Guangzhou Guangdong-Hong Kong-Macao Greater Bay Area Personal Income Tax Preferential Policy Financial Subsidy Declaration Guide
I. Policy basis
(1) 《财政部 国家税务总局关于粤港澳大湾区个人所得税优惠政策的通知》 (Caishui [2019] No.31).
(2) 《关于继续贯彻落实粤港澳大湾区个人所得税优惠政策的通知》 (Guangdong Caishui [2020] No.29).
(3) 《广州市财政局 广州市科学技术局 广州市人力资源和社会保障局 国家税务总局广州市税务局印发广州市关于实施粤港澳大湾区个人所得税优惠政策财政补贴管理办法的通知》 (Sui Cai Gui Zi [2021] No.1).
Second, the scope of application
Overseas high-end talents who work in the administrative area of Guangzhou may apply for financial subsidies for the part of their personal income tax paid in Guangzhou in the previous tax year (that is, from January 1 to December 31 of the previous natural year) that exceeds the tax amount calculated by 15% of taxable income.
III. Declaration conditions
(1) Basic conditions.
1. Identity requirements: the applicant is a permanent resident of Macao, a resident who has obtained an entry plan (talents, professionals and entrepreneurs), a regional resident, a person of foreign nationality, a returned overseas student who has obtained long-term residency abroad and overseas Chinese.
In the tax year, if an applicant meets the above-mentioned status requirements because of obtaining long-term residency abroad or changing his nationality or resident status, he shall enjoy financial subsidies from the month after obtaining long-term residency abroad or changing his status.
In the tax year, if the applicant no longer meets the above requirements due to the loss of long-term residency abroad or the change of nationality and resident status, he will no longer enjoy financial subsidies from the next month after the loss of long-term residency abroad or the change of identity.
2. Working conditions: The applicant works or is employed in enterprises and other institutions registered in Guangzhou in the tax year, or provides independent personal services in Guangzhou, and has worked in Guangzhou for a total of 90 days in the tax year, and has paid personal income tax in Guangzhou according to law.
The number of working days of the applicant in Guangzhou includes the actual working days of the applicant in Guangzhou and the number of days of public holidays, personal vacations, business trips and training enjoyed by the applicant at home and abroad during his working in Guangzhou.
If the applicant stays in Guangzhou for less than 24 hours, the working days in Guangzhou shall be calculated according to half a day.
3. Credibility conditions: within three years before applying for financial subsidies, the applicant has no major tax violations, no dishonest acts such as false reporting, impersonation, fraud, misappropriation of financial funds, violation of scientific research ethics, scientific research integrity, etc., and has not been included in the untrustworthy executor, and has not been subjected to criminal punishment or ordered to stop production or business, revoked license or license, and imposed a large amount of administrative punishment; Moreover, the applicant is not directly or primarily responsible for the above acts or records of his withholding agent, nor does he act as the legal representative or person in charge of the withholding agent.
(2) the type of application.
1. Guangdong-Hong Kong-Macao Greater Bay Area individual income tax preferential policies and financial subsidies (overseas high-end talents). Applicants should m《广州市境外高端人才目录》 (Annex 1).
2. Guangdong-Hong Kong-Macao Greater Bay Area individual income tax preferential policiesPolicy financial subsidies (overseas shortage of talents). The applicant shall m《广州市境外紧缺人才目录》 (Annex 2) and the taxable income of individual income tax in the tax year shall reach more than 300,000 yuan.
Fourth, the declaration time
Within the validity period of the policy, the application for financial subsidies for personal income tax preferential policies in the previous tax year will be accepted from July 1 to August 31 every year.
For the financial subsidy in the tax year of 2020-2022, if the applicant meets the subsidy conditions and fails to apply within the specified time for some reason, he can re-apply within the subsidy application period of the next year. If it is overdue again, it will not be accepted and subsidized. The financial subsidy in the tax year of 2023 will no longer set up a re-application period.
The application for reimbursement of the annual tax subsidy in 2019 will be accepted from July 1 to August 31, 2021, and the rest will still be implemented according to the original regulations.
