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廣州市關于粵港澳大灣區個人所得稅優惠政策財政補貼管理暫行辦法(中英譯本)
發表時間:2019-11-08 17:35信息來源:市人社局 瀏覽字號:

Interim Measures of Guangzhou for Administration of Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area (GBA)

第一章 總則
Chapter I General Provisions


    第一條 為建設粵港澳大灣區,規范粵港澳大灣區個人所得稅優惠政策財政補貼管理,根據《財政部 國家稅務總局關于粵港澳大灣區個人所得稅優惠政策的通知》(財稅〔2019〕31號)、省財政廳、省稅務局《關于貫徹落實粵港澳大灣區個人所得稅優惠政策的通知》(粵財稅〔2019〕2號),結合廣州市實際,制定本辦法。
    Article 1 With a view to building the Guangdong-Hong Kong-Macao Greater Bay Area (the GBA) and standardizing the administration of financial subsidies for the preferential individual income tax (IIT) policies in the GBA, the Measures are formulated in light of Guangzhou’s current situations and in accordance with the Notice of the State Administration of Taxation and the Ministry of Finance on Preferential Individual Income Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area (Cai Shui [2019] No. 31) and the Notice on Implementation of Preferential Individual Income Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area (Yue Cai Shui, [2019] No. 2) by Guangdong Department of Finance and the Guangdong Taxation Bureau.
    第二條 在廣州市實施粵港澳大灣區個人所得稅優惠政策有關財政補貼范圍、補貼程序和監督檢查的,適用本辦法。
    Article 2 The Measures shall apply to the implementation of the financial subsidies in the preferential IIT policies in the GBA concerning the applicable scope, procedures, and supervision and inspection.
    第三條 在廣州市行政區域范圍內工作的境外高端人才和緊缺人才,其在廣州市繳納的個人所得稅已繳稅額超過其按應納稅所得額的15%計算的稅額部分,給予財政補貼。該補貼免征個人所得稅。
    Article 3 Overseas high-end talents and critically lacking talents who work within the administrative area of Guangzhou shall be given financial subsidies if their IIT paid in Guangzhou exceeds the tax amount computed at 15% of their taxable income. The subsidy is exempt from IIT.
    第四條 個人所得稅稅負差額計算,以一個納稅年度為準。納稅年度,自公歷一月一日起至十二月三十一日止。
    Article 4 The computation of the balance of IIT shall be based on one tax year, which begins on January 1st and ends on December 31st of the Gregorian calendar.
    粵港澳大灣區個人所得稅優惠政策財政補貼每年補貼一次,于次年的個人所得稅匯算清繳之后受理、發放。
    The financial subsidies for the preferential IIT policies in the GBA are granted on a lump-sum basis every year. It will be open for application and granted after the settlement and payment of IIT in the following year.
    第五條 本辦法的財政補貼按現行財政體制納入當年預算安排。
    Article 5 The financial subsidies under the Measures shall be incorporated into the current yearly fiscal budget in accordance with the current financial system.

