On September 8, 2022, the People's Government of Hainan Province issued a new version of the Interim Measures for the Management of the List of High-end Shortage Talents in Hainan Free Trade Port who Enjoy Preferential Individual Income Tax Policies, and the new measures will be implemented on June, 2023.
Original policy:
This policy is adjusted on the basis of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Personal Income Tax Policy for High-end Talents in Hainan Free Trade Port (Caishui [2020] No.32).
what has changed? How should we enjoy this preferential tax policy?
Give you a key point:
1. Who can enjoy the high personal income tax policy of 15%?
Before the closure of the island, high-end talents in short supply can enjoy the preferential policy of exemption from personal income tax for those whose actual tax burden exceeds 15%. The conditions are as follows:
Accumulated residence in Hainan Free Trade Port in a tax year 183 days.
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).
2. Which sources of personal income can enjoy the tax of 15%?
According to Article 1 of the Notice on Issues Concerning the Implementation of Preferential Individual Income Tax Policies for High-end Shortage Talents in Hainan Free Trade Port (10 19), the income from Hainan refers to the comprehensive income (including wages, labor remuneration, royalties) obtained by high-end shortage talents from Hainan, business income and talents recognized by Hainan Province. These include:
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment and employment obtained by individuals from employment units in Hainan.
Income from labor remuneration refers to the income obtained by individuals from Hainan who engage in labor services in Hainan. The income from remuneration for writing refers to the income obtained by individuals from publishing works in the form of books, newspapers, etc. in Hainan.
Royalty income refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchise rights in Hainan.
Operating income refers to the income obtained from production and business activities in Hainan. Subsidy income, a recognized talent in Hainan Province, is confirmed separately according to the distribution object and distribution method. Related to jobs and employment, included in the comprehensive income; Related to production and business activities, included in operating income.
3. Can you directly declare at the preferential tax rate of 15% in the withholding and remittance stage?
Taxpayers enjoy the above preferential policies when handling the annual final settlement of individual income tax in Hainan Province. On a daily basis, the withholding and prepayment declarations are still made in accordance with the Administrative Measures for the Declaration of Individual Income Tax Withholding and Remittance (Trial) (Announcement No.618 of State Taxation Administration of The People's Republic of China) and Announcement No.62 of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Declaration of Individual Income Tax (Announcement No.2018).
4. How to calculate the preferential tax relief for individual residents?
Comprehensive income tax relief = (comprehensive income tax payable-comprehensive income tax payable × 15%)× Hainan comprehensive income ÷ comprehensive income business income tax relief = (operating income tax payable-operating income tax payable × 15%)× Hainan operating income tax payable ÷ operating income tax payable.
5. When can qualified high-end talents and talents in short supply enjoy this policy?
This policy has been implemented since June 5438+1 October1. Qualified high-end talents and talents in short supply enjoy the above preferential policies when handling the annual final settlement of personal income tax in Hainan Province. At that time, the part whose actual tax burden exceeds 15% will be returned to them.
6. Can I enjoy the high tax policy of 15% if I have accumulated less than 183 days in Hainan Free Trade Port in a tax year due to my professional characteristics?
Of course. As long as qualified high-end talents and talents are in short supply, they will continue to pay the basic old-age insurance for employees as employees of Hainan Free Trade Port for more than 6 months (including June 5438+February this year) in a tax year. If I have signed a labor contract or employment agreement with an enterprise or unit registered in Hainan Free Trade Port and operated substantially for more than 1 year, or can provide other proof materials of labor and personnel relations with the same conditions, I can apply to the tax authorities within the specified time and explain the situation, and enjoy preferential policies after being approved by the Human Resources and Social Security Department of Hainan Province.
Seven, personal comprehensive income and business income can be superimposed tax?
Personal comprehensive income and business income cannot be taxed on top of each other. Their income types and annual settlement time are different. Personal business income is settled from June 65438+1 October 1 to March 3 1, and comprehensive income is settled from March1to June 30.
8. What is the specific scope of high-end talents?
Meet one of the following conditions:
Talents recognized by talent management departments at all levels in Hainan Province.
In a tax year, the income of Hainan Free Trade Port reached more than 300,000 yuan.
9. What is the specific scope of talent shortage?
It is in line with the demand list of industrial talents in Hainan Free Trade Port (not shown here for space reasons).
Ten, individuals have taxable income in the mainland and Hainan, how to calculate and pay personal income tax?
According to the Individual Income Tax Law and the Regulations for the Implementation of the Individual Income Tax Law, the taxable income in Hainan and the Mainland is taxed separately, and only the income from Hainan Free Trade Port can enjoy the preferential policy that the actual tax burden of individual income tax exceeds 15%.