V. Application materials
The applicant scans and uploads the following materials in the corresponding application system according to the application cat《广州市关于粤港澳大湾区个人所得税优惠政策财政补贴个人申请表》 (Annex 5).
It is automatically generated by the system, downloaded and printed by the withholding agent or applicant after filling it out, signed and confirmed, and stamped with the official seal of the withholding agent. If the applicant declares and pays personal income tax by himself, it is not necessary to affix the official seal. Among them, it is not necessary for the applicant to fill in the annual personal income tax data. After the applicant authorizes the inquiry and obtains the inquiry serial number on the website of State Taxation Administration of The People&;s Republic of China Natural Person Electronic Taxation Bureau, he will fill in the inquiry serial number in the application form, and the online office system will automatically import the personal income tax data.
(two) the applicant&;s valid identity certificate.
1. Macao permanent residents submit permanent Hong Kong and Macao resident identity cards [,identity cards issued by Macao Immigration Department to people with/with the right of abode in Macao. ], Hong Kong and Macao residents to and from the mainland pass.
2. Residents who have obtained the entry plan (talents, professionals and entrepreneurs) submit their resident identity cards [Resident identity cards are issued by the Immigration Department to those who have no right of abode. ], the relevant entry documents issued by the Immigration Department.
3. Permanent residents in the region shall submit their identity cards and residents&; passes to and from the mainland.
4. Foreign nationals submit passports and foreigners&; permanent residence permits.
5. Overseas Chinese and returned overseas students who have obtained long-term residency abroad submit passports, identity cards and long-term (or permanent) residence certificat《国外学历学位认证书》 issued by the Service Center for Studying Abroad of the Ministry of Education.
The above identity documents must be consistent with the identity certificates used when registering for tax payment in the tax year. The identity documents and supporting documents provided by the applicant shall be valid within the tax year. If the applicant has used multiple different identity certificates to register for tax payment, it is required to submit all the corresponding identity certificates, and verify whether the tax files have been filed in the tax department, so as to avoid mistakes when the applicant enjoys the personal income tax subsidy in Guangdong-Hong Kong-Macao Greater Bay Area.
(three) the applicant&;s talent qualification certificate.
1. Overseas high-end talents: the applicant shall provide the information obtained by the national, provincial and Guangzhou departments.Certificates of honor, letters of appointment, letters of confirmation, letters of proof, identification documents, work permits for foreigners (or permission notices) and other materials for overseas high-end talents and talents in short supply. The time of qualification of overseas high-end talents shall be based on the effective or valid time of the talent identification documents (list of documents issued), confirmation letters and certificates of various major talent engineering management organs of the state, Guangdong Province and Guangzhou City.
2. There is a shortage of talents abroad: the applicant should provide the qualification certificate, professional title certificate, skill certificate issued by the skill certification department, academic qualifications and degree certificates recognized by the national education department, or materials from the work unit explaining the position (type of work) the applicant is engaged in. The time when overseas talents are in short supply: (1) If there is professional skill certification for an industry or type of work, the effective or effective time of the qualification certificate, professional title certificate and skill certificate issued by the skill certification department shall prevail. (2) If there is no professional skill certification for the industry and type of work, the effective or effective time of the position (type of work) that the applicant is engaged in shall prevail.
Applicants who are qualified for overseas high-end and scarce talents are in the tax year, and can enjoy financial subsidies in the corresponding tax year; If the qualification of overseas high-end and scarce talents takes effect after the end of the tax year, they will not enjoy the corresponding financial subsidies for the tax year.
(four) if the applicant has worked in Guangzhou for 90 days in the tax year, one of the following materials shall be provided according to the actual situation:
1. Labor contract. If the applicant is employed in an enterprise or other institution registered in Guangzhou because of his working relationship, the labor contract signed by the applicant and the withholding agent (the working place stipulated in the labor contract is in Guangzhou) shall be provided.
2. Dispatch contract. If the applicant is dispatched by an overseas employer, the overseas employer of the applicant shall sign a dispatch contract with the receiving enterprise in Guangzhou.