第二章  補貼范圍
Chapter II Applicable Scope

    第六條 本辦法第三條所指的境外高端人才,應符合《廣州市境外高端人才目錄》標準(2019年標準見附件1)。
    Article 6 The overseas high-end talents referred to in Article 3 of the Measures shall conform to the standards of the Catalogue of Overseas High-end Talents in Guangzhou (see Annex 1 for the 2019 version).
    第七條 本辦法第三條所指的境外緊缺人才,應符合《廣州市緊缺人才需求目錄》(2019年版見附件2),且納稅年度的個人所得稅應納稅所得額達到30萬元人民幣以上。
    Article 7 The overseas critically-lacking talents referred to in Article 3 of the Measures shall conform to the Catalogue of Critically-lacking Talents in Guangzhou (see Annex 2 for the 2019 version), and the taxable income of IIT in the tax year shall exceed RMB 300,000.
    第八條 符合本辦法第六條、第七條的境外高端人才和緊缺人才(以下稱申請人),還應當同時具備下列條件:
    Article 8 Overseas high-end talents and critically-lacking talents (hereinafter referred to as “applicants”) who meet the requirements of Articles 6 and 7 of the Measures shall also concurrently meet the following requirements:
   (一)申請人屬于香港、澳門永久性居民,取得香港入境計劃(優才、專業人士及企業家)的香港居民,臺灣地區居民,外國國籍人士,或取得國外長期居留權的回國留學人員和海外華僑;
    (1) The applicant shall be a permanent resident of Hong Kong or Macao, a Hong Kong resident under the Hong Kong’s Admission Schemes for Talents, Professionals and Entrepreneurs, a Taiwanese resident, a foreigner, or a returned overseas Chinese or a returned overseas Chinese student who has obtained the right of long-term residence abroad;
    (二)申請人納稅年度內在廣州市注冊的企業和其他機構任職、受雇,或在廣州市提供獨立個人勞務,且納稅年度內在廣州市工作累計滿90天,并在廣州市依法繳納個人所得稅;
    (2) The applicant shall work or be employed by enterprises and other institutions registered in Guangzhou during the tax year, or alternatively provide independent personal services in Guangzhou, work in Guangzhou for a minimum of 90 days during the tax year, and pay IIT in Guangzhou according to law;
    (三)申請人在申請財政補貼前三年內,沒有重大稅收違法案件信息記錄,沒有虛報、冒領、騙取、挪用財政資金和違反科研倫理、科研誠信等不誠信行為記錄,沒有列入失信被執行人,沒有受到刑事處罰或者責令停產停業、吊銷許可證或者執照、較大數額罰款行政處罰等重大違法記錄;且申請人對其扣繳義務人的以上行為或記錄不負有直接或主要責任,也不擔任扣繳義務人的法定代表人或負責人。
以上記錄可通過“信用中國”“信用廣州”網站或共享政府信息等渠道查詢。
    (3) Within three years before applying for financial subsidies, the applicant shall have no information records of major tax violations, no records of dishonest acts such as false reporting, false collection, fraud, misappropriation of financial funds, violation of scientific research ethics and integrity, and no records of serious violation of laws or regulations, such as being included into the blacklist of debtors for law enforcement, being subject to criminal punishment or ordered to suspend production or business, being revoked of the business license or permit, or receiving administrative punishment involving large sum of fine. The applicant is not directly or primarily responsible for the above acts or records of the withholding agent, nor is he the legal representative or responsible person of the withholding agent.
The above records can be inquired through www.creditchina.gov.cn, www.credit.gz.gov or shared government information.
    第九條《廣州市境外高端人才目錄》《廣州市緊缺人才需求目錄》實行動態管理,按照廣州市經濟社會發展需要,由市科技局、市人力資源社會保障局適時更新發布。
    Article 9 The Catalogue of Overseas High-end Talents in Guangzhou and the Catalogue of Critically-lacking Talents in Guangzhou shall be managed and updated by the Guangzhou Municipal Bureau of Science and Technology and the Guangzhou Municipal Bureau of Human Resources and Social Security in line with the economic and social development needs in Guangzhou.
    第十條 本辦法第三條所指的已繳稅額,為下列所得按照《中華人民共和國個人所得稅法》規定繳納的個人所得稅:
    (一) 工資、薪金所得;
    (二) 勞務報酬所得;
    (三) 稿酬所得;
    (四) 特許權使用費所得;
    (五) 經營所得;
    (六) 入選區級以上政府或政府工作部門、直屬機構人才工程或人才項目獲得的補貼性所得。
    Article 10 The amount of tax paid referred to in Article 3 of the Measures shall be the IIT paid for the following incomes in accordance with the provisions of the Individual Income Tax Law of the People’s Republic of China:
    (1) Wages and salaries;
    (2) Income from provision of independent personal services;
    (3) Income from author’s remuneration;
    (4) Income from royalties;
    (5) Income from business operations;
    (6) Income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions.
    第十一條 財政補貼根據個人所得項目,按照分項計算(綜合所得進行綜合計算)、合并補貼的方式進行。
    個人所得為綜合所得、經營所得的,其個人所得稅已繳稅額應以次年辦理匯算清繳并補退稅后的全年實際繳納稅額為準。
    Article 11 Financial subsidies shall be granted in a lump sum based on categorized IIT computation (comprehensive incomes shall be computed with comprehensive method).
Where the categories of individual incomes belong to comprehensive income or income from business operation, the paid amount of IIT shall be based on the actual amount of tax paid in the whole year after the settlement and payment of tax refund in the following year.
    第十二條 申請人取得本辦法第十條所得的,其應享受的廣州市年度財政補貼按下列方式計算:
    Article 12 Where an applicant earns incomes under Article 10, the applicable annual financial subsidy shall be computed with the following formula:
    財政補貼=∑(分項分年度的個人所得稅稅負差額×分項已繳稅額占比);
    Financial subsidy=∑ (IIT balance by category each year × the proportion of IIT paid by category);

