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不可錯過的粵港澳大灣區個稅補貼 丨Preferential IIT Policies

日期:2021-07-05


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粵港澳大灣區個稅財政補貼申請自7月1日啟動啦,只要是符合條件的境外人才,都有機會申請,關鍵是該補貼免稅!

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The application of “preferential individual income tax in the Guangdong-Hong Kong-Macau Greater Bay Area” has started on 1st July. For the overseas talents , they have an opportunity to apply a subsidy , it’s tax-free!




根據《財政部 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)、《關于繼續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〔2020〕29號)和《廣州市財政局 廣州市科學技術局 廣州市人力資源和社會保障局 國家稅務總局廣州市稅務局印發廣州市關于實施粵港澳大灣區個人所得稅優惠政策財政補貼管理辦法的通知》(穗財規字〔2021〕1 號),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。

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According to "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) , "the Notice on continuing to implement Preferential Individual Income Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area" (Yue Cai Shui, [2020] No. 29), and "the Notice of the Guangzhou Municipal Finance Bureau, Guangzhou Municipal Science and Technology Bureau, Guangzhou Municipal Human Resources and Social Security Bureau and Guangzhou taxation bureau, State Taxation Administration issued Measures of Guangzhou for Administration of Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area (GBA)" (Yue Cai Gui Zi[2021] No. 1). 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.



Subsidy standards

申請人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。

The applicant 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.

即:個人所得稅稅負差額=個人所得稅已繳稅額-應納稅所得額×15%;

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

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。

The computation of the balance of IIT shall be on a yearly basis, which begins on January 1st and ends on December 31st of the Gregorian calendar.



申請人資質

Applicant qualification


符合《廣州市境外高端人才目錄》和《廣州市緊缺人才需求目錄》兩個目錄之一的境外人才,緊缺人才還需應納稅所得額達到30萬元人民幣以上。

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The overseas talents of the Measures shall conform to the standards of the "Catalogue of Overseas High-end Talents in Guangzhou" or "the Catalogue of Critically-lacking Talents in Guangzhou." What’s more, the amount of taxable income of the overseas critically-lacking talents shall be more than RMB300,000.




Subsidy conditions


 · 1 · 

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;

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;

 · 2 · 

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;

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;

 · 3 · 

遵守法律法規、科研倫理和科研誠信。(詳見細則)

The applicant shall under the laws and regulations, scientific research ethics, and scientific research integrity. (For more information, just refer to detailed policies)




Application time


每年7月1日~8月31日

    From July 1st to August 31st every year


2021年7月1日~8月31日同步給予補辦2019納稅年度補貼申請,如再次逾期將不予受理。

From July 1st to August 31st, 2021, the subsidy application for the 2019 tax year can be accepted simultaneously. But Applications that exceed these specified periods will be refused.


此項個稅政策紅利,由企業牽頭,更加體現對員工的關懷,對人才的挽留更是一有效措施。也可由FESCO廣東公司助力,協助企業推動,把握時效,提前預判,提出優化建議,全程代辦,讓企業和員工無憂。

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It shows how enterprises care about their own employees, and it’s an effective measure for retaining talent if the enterprises help the employees to apply the subsidy. Or, FESCO Guangdong company have this service for susidy application, We promote the application, grasp timeliness, judge predictably, suggest optimized method, and handle the whole process, which can make both enterprises and employees worry-free.




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