3. Labor service contract. If the applicant provides independent personal services in Guangzhou due to his work relationship, he must provide the labor service contract signed by the applicant and the enterprise or institution established in Guangzhou.
(five) to apply for a commitment letter of preferential tax subsidies, and provide one of the following materials according to the actual situation:
1. When the applicant handles it himself, the applicant must submit 《申请个税优惠补贴承诺书(适用于申请人本人办理个税补贴申请手续)》 (see Annex 3 for the template). If the applicant is an ind《个人声明(独立个人劳务)》 (s《申请个税优惠补贴承诺书(适用于扣缴义务人代申请人办理个税补贴申请手续)》 (see Annex 3 for the template).
The applicant&;s bank in the above letter of commitment shall specify the name of the branch, such as ××× City Branch of China Construction Bank Co., Ltd.
(6) Information of the applicant&;s bank account.
Copy of passbook or bank card (the activated Class I bank settlement account opened by the applicant himself in the Mainland, that is, the full-function account).
(seven) the selected talent project award certificate (if please provide).
If the applicant obtains the subsidized income of talent project or talent project issued by the departments and directly affiliated institutions at or above the district level in Guangzhou in the tax year, it shall provide it.Notice of relevant funds.
(eight) power of attorney (please provide the entrusted handling).
The power of attorney shall specify the name of the principal and the agent, the ID number, the entrusted matters, the agency authority, the agency term, be signed by the principal and the date of filling in, and attach a scanned copy of the original ID card of the agent. If the power of attorney is written in a foreign language, a Chinese translation from a qualified translation agency is required (see Annex 3 for the power of attorney template).
Please upload and submit the above materials one by one in the above order. Items (1) to (6) are the materials that all applicants must provide, and items (7) to (8) are provided according to the actual situation of the applicants. Non-Chinese materials (except passports or international travel documents) need to provide Chinese translations from qualified translation agencies; Each material shall be scanned in the original and merged into a PDF document to be uploaded to the system, and the materials shall be legible; All application materials shall be stamped with the official seal of the withholding agent and the side seal (the application materials for independent personal services need not be stamped with the official seal).
VI. Procedures
The basic procedures for applying for financial subsidies of Guangdong-Hong Kong-Macao Greater Bay Area individual income tax preferential policies are: tax inquiry-account registration-application-department acceptance and review-subsidy distribution.
Step 1: Tax inquiry. The applicant first completes the face recognition authentication through the webpage of &”;Natural Person Electronic Taxation Bureau&”; in State Taxation Administration of The People&;s Republic of China or completes the tax registration authentication at any tax hall in the city. If the applicant cannot go to the tax service hall to handle it by himself due to objective reasons, he may entrust a withholding agent to handle it on his behalf. After successful authentication, the applicant logs into State Taxation Administration of The People&;s Republic of China&;s &”;Natural Person Electronic Taxation Bureau-Characteristic Application-Guangdong-Hong Kong-Macao Greater Bay Area Talent Tax E-Check&”; (website:), and authorizes to inquire about the annual personal income tax data of my subsidy application. After the query, the &”;natural person electronic tax bureau&”; system automatically generates the query serial number. Applicants should record and properly keep the inquiry serial number, and pay attention to avoid personal tax-related information disclosure. During the period, if the applicant inquires about personal income tax data for many times, the natural person electronic tax bureau will generate multiple inquiry serial numbers accordingly, and the applicant should record and save the last inquiry serial number.
Step 2: Account registration. The withholding agent or applicant logs on to the Guangdong Government Servic:) to search for Guangdong-Hong Kong-Macao Greater Bay Area personal income tax preferential policies and financial subsidies (overseas high-end talents) or Guangdong-Hong Kong-Macao Greater Bay Area personal income tax preferential policies and financial subsidies (overseas talents in short supply) in Guangzhou, and clicks &”;Deal with it now&”; to complete the account registration on the unified identity authentication platform in Guangdong Province. If you already have an account, you don&;t need to register the account again.
