

申请人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。

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.

 

即:个人所得税税负差额=个人所得税已缴税额-应纳税所得额×15%

the annual IIT balance = the amount of IITpaid income- the amount of taxable income × 15%;

 

个人所得税税负差额计算,以一个纳税年度为准。纳税年度,自公历一月一日起至十二月三十一日止。

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.

 

申请人资质Applicant qualification

 

符合《广州市境外高端人才目录》和《广州市紧缺人才需求目录》两个目录之一的境外人才,紧缺人才还需应纳税所得额达到30万元人民币以上。

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.

 

申领条件Subsidy conditions

(一)

申请人属于香港、澳门永久性居民,取得香港入境计划(优才、专业人士及企业家)的香港居民,台湾地区居民,外国国籍人士,或取得国外长期居留权的回国留学人员和海外华侨;

(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;

 

(二)

申请人纳税年度内在广州市注册的企业和其他机构任职、受雇,或在广州市提供独立个人劳务,且纳税年度内在广州市工作累计满90天,并在广州市依法缴纳个人所得税;

(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;

 

(三)

遵守法律法规、科研伦理和科研诚信。(详见细则)。

(3) The applicant shallunder the laws and regulations, scientific research ethics, andscientific research integrity. (For more information, just refer to detailedpolicies)

 

申请时间Application time


每年71日~815日。

From July 1 to August 15 every year.

 

粤港澳大湾区个税优惠政策覆盖珠三角九市,包括广州市、深圳市、珠海市、佛山市、惠州市、东莞市、中山市、江门市、肇庆市,截至小编发稿,珠三角九市除深圳外都出台了适宜当地的政策细则。

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.

 

此项个税政策红利,由企业牵头,更加体现对员工的关怀,对人才的挽留更是一有效措施。也可由FESCO广东公司助力,协助企业推动,把握时效,提前预判,提出优化建议,全程代办,让企业和员工无忧。

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.

 

我们的优势Our advantages

 

条件预判

Condition Judgment

优化建议

Optimization Suggestion

数据核算

Data Accounting

专业代办

Application for Agent

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Security Work

私人定制

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