According to the Notice on Preferential Policies for Individual Income Tax in Guangdong-Hong Kong-Macao Greater Bay Area (Caishui [2019] No.31), Notice on Continuing to Implement Preferential Policies for Individual Income Tax in Guangdong-Hong Kong-Macao Greater Bay Area (Yuecaishui [2020] No.29) and Notice on Implementing Preferential Policies for Individual Income Tax in Guangdong-Hong Kong-Macao Greater Bay Area (Shenrenshejing [2020] No.4),
I. Relevant information of the applicant
(a) the applicant's identity conditions
The applicant shall meet one of the following identity conditions:
1. Permanent residents of Hong Kong and Macao. Hong Kong and Macao residents' permanent identity cards and Hong Kong and Macao residents' passes to and from the Mainland shall prevail.
2. Mainland residents who have settled in Hong Kong and Macao (mainland household registration has been cancelled). Hong Kong and Macao resident identity cards and Hong Kong and Macao residents' passes to and from the Mainland shall prevail.
3. Hong Kong residents (excluding dependants) who have obtained the Hong Kong Entry Scheme (talents, professionals and entrepreneurs). Subject to Hong Kong resident identity card, mainland resident identity card and relevant entry documents issued by Hong Kong Immigration Department.
4. Residents in Taiwan Province Province. Mainland travel permit for taiwan residents shall prevail.
5. People of foreign nationality. Passport or foreigner's permanent residence permit shall prevail.
6. Returned students who have obtained long-term residency abroad. China passport, mainland resident ID card, foreign long-term or permanent residence certificate and foreign academic degree certificate certified by the Study Abroad Service Center of the Ministry of Education shall prevail. When necessary, the notarial certificate of long-term or permanent residency issued by embassies and consulates in China, or notarial certificate issued by embassies and consulates in China, and residence records in that country shall be provided as supplementary documents.
7. Overseas Chinese. China passport, mainland resident identity card, foreign residence certificate and entry and exit records shall prevail. When necessary, the notarial certificate of right of abode, certificate of authentication issued by embassies and consulates in China or notarial certificate and residence record in embassies and consulates in China shall be provided as supplementary documents.
(2) Working conditions of the applicant
1. The applicant works in Shenzhen and meets one of the following conditions:
(1) signed a labor (employment) contract with the employer in Shenzhen.
(2) Dispatched by an overseas employer who has signed a dispatch contract with the receiving unit in Shenzhen.
(three) to provide independent personal services and sign labor contracts with taxpayers in Shenzhen.
2. The applicant has worked in Shenzhen for 90 days in 2020.
3. If the applicant's work unit changes and the number of working days in the unit that meets the reporting conditions is 90 days in 2020, it can be reported by the unit, and the unit shall cooperate.
(3) the qualifications of the applicant
The applicant shall meet one of the following conditions:
1. Winner of national, provincial and municipal major talent programs.
2. Overseas high-level talents recognized by the state, province and city.
3. Talents with Guangdong Excellent Talents Certificate.
4. Talents with work permits for foreigners in China (Class A and Class B) or letters of confirmation from foreign high-end talents.
5. Members of scientific research teams and middle-level managers of national, provincial or municipal major innovation platforms.
6. Members of scientific research and technical teams of institutions of higher learning, scientific research institutions, hospitals and public health institutions, middle-level managers or team members who undertake major vertical research projects at or above the municipal level, leaders of key disciplines and key specialties at or above the municipal level, and key medical and health technical talents.
7. Middle-level and above managers, members of scientific research teams, technical and technological backbones and outstanding young talents of headquarters enterprises, Fortune 500 enterprises and their branches, high-tech enterprises, large-scale backbone enterprises, listed enterprises and "specialized and innovative" enterprises.
8. Middle-level and above managers, members of scientific research teams, technical and technical backbones and outstanding young talents who are employed and started businesses in key industries and fields in Shenzhen.
Article 1-3 above shall be subject to the certificate issued by the national, provincial and municipal government departments or relevant identification documents, and the validity period of the relevant certificate shall not be used as a restrictive condition for the application (except those that have been revoked); The "scientific research team members, middle-level managers, technical and technological backbones and outstanding young talents" mentioned in Article 5-8 shall be independently identified by the unit, subject to the written explanations and commitments provided by the reporting unit.
(4) the tax payment conditions of the applicant
1. Pay taxes in Shenzhen according to law, and the tax paid in Shenzhen is greater than the calculated tax (see Calculation Method of Individual Income Tax Subsidy for details).
2. The accepting organ has the right to inquire about tax payment information from relevant departments.
(5) Other conditions of the applicant.