    分項已繳稅額占比=分項分年度在廣州市的個人所得稅已繳稅額÷分項分年度在中國境內的個人所得稅已繳稅額。
    The proportion of IIT paid by category = the amount of IIT paid by category in Guangzhou each year ÷ the amount IIT paid by category in China each year.

    各分項分年度個人所得稅稅負差額:
    IIT balance by category in each year:
    1.⑴居民個人綜合所得分項(居民個人綜合所得包含工資、薪金所得,勞務報酬所得,稿酬所得,特許權使用費4項):分年度個人所得稅稅負差額=綜合所得的個人所得稅已繳稅額-綜合所得應納稅所得額×15%;
    1 (1) Resident comprehensive income categories (including four categories i.e. wages and salaries, incomes from provision of independent personal services, author’s remuneration and royalties): the annual IIT balance = the amount of IIT paid on comprehensive income - the amount of taxable comprehensive income × 15%;
    ⑵非居民個人工資、薪金所得分項:分年度個人所得稅稅負差額=工資、薪金所得的個人所得稅已繳稅額-工資、薪金所得應納稅所得額×15%;
    (2) The category of wages and salaries of non-residents: the annual IIT balance = the amount of IIT paid on wages and salaries - the amount of taxable income from wages and salaries × 15%;
    非居民個人勞務報酬所得分項:分年度個人所得稅稅負差額=勞務報酬所得的個人所得稅已繳稅額-勞務報酬所得應納稅所得額×15%;
    The category of income from provision of independent personal services of non-residents: the annual IIT balance = the amount of IIT paid on independent personal services - the amount of taxable income from independent personal services × 15%;
    非居民個人稿酬所得分項:分年度個人所得稅稅負差額=稿酬所得的個人所得稅已繳稅額-稿酬所得應納稅所得額×15%;
    The category of author’s remuneration of non-residents: the annual IIT balance = the amount of IIT paid on author’s remuneration - the amount of taxable income from author’s remuneration × 15%;
    非居民個人特許權使用費所得分項:分年度個人所得稅稅負差額=特許權使用費所得的個人所得稅已繳稅額-特許權使用費所得應納稅所得額×15%。
    The category of royalties of non-residents: the annual IIT balance = the amount of IIT paid on royalties - the amount of taxable income from royalties × 15%;
    2.經營所得分項:分年度個人所得稅稅負差額=經營所得的個人所得稅已繳稅額-經營所得應納稅所得額×15%。
    2. The category of income from business operation: the annual IIT balance = the amount of IIT paid on income from business operation - the amount of taxable income from business operation × 15%;
    3.入選人才工程或人才項目獲得的補貼性所得分項:
    分年度個人所得稅稅負差額=入選人才工程或人才項目獲得的補貼性所得個人所得稅已繳稅額-入選人才工程或人才項目獲得的補貼性所得應納稅所得額×15%。
    3. The category of subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions:
the annual IIT balance = the amount of IIT paid on subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions - the amount of taxable income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions × 15%;

 

第三章  補貼程序
Chapter III Subsidy Procedures

 