Step 3: Apply. After the applicant or withholding agent logs into the account, according to the prompt in the column of &”;Information Self-inspection&”;, he logs into the website of &”;Natural Person Electronic Taxation Bureau&”; in State Taxation Administration of The People&;s Republic of China to inquire about the personal income tax data and obtain the inquiry serial number. If you have obtained the inquiry serial number, you can ignore this prompt and continu《广州市关于粤港澳大湾区个人所得税优惠政策财政补贴个人申请表》 truthfully and accurately according to the system operation prompt, in which the personal income tax data need not be filled in manually, just in theFill in the inquiry serial number in the application form (based on the last inquiry serial number). After completing the report and checking that it is correct, download and print the form, and upload it to the system one by one in order together with other supporting materials specified in this guide to complete the online application. If the applicant is still not submitted successfully at 24: 00 (Beijing time) on August 31st every year, the system will automatically shut down.
After submitting the application, the applicant or withholding agent may initiate the withdrawal of the application if it is found to be wrong and the system has not entered the acceptance stage and has not been closed.
Step 4: Department acceptance and review. Guangzhou Municipal Service Center accepts the application, distributes it to the science and technology departments and human society departments of all districts for preliminary examination, and the Municipal Science and Technology Bureau and the Municipal People&;s Social Security Bureau are responsible for review (the review will be completed within 60 working days after acceptance). During the audit, if it is found that the application materials need to be supplemented and improved, it will be informed to make corrections at one time. The applicant shall make a one-time correction within 5 working days, and the time required for correction shall not be counted in the acceptance review period. Failing to resubmit the application on time, it is deemed that the applicant has automatically waived the application qualification, and the system will automatically complete the application. Department audit that the application does not meet the policy requirements, not through and explain the reasons.
Step 5: Grant subsidies. For applicants who have passed the examination, the Municipal Science and Technology Bureau and the Municipal People&;s Social Security Bureau form a formal list of financial subsidies, and directly allocate individual tax financial subsidies to the applicant&;s personal account.
Seven, progress query
The withholding agent or applicant logs on to the &”;Guangdong Government Servic:), and clicks on the &”;Citizen&;s Website&”; on the homepage. After logging in, he can enter the homepage of Guangzhou Citizen&;s Website-My Service Hall-Personal Matters-Progress, and then he can inquire about the application progress.
Viii. Objection application
If the applicant has any objection to the amount of subsidy, he may file an application for re-accounting the amount of subsidy on the Guangdong government service website within 30 days after the end of the subsidy audit. If there is a difference after the acceptance of the audit department, it shall be corrected.
IX. Handling organ
The municipal and district science and technology departments shall be responsible for handling the financial subsidy projects (overseas high-end talents) of Guangdong-Hong Kong-Macao Greater Bay Area&;s personal income tax preferential policies within their respective functions.
The municipal and district departments of human resources and social security shall be responsible for handling the financial subsidy projects of Guangdong-Hong Kong-Macao Greater Bay Area&;s personal income tax preferential policies within their respective functions (overseas talents are in short supply). For the applicants who have passed the audit by the District People&;s Social Security Bureau, after the review by the Municipal People&;s Social Security Bureau, a letter will be sent to the relevant departments of Hong Kong, Macao, public security, taxation, politics and statistics to further verify the identity, taxation, integrity, etc. of those who have passed the audit, and the verification and 《个税补贴网办系统审核通过人员名单》 will be submitted to the lead unit, the Municipal Finance Bureau, which will directly allocate financial subsidies to the applicant&;s personal account through the centralized payment system of the municipal treasury after approval.
X. Window Acceptance and Consultation
The whole process of this matter is handled online.
If it is really necessary for on-site staff to apply for assistance, they can make an appointment through the Guangdong Government Affairs Servic:) and bring relevant written materials (before applying for financial subsidies, applicants should log on to the website of the Natural Person Electronic Taxation Bureau in State Taxation Administration of The People&;s Republic of China to inquire about personal income tax data,Get the query serial number), go to the window for assistance.
Window Address: Service Hall, 5th Floor, Guangzhou Municipal Affairs Service Center, No.61 Huali Road, Zhujiang New Town, Tianhe District, Guangzhou
-12345
XI. Handling charges
There is no charge for this matter.