1. Abide by laws and regulations, scientific research ethics and scientific research integrity. To the date of acceptance by the accepting organ, there shall be no one of the following circumstances:
(1) In the past five years, there are records of major tax violations, records of false reporting, fraudulent use, misappropriation of financial funds, records of dishonest behaviors such as violating scientific research ethics and scientific research integrity, or records of the above-mentioned behaviors of the reporting unit and bearing direct or main responsibilities.
(2) Being subjected to criminal punishment for committing a crime in China, or being under judicial investigation for being suspected of committing a crime, and no clear conclusion has been reached.
(3) Having a record of administrative punishment that is being executed, has not been lifted or rectified, or being directly or primarily responsible for the above-mentioned record of behavior of the reporting entity.
(4) Being listed as an executor of dishonesty, or being directly or primarily responsible for the reporting unit being listed as an executor of dishonesty.
(5) Being included in the list of serious untrustworthy subjects after inquiring about the Shenzhen public credit platform.
2.202 1, the applicant did not enjoy one of the following rewards or subsidies stipulated in the talent preferential policy:
(1) Shenzhen Industrial Development and Innovative Talents Award.
(2) Special funds for talent development guidance in Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone.
Two. Relevant information of the applicant
Basic information of the applicant
1. Enterprises and institutions legally registered in Shenzhen.
2. Abide by laws and regulations. To the date of acceptance by the accepting organ, there shall be no one of the following circumstances:
(1) has a record of illegal tax payment in recent 5 years.
(2) In the business exception list.
(three) there are records of administrative punishment that are being implemented, not lifted, and not rectified.
(4) Being listed as the person subjected to execution for breach of trust.
(5) Being included in the list of serious untrustworthy subjects after inquiring about the Shenzhen public credit platform.
(2) Other conditions of the applicant.
If the applicant makes a declaration in accordance with Article 1 (3) (5-8), the applicant shall meet the conditions mentioned in this Article (see "Definition of Related Terms" for details).
Three, the calculation method of personal income tax subsidies
(1) In the tax year of 2020, the tax paid by the applicant in Shenzhen minus the calculated tax is the amount of personal income tax subsidy that the applicant can apply for, and the subsidy is exempt from personal income tax.
1. "Tax amount" refers to the personal income tax paid in Shenzhen according to the Individual Income Tax Law of People's Republic of China (PRC): (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (six) subsidy income selected for talent project or talent project.
2. If the tax law requires final settlement, the paid amount of individual income tax shall be subject to the actual tax paid in the whole year after final settlement and tax refund in the following year. If the tax law stipulates that there is no need for final settlement, the actual tax paid throughout the year after tax refund shall be the tax amount of individual income tax.
3. "Estimated tax amount" refers to the taxable amount of the applicant's personal income in Shenzhen calculated according to the Hong Kong tax law. The estimated tax amount in 2020 is calculated according to the standard tax rate method, that is, the estimated tax amount = taxable income of the applicant × 15%.
(two) the amount of individual income tax subsidies is calculated by project (comprehensive income), and the subsidies are combined according to individual income projects.
(3) If the applicant has applied for the batch of high-level talent incentive subsidies in Shenzhen and all districts in 2020, the actual amount of personal income tax subsidies will be deducted from the total amount of high-level talent incentive subsidies in Shenzhen and all districts; If the amount of personal income tax subsidy is lower than the total amount of incentive subsidies for high-level talents in Shenzhen and all districts, no subsidy will be granted.
(four) the maximum amount of personal income tax subsidies is 5 million yuan.
Four. Application review procedure
The applicant and the applicant are registered users of Guangdong Unified Identity Authentication Platform (address:/), and individual users need real-name verification.
(1) individual application
From August 6, 20265438 to September 30, 20265438, the applicant applied for subsidies on the Guangdong Provincial Government Service Network, confirmed the taxable income and paid taxes, submitted relevant materials, made a written commitment and submitted them to the work unit for review.
The identity information of the applicant shall be consistent with the identity information used when filing and paying individual income tax. If the declarer uses multiple different identity certificates for tax registration, he must declare tax payment to the tax authorities and submit other identity documents.
If the applicant has any objection to the taxable income and the amount of tax paid, he can contact the competent tax department for confirmation.
(2) unit declaration
After reviewing the applicant's application information and materials and making written explanations and commitments, the applicant shall submit an application in the application system before September 30, 2002/kloc-0.
If the applicant declares personal services, it does not need to declare through the unit (if the tax paid includes wages and salaries, it must be declared through the unit).
(3) window acceptance
The accepting organ shall make a decision on whether to accept the application within 3 working days from the date of receiving the application. If the application materials are not standardized, it shall inform the applicant or the applicant to make corrections. The applicant shall make corrections within 30 days; If no correction is made within the time limit, the accepting organ will not accept it and inform the applicant or the reporting unit. Those who meet the conditions for accepting vacancies shall be implemented in accordance with the relevant provisions on accepting vacancies.