    第十三條 財政補貼每年辦理一次,當年度的財政補貼申請于次年7月1日~8月15日受理。
符合補貼條件而未在規定時間內提出申請的,可在下一年度的補貼申請期限內補辦申請。再次逾期的,不予受理和補貼。
    Article 13 Financial subsidies are processed once a year, and applications for financial subsidies in the current year are accepted from July 1st to August 15th of the following year.
    Where an eligible applicant fails to submit an application within the prescribed time limit, a supplementary application can be made during the subsidy application period in the next year. If it is overdue again, it shall not be accepted or subsidized.
    第十四條 申請人個人所得稅由扣繳義務人扣繳的,一般由扣繳義務人代為辦理財政補貼申請手續。申請人自行申報繳納個人所得稅的,由其本人提出申請。
    Article 14 Where the IIT of the applicant is withheld by a withholding agent, the withholding agent shall generally handle the application procedures for financial subsidies on behalf of the applicant. Where an applicant declares and pays IIT on his own, he or she shall apply for it.
    第十五條  申請財政補貼時需遞交下列材料:
    Article 15 The following materials shall be submitted for application of financial subsidies,
    (一)申請人申領個人所得稅財政補貼申請表;
    (I) Application Form for IIT Financial Subsidy from the applicant;
    (二)扣繳義務人和申請人承諾配合監督檢查,承諾申請人符合本辦法第八條第三項規定的承諾書;
    (II) A Letter of Commitment where the withholding agent and the applicant undertake to cooperate with the supervision and inspection, and to promise that the applicant meets the requirements of Item 3, Article 8 of the Measures;
    (三)申請人有效身份證明證件復印件:
    (III) Copies of the applicant’s valid identity certificate:
    1.外國國籍人士提交護照。
    1. Foreign nationals shall submit their passports.
    2.香港、澳門永久性居民和赴港澳定居的內地居民提交港澳居民身份證、《港澳居民來往內地通行證》。
    2. Permanent residents of Hong Kong and Macao and mainland residents residing in Hong Kong and Macao shall submit Hong Kong and Macao Resident Identity Cards or Mainland Travel Permit for Hong Kong and Macao Residents.
    3.臺灣地區永久性居民提交臺灣居民身份證、《臺灣居民來往大陸通行證》。
    3. Permanent residents of Taiwan shall submit their identity cards and Mainland Travel Permit for Taiwan Residents
    4.取得香港入境計劃(優才、專業人士及企業家)的香港居民提交香港居民身份證、香港入境事務處簽發的相關簽證。
    4. Hong Kong residents under Hong Kong’s Admission Schemes for Talents, Professionals and Entrepreneurs shall submit their Hong Kong Resident Identity Cards and visas issued by the Hong Kong Immigration Department.
    5.取得國外長期居留權的海外華僑和歸國留學人才提交中國護照、中國身份證、國外長期(或永久)居留憑證。其中,歸國留學人才還應當提交教育部留學服務中心開具的《國外學歷學位認證書》。必要時,受理單位可以要求取得國外長期居留權的海外華僑和歸國留學人才提供住在國中國使領館出具的長期(或永久)居留權公證書、認證書或住在國駐華使領館出具的公證書和住在國居留記錄。
    5. Overseas Chinese and returned overseas Chinese students who have obtained the right of long-term residence abroad shall submit their Chinese passports, Chinese identity cards and long-term (or permanent) foreign residence certificates. Among them, returned overseas students should also submit the Certificate of Academic Degree Abroad issued by the Service Center for Overseas Studies of the Ministry of Education. When necessary, the handling department may request overseas Chinese and returned overseas students who have obtained the right of long-term residence abroad to provide notary certificates or certificates of the long-term (or permanent) residence issued by the China Embassies in their residing countries, or the notary certificate and residence record issued by the consulates of the residing country in China.
    申請人使用多個不同身份證明登記納稅的,需一并提交相對應的所有身份證明文件。
    If the applicant registers for tax payment with multiple different identity certificates, all the corresponding identity certificates shall be submitted together.
    (四)申請人獲國家、省級政府、廣州市認定的境外高端人才和緊缺人才有關榮譽證書、聘書、確認函、證明函、認定文件,或執業資格證、職稱證、技能證、外國人工作許可證(或許可通知)等材料復印件。
    (IV) The copies of relevant honorary certificates, letters of engagement, confirmation letters, certificates, confirmation documents proving the applicant an overseas high-end talent and critically-lacking talent recognized by the state, Guangdong or Guangzhou governments, or certificates of professional qualification, title, skill certificates, and work permits (or permit notices) of foreigners working in China.
    (五)申請人在廣州市的年度工作天數是否達到累計90天的材料:
    (V) Materials to prove that the applicant’s annual working days in Guangzhou reach a minimum of 90 days; 
    1.申請人因工作關系而在廣州市注冊的企業和其他機構任職、受雇的,提供:
    1. If the applicant is working at or being employed by an enterprise or other institution registered in Guangzhou in relation to his/her job, he or she shall provide:
     ⑴申請人與扣繳義務人所簽訂的勞動合同(勞動合同約定的工作地點為廣州市內);該申請人屬由境外雇主派遣的,該申請人的中國境外雇傭公司與廣州市接收企業簽訂的派遣合同;
    (1) The labor contract signed between the applicant and the withholding agent (the place of work stipulated in the labor contract is in Guangzhou); or, if the applicant is dispatched by an overseas employer, the dispatch contract signed between the applicant’s employer outside China and the receiving enterprise of Guangzhou if the applicant is dispatched by an overseas employer;
    ⑵申請人在廣州市的年度工作天數達到累計滿90天的承諾書。
    (2) A commitment letter from the applicant to promise to have worked in Guangzhou for at least 90 days in one year.
    2.申請人因工作關系而在廣州市提供獨立個人勞務,須提供:
    2. Applicants who provide independent personal services in Guangzhou in relation to his/her job must provide:
    ⑴申請人與在廣州市設立的企業、機構所簽訂的勞務合同;
    (1) The labor contract signed by the applicant with the enterprises and institutions established in Guangzhou;
    ⑵申請人在廣州市的年度工作天數達到累計滿90天的承諾書。
    (2) A commitment letter from the applicant promising to have worked in Guangzhou for at least 90 working days in a year.
     (六)申請人年度個人所得稅納稅記錄及個人所得稅扣繳申報表、個人所得稅年度自行納稅申報表、個人所得稅經營所得納稅申報表等申報表。
    (6) The applicant’s annual IIT record and IIT Withholding Declaration Form, Annual IIT Declaration Form and IIT Declaration Form for incomes from business operation.
    (七)申請人本人在中國內地開戶的銀行賬號資料,申請人收款賬號存折或銀行卡復印件。
     (VII) Information of bank account the applicant holds with a bank in the Mainland of China, and a copy of the deposit book or bank card of the applicant showing the account number.
    上述材料第一項填報表格一式四份,其他全部一式一份。申請材料需加蓋扣繳義務人公章和側面騎縫章。
    Aforesaid application form under Item 1 shall be made into quadruplicate, and others in one copy. The application materials should be stamped with the official seal of the withholding agent and the cross-page seal.
     第十六條 申請人或扣繳義務人向市人力資源社會保障局、市科技局共同使用的網辦系統提出財政補貼申請,屬于廣州市境外高端人才的,由市科技局負責辦理;屬于廣州市境外緊缺人才的,由市人力資源社會保障局負責辦理。
    Article 16 Where the applicant or withholding agent apply for financial subsidy to the online management system jointly used by the Guangzhou Municipal Human Resources Social Security Bureau and the Guangzhou Municipal Science and Technology Bureau, applications from overseas high-end talents in Guangzhou shall be handled by Guangzhou Municipal Science and Technology Bureau, and those from overseas critically-lacking talents in Guangzhou by Guangzhou Municipal Human Resources Social Security Bureau.
    受理審核部門應核對提交的申請個人所得稅財政補貼資料是否齊全。符合條件且資料齊備的,予以受理,并開具受理回執。
    The handling department shall check whether the application materials submitted for IIT financial subsidies are complete. Applications submitted by eligible applicants and supported with full set of materials will be accepted with a receipt of acceptance properly issued.
    第十七條 受理審核部門完成申請個人所得稅財政補貼資料初審后,相關人才認定或管理部門、國家稅務總局廣州市稅務局等應開展協助審核工作。審核完成后,受理審核部門應將擬給予財政補貼的人才名單在本部門網站公示7個工作日。
    Article 17 After the handling department completes the preliminary review of the application materials for IIT financial subsidy, the relevant talent identification or management departments, and the Guangzhou Taxation Bureau of the State Administration of Taxation, etc. shall assist with the examination and verification. After that, the handling department shall publicize the list of talents to be granted IIT financial subsidies on its website for 7 working days.
    第十八條 對經審核和公示的人才無異議的,受理審核部門形成正式財政補貼名單,通過市財政國庫集中支付系統將財政補貼直接撥付至申請人的個人賬戶。
    Article 18 Where there is no objection against the talents who have gone through examination and publicity, the handling department shall form a final list of applicants granted with the financial subsidies and directly allocate the financial subsidies to the personal accounts of the applicant through the centralized payment system of the municipal treasury.