XII. Matters needing attention
(1) The applicant and withholding agent shall truthfully provide the application materials and be responsible for the completeness, authenticity and accuracy of the application materials. Once verified, the acts of falsely reporting, falsely claiming or defrauding financial subsidies will be recovered and dealt with according to laws and regulations such as 《财政违法行为处罚处分条例》 (the State Council Decree No.427). Those suspected of committing crimes will be handed over to judicial organs for criminal responsibility according to law.
(2) )《广州市境外高端人才目录》《广州市境外紧缺人才目录》 implements dynamic management, which shall be updated and released in a timely manner by the Municipal Science and Technology Bureau and the Municipal People&;s Social Security Bureau in conjunction with relevant departments according to the needs of Guangzhou&;s economic and social development.
Thirteen, city, district science and technology, human and social departments, tax departments consulting
If you have any questions about the audit results of financial subsidies, you can consult the municipal, district science and technology and human society departments. If you have any questions about the tax data of individual income tax, you can consult the tax department.
(1) Municipal and district science and technology departments
Yuexiu District Bureau of Science and Technology Industry and Information Technology: 020-37623580
Haizhu District Bureau of Science and Technology Industry Commerce and Informatization: 020-89088603
Liwan District Bureau of Science and Technology Industry and Information Technology: 020-81376806
Tianhe District Bureau of Science and Technology Industry and Information Technology: 020-38622896
Baiyun District Bureau of Science and Technology Industry Commerce and Informatization: 020-80736053
Huangpu District Science and Technology Bureau: 020-82111574
Huadu District Bureau of Science and Technology Industry Commerce and Informatization: 020-36881333
Panyu District Bureau of Science and Technology Industry Commerce and Informatization: 020-84826039
Nansha District Bureau of Science and Technology: 020-39053769
Conghua District Bureau of Science and Technology Industry Commerce and Informatization: 020-87926183
Zengcheng District Bureau of Science, Technology, Industry, Commerce and Informatization: 020-32825521
Guangzhou Municipal Bureau of Science and Technology: 020-83124059
(two) the municipal and district departments.
Yuexiu District Human Resources and Social Security Bureau: 020-37631713
Haizhu District Human Resources and Social Security Bureau: 020-34371347
Liwan District Human Resources and Social Security Bureau: 020-81378224
Tianhe District Human Resources and Social Security Bureau: 020-87554128
Baiyun District Human Resources and Social Security Bureau: 020-32580785
Huangpu District Human Resources and Social Security Bureau: 020-82289006
Huadu District Human Resources and Social Security Bureau: 020-36899599
Panyu district labor resources hesheSocial Security Bureau: 020-84636139
Nansha District Human Resources and Social Security Bureau: 020-39096653
Conghua District Human Resources and Social Security Bureau: 020-87927631
Zengcheng Human Resources and Social Security Bureau: 020-26221396
Guangzhou Human Resources and Social Security Bureau: 020-83567212, 83522113
(3) Guangzhou Taxation Bureau of State Taxation Administration of The People&;s Republic of China.
Consultation -12366 (only consult &”;natural person electronic tax bureau&”; to inquire about personal income tax data, obtain inquiry serial number and personal income tax related issues).
XIV. Legal remedies
Administrative reconsideration department: Guangzhou Administrative Reconsideration Office, Address: 2nd Floor, Jinhe Building, No.183 Xiaobei Road, Yuexiu District (Municipal Administrative Reconsideration Office),-8355988.
Administrative litigation department: Guangzhou Railway Transport First Court, South Tower of Lisheng Plaza, No.68 Huadi Avenue Central, Guangzhou, -37890836.
Attachment:
1. Catalogue of overseas high-end talents in Guangzhou
2. Catalogue of talents in short supply outside Guangzhou
3. Apply for a commitment letter of preferential tax subsidy.
4. Personal statement (independent personal service template)
5. Guangzhou Personal Application Form for Financial Subsidies of Guangdong-Hong Kong-Macao Greater Bay Area Personal Income Tax Preferential Policies.
6. List of requirements for reporting individual tax subsidy materials