(4) Qualification examination
The accepting organ shall make an audit decision within 90 days from the date of acceptance. If the situation is complicated and needs to be extended, the applicant shall be informed before the expiration of the audit, and the extension period of the audit shall not exceed 30 days. If the accepting organ needs hearing, investigation and evaluation according to law before making an administrative decision, the time required shall not be counted within the above-mentioned prescribed time limit. If the examination is unqualified, the applicant shall be informed in time.
(5) Subsidized accounting
After passing the qualification examination, it will be included in the list of pending subsidies. The accepting organ shall recalculate the subsidy amount according to the calculation rules and inform the applicant.
(6) Objection handling
If the applicant disagrees with the subsidy amount, it shall submit an application for re-accounting the subsidy amount in the declaration system within 15 days from the date of being informed, and the accepting organ shall complete the accounting within 45 days. If there is any difference after accounting, it shall be revised and the applicant shall be informed. If the applicant does not raise any objection to the subsidy amount within 15 days from the date of being informed, the accepting organ will issue the subsidy according to the process.
(7) Payment of subsidies
On the basis of the distribution list and the amount of subsidies, the accepting organ will directly transfer the funds into the financial social security card account or other personal bank account designated by the applicant through the centralized payment system of the financial treasury.
Verb (abbreviation for verb) Other matters
(1) The finance, human resources and taxation departments of all districts (Dapeng New District and Shenzhen-Shantou Special Cooperation Zone) and Qianhai Cooperation Zone are responsible for the subsidy business according to their functions. Among them, the human resources department of each district is responsible for the acceptance, review and distribution of business; The tax departments of each district are responsible for the verification of tax data; The financial departments of all districts should cooperate with the payment of subsidies.
(two) the subsidy business is declared by the credit commitment system, and the applicant and the reporting unit are responsible for the authenticity, accuracy and completeness of the information. For the written commitments made by the applicant and the respondent, the accepting organ has the right to conduct credit supervision and post-audit and the applicant and the respondent shall provide corresponding supporting materials.
(3) According to the Regulations of Shenzhen Special Economic Zone on Talent Work, if the applicant is found to be fraudulent, his application qualification will be cancelled, and he may not declare personal income tax subsidies again within 5 years from the date of cancellation; For those who have obtained personal income tax subsidies, the subsidy issuing department shall recover the subsidy funds and interest; Those suspected of committing a crime shall be handed over to judicial organs for handling according to law. If the reporting unit practices fraud, it shall be handled in the above manner.
(4) Those who meet the requirements for reporting individual tax subsidies in the 20 19 tax year and fail to apply within the prescribed time limit may apply for a supplementary application within the current application period. The qualifications of applicants and reporting units shall be subject to the Guidelines for Reporting Financial Subsidies for Personal Income Tax in the 20 19 Tax Year of Shenzhen for Overseas High-end Talents and Shortage Talents.
(5) This application guide shall be implemented as of August 6, 20265438 10, and the validity period is10. The declaration, review and distribution of financial subsidies for personal income tax of overseas high-end talents and talents in short supply in the tax year of 2020 shall be implemented in accordance with this declaration guide and the "Guidelines for the Declaration of Financial Subsidies for Personal Income Tax of Overseas High-end Talents and Talents in Short Supply in the Tax Year of 20 19 in Shenzhen".
Definition of nouns related to intransitive verbs
(1) "Major innovation platforms" refer to key laboratories, engineering laboratories, engineering centers, enterprise technology centers and other platforms recognized by the departments of development and reform, scientific and technological innovation, industry and information technology in Shenzhen.
(2) "Institutions of higher learning" refers to institutions of higher learning and other institutions of higher education established with the approval and filing of the education administrative department of the State Council in accordance with the Higher Education Law of People's Republic of China (PRC).
(3) "Scientific research institutions" refer to scientific and technological research and development institutions established with financial funds in accordance with the provisions of the Law of People's Republic of China (PRC) on the Progress of Science and Technology and approved by the national, provincial and municipal organizations, and scientific and technological private non-enterprise units registered by the civil affairs departments in accordance with the Interim Measures for the Administration of Registration and Examination of Scientific and Technological Private Non-enterprise Units.
(4) "Hospital" refers to an institution with independent legal personality that has been registered by the health administrative department of Shenzhen and obtained the Practice License of Medical Institution according to the provisions of the Measures for the Registration of Medical Institutions in Shenzhen (Trial).
(5) "Public health institution" refers to a public health institution with independent legal personality that belongs to the health administrative departments of Shenzhen and all districts.