第四章  監督管理
Chapter IV Supervision and Management

 

    第十九條 申請人和扣繳義務人應如實提供申請材料,并對申請材料完整性、真實性和準確性負責。對于虛報、冒領、騙取財政補貼資金的行為,一經查實,收回已安排的財政補貼,取消該申報人三年內申請財政補貼的資格,并依據《財政違法行為處罰處分條例》(國務院令第427號)等法律法規予以處理,涉嫌犯罪的,移交司法機關依法追究刑事責任。
    Article 19 The applicant and withholding agent shall provide true and authentic application materials, and shall be held responsible for the completeness, authenticity and accuracy of the application materials. Once the acts of false reporting, falsely collecting or defrauding financial subsidies are found, the distributed financial subsidy shall be recovered, the applicant’s eligibility to apply for financial subsidy shall be canceled within three years’ time, and the case shall be handled in accordance with the Regulations on Punishment of Financial Illegal Acts (Decree No. 427 of the State Council) and relevant laws and regulations. If a suspected crime is committed, the case shall be transferred to judiciary authorities to investigate criminal responsibility according to law.
    第二十條 申請人和扣繳義務人應自覺接受財政、審計等部門對個人所得稅財政補貼資金情況的檢查監督。
    Article 20 The applicant and withholding agent shall consciously accept the inspection and supervision of the IIT financial subsidy by the financial and auditing departments.

第五章  附則
Chapter V Supplementary Provisions

 

    第二十一條 本辦法自2019年1月1日起施行,試行一年。申請人申請補貼的所屬納稅年度在本辦法有效期內的,適用本辦法。
    Article 21 The Measures shall come into force on January 1st, 2019 and shall be implemented on a trial basis for one year. The Measures shall apply where the tax years for which the applicant applies for financial subsidies are within the validity period of the Measures.

附件:

1.廣州市境外高端人才目錄(2019年標準)(Annex 1:Catalogue of Overseas High-end Talents in Guangzhou(2019 Version)).doc

2.廣州市緊缺人才需求目錄(2019年版)(Annex 2:Catalogue of Critically-lacking Talents in Guangzhou(2019 Version)).doc

3.廣州市關于粵港澳大灣區個人所得稅優惠政策財政補貼單位申請表及承諾書(Annex 3:Application Form and Commitment Letter for Organizations ).doc

4.廣州市關于粵港澳大灣區個人所得稅優惠政策財政補貼個人申請表及承諾書(Annex 4:Application Form and Commitment Letter for Individuals ).xls

5.獨立個人勞務-個人聲明模板(Annex 5:Personal Statement(Template for Independent Personal Services)).doc

Annexes:
1. Catalogue of Overseas High-end Talents in Guangzhou (2019 Version)
2. Catalogue of Critically Lacking Talents in Guangzhou (2019 version)
3. Guangzhou’s Application Form and Commitment Letter for Organization Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area
4. Guangzhou’s Application Form and Commitment Letter for Individuals Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area
5. Independent Personal Services - Personal Statement Template

(英語譯文僅供參考,政策準確含義請以中文版本為準。The translation is provided in English for reference only. Chinese will prevail if there is any inconsistency.)


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