With the introduction of individual income tax preferential policies in various places, the competent authorities have also shown a more stringent regulatory trend on the actual operation of these local enterprises. In this context, Hainan Free Trade Port recently adjusted the conditions for enjoying personal income tax in a submissive manner, which instantly attracted the attention of all parties in the market.
The reporter of China Business News learned that the Hainan Provincial People's Government recently issued the Interim Measures for the Administration of the List of High-end Shortage Talents in Hainan Free Trade Port who Enjoy Preferential Individual Income Tax Policies (hereinafter referred to as the Measures). Compared with the previous policy, this time, the requirement of 183 days residence in Hainan Free Trade Port in a tax year has been added, instead of the original plan of paying social insurance continuously for more than 6 months and signing up for 1 year.
Regarding the new residence time requirement, a tax official said that at present, the most significant change in the Measures is to increase the condition that individuals need to live in Hainan for a total of 183 days a year to enjoy Hainan's preferential policies, which reflects the importance attached by the regulatory authorities to the substantive operation of enterprises in Hainan.
"This move can effectively reduce the emergence of shell enterprises. Therefore, it is expected that similar adjustments may occur in Guangdong-Hong Kong-Macao Greater Bay Area or other regions with relevant tax incentives in the future. " Tax officials judge.
The reporter learned that in June 2020, the State Council released the overall plan for the construction of Hainan Free Trade Port. Subsequently, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the document Caishui [2020] No.32-the notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the personal income tax policy of high-end talents in Hainan Free Trade Port, which made it clear that from 2020 to 2024, The comprehensive income (including wages, salaries, labor remuneration, royalties, business income recognized by Hainan Province and personnel subsidy income) obtained from Hainan Free Trade Port by high-end talents and talents in short supply, and the actual personal income tax burden exceeds 15%, can be exempted when handling the annual final settlement of personal income tax.
According to the requirements of the overall plan for the construction of Hainan free trade port, three conditions must be met at the same time to enjoy tax incentives: first, working in Hainan free trade port; Second, except for overseas talents who are unable to pay social insurance, they must pay social insurance such as basic old-age insurance for more than 6 months in a tax year in Hainan Free Trade Port (including 65438+ the month of February this year); Third, sign labor contracts or employment agreements and other labor relations certification materials with enterprises or units registered in Hainan Free Trade Port and operating substantially for more than 1 year.
"It can be seen that at this time, the policy only said that it is necessary to work in Hainan Free Trade Port, and no specific time requirements were given. This means that qualified high-end and scarce talents can enjoy tax incentives as long as they have a certain residence time in Hainan and meet the latter two contents. " A person in charge of the financial department working for a technology company in Hainan introduced.
For the newly released content, the financial officer thinks that 183 days is a mandatory residence time requirement, and the next step is to strengthen the residence time requirement for employees.
"In the past two years, affected by the COVID-19 epidemic, some high-end talents have basically worked online, so there is no specific residence time regulation. However, according to the requirements of the new measures, these people must live in Hainan for a total of 183 days from next year in order to enjoy preferential policies. I estimate that this may have a certain impact on the work and life of employees. " The financial staff said.
The reporter learned from a number of third-party tax consulting service providers that because the policy has just been released, the companies with the above situation are still in the internal understanding stage and have not taken specific measures.
"According to the consultation questions we have collected, many companies are currently counting relevant information, and specific measures may be formulated according to the proportion of specific personnel in the later stage. It is expected that some companies will make large-scale personnel arrangements from 1 1 to 12 this year. " A tax consulting service person in Beijing introduced.
Ernst & Young tax related persons predict that after the formal implementation of the Measures on June 5438+1 October12023, it will have a certain impact on people who can't work in Hainan for a long time, or those who mainly work in Hainan in the form of telecommuting, part-time jobs in two or more places, and short-term business trips.
It is worth noting that, considering the characteristics of some occupations, the Measures also list some special circumstances. For example, for specific personnel in aviation, shipping, offshore oil and gas exploration and other industries, if they can't meet the conditions of residence days and meet the following two alternative conditions, they can also enjoy preferential policies, and after submitting the application within the specified time, they will be approved by the relevant departments.
First, the employee's basic old-age insurance that has been paid as an employee in Hainan Free Trade Port for more than 6 months in a tax year (except for countries that have signed social security agreements with China) (including 65438 months+February of this year).
Second, sign labor contracts, employment agreements or other proof materials of labor and personnel relations with enterprises or units registered in Hainan Free Trade Port and operating substantively for more than 1 year.
"Despite this, in general, the requirements for the newly increased residence time are obviously stricter than the previous policy concessions." The above tax official said.
According to the requirements of the Measures, under normal circumstances, individuals who enjoy the preferential personal income tax policy of Hainan Free Trade Port should meet the following two conditions at the same time: First, they have lived in Hainan Free Trade Port for 183 days in a tax year; Second, it belongs to the talents recognized by the talent management departments at all levels in Hainan Province, or the income of Hainan Free Trade Port reaches more than 300,000 yuan in a tax year (Hainan Province implements dynamic adjustment according to the economic and social development).
The author understands that the last two items in the original implementation plan will not be retained after the requirement of cumulative residence days is added in the Measures.