(6) "Major vertical projects" refer to key, significant and international cooperation projects approved by the national ministries and commissions and the competent departments of Guangdong Province and Shenzhen City.
(7) "Headquarters enterprise" refers to the headquarters enterprise recognized by the Shenzhen Headquarters Economic Development Leading Group Office according to the Implementation Measures of Shenzhen Municipality for Encouraging the High-quality Development of Headquarters Enterprises.
(8) "Fortune 500 enterprises and their branches": refers to the enterprises on the list of Fortune 500 in 2020 and their first-level branches registered in Shenzhen.
(9) "High-tech enterprises" refer to national high-tech enterprises recognized by the administrative departments of science, technology, finance and taxation in Shenzhen according to the Administrative Measures for the Recognition of High-tech Enterprises, and Shenzhen high-tech enterprises recognized by the administrative departments of science, technology and finance in Shenzhen according to the Administrative Measures for the Recognition of High-tech Enterprises. The high-tech enterprise certificate is valid for the tax year of 2020.
(10) "Large-scale backbone enterprises" refers to Shenzhen enterprises whose annual main business income is more than 654.38+0 billion yuan, and which are listed in the list of key supporting large-scale backbone enterprises determined by Guangdong Province.
(1 1) "listed enterprise" refers to the corporate headquarters listed and traded on stock exchanges around the world.
(12) "Specialized innovation" refers to the "little giant" or "specialized innovation" small and medium-sized enterprises recognized by the national, Guangdong and Shenzhen industrial and information departments.
(thirteen) "key industries and key areas" refers to enterprises and institutions that meet one of the following conditions:
1. In recent three years, it has been supported by Shenzhen R&D funds, special funds for industrial and information industry development and special funds for development and reform, and no project construction unit has failed the project acceptance or failed the acceptance within the time limit.
2. The headquarters and first-level branches of financial institutions established with the approval of the national financial supervision department can enjoy relevant policies with reference to the treatment of the headquarters or first-level branches of financial institutions with the approval of the Shenzhen Municipal Government, and the list of institutions confirmed by the financial administrative department of Shenzhen shall prevail.
3. The key logistics enterprises in Shenzhen refer to the enterprises in the list of key logistics enterprises in Shenzhen that are effective in the tax year of 2020, which is published by the administrative department of transportation in Shenzhen according to the provisions of the Measures for the Administration of Identification of Key Logistics Enterprises in Shenzhen.
4. Shenzhen Top 100 Industrial Enterprises, specifically refers to the enterprises in the list of Shenzhen Top 100 Industrial Enterprises effective in the tax year of 2020 published by the Shenzhen Ministry of Industry and Information Technology and the statistics department.
5. The supporting enterprises approved to set up manufacturing innovation centers in China, Guangdong and Shenzhen shall be subject to the list of enterprises in the tax year of 2020 confirmed by the competent department of industry and information technology of Shenzhen.
6. The top 100 enterprises in Shenzhen cultural and creative industries specifically refer to the enterprises in the list of the top 100 cultural enterprises in Shenzhen published by the administrative department of culture of Shenzhen in 2020.
7. The top 20 venture capital enterprises with tax payment and the top 5 venture capital parent funds with management scale shall be subject to the list of institutions for tax year 2020 confirmed by the financial department of Shenzhen.
8. The dominant traditional industrial enterprises in Shenzhen refer to the dominant traditional industrial enterprises that our city focuses on supporting, and the list of recommended enterprises provided by the industrial and information departments of Shenzhen shall prevail.
9. Modern service enterprises refer to modern service enterprises supported by our city. Specifically, the list of recommended enterprises provided by the competent departments of Shenzhen, Qianhai Cooperation Zone, Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone, industry and information technology, commerce, local financial supervision and other industries (industries) shall prevail.
(14) "Returned overseas students who have obtained long-term residency" refers to China citizens who have studied, visited or engaged in postdoctoral research for at least 12 months in regular institutions of higher learning and scientific research outside the country (territory) and have obtained long-term (more than 5 years) or permanent residency abroad, but have not voluntarily joined or acquired foreign nationality and returned to work.
(15) "Overseas Chinese" refers to China citizens who have obtained long-term (more than five years) or permanent residency in their country of residence, have lived in their country of residence for two consecutive years, and the cumulative residence time is not less than 18 months, or have obtained legal residency in their country of residence for more than five consecutive years (including five years), and have lived in their country of residence for not less than 30 months within five years. People who study abroad (including at public expense and at their own expense) are not regarded as overseas Chinese during their study abroad or during their work abroad on business (including expatriate laborers).
(16) "Personal services" refers to legally engaging in scientific, literary, artistic, educational or teaching activities as an independent individual, or providing professional services as a doctor, lawyer, engineer, architect or accountant.