不可錯過的粵港澳大灣區個稅補貼 丨Preferential IIT Policies
日期:2021-07-05
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.