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广州市关于粤港澳大湾区个人所得税优惠政策财政补贴管理暂行办法(中英译本)

来源:市科学技术局 发布时间:2019-11-07 10:12:41

Interim Measures of Guangzhou for Administration of Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area (GBA)

第一章 总则

Chapter I General Provisions

  第一条 为建设粤港澳大湾区,规范粤港澳大湾区个人所得税优惠政策财政补贴管理,根据《财政部 国家税务总局关于粤港澳大湾区个人所得税优惠政策的通知》(财税〔2019〕31号)、省财政厅、省税务局《关于贯彻落实粤港澳大湾区个人所得税优惠政策的通知》(粤财税〔2019〕2号),结合广州市实际,制定本办法。

  Article 1 With a view to building the Guangdong-Hong Kong-Macao Greater Bay Area (the GBA) and standardizing the administration of financial subsidies for the preferential individual income tax (IIT) policies in the GBA, the Measures are formulated in light of Guangzhou’s current situations and in accordance with 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) and the Notice on Implementation of Preferential Individual Income Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area (Yue Cai Shui, [2019] No. 2) by Guangdong Department of Finance and the Guangdong Taxation Bureau.

  第二条 在广州市实施粤港澳大湾区个人所得税优惠政策有关财政补贴范围、补贴程序和监督检查的,适用本办法。

  Article 2 The Measures shall apply to the implementation of the financial subsidies in the preferential IIT policies in the GBA concerning the applicable scope, procedures, and supervision and inspection.

  第三条 在广州市行政区域范围内工作的境外高端人才和紧缺人才,其在广州市缴纳的个人所得税已缴税额超过其按应纳税所得额的15%计算的税额部分,给予财政补贴。该补贴免征个人所得税。

  Article 3 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.

  第四条 个人所得税税负差额计算,以一个纳税年度为准。纳税年度,自公历一月一日起至十二月三十一日止。

  Article 4 The computation of the balance of IIT shall be based on one tax year, which begins on January 1st and ends on December 31st of the Gregorian calendar.

  粤港澳大湾区个人所得税优惠政策财政补贴每年补贴一次,于次年的个人所得税汇算清缴之后受理、发放。

  The financial subsidies for the preferential IIT policies in the GBA are granted on a lump-sum basis every year. It will be open for application and granted after the settlement and payment of IIT in the following year.

  第五条 本办法的财政补贴按现行财政体制纳入当年预算安排。

  Article 5 The financial subsidies under the Measures shall be incorporated into the current yearly fiscal budget in accordance with the current financial system.

第二章 补贴范围

Chapter II Applicable Scope

  第六条 本办法第三条所指的境外高端人才,应符合《广州市境外高端人才目录》标准(2019年标准见附件1)。

  Article 6 The overseas high-end talents referred to in Article 3 of the Measures shall conform to the standards of the Catalogue of Overseas High-end Talents in Guangzhou (see Annex 1 for the 2019 version).

  第七条 本办法第三条所指的境外紧缺人才,应符合《广州市紧缺人才需求目录》(2019年版见附件2),且纳税年度的个人所得税应纳税所得额达到30万元人民币以上。

  Article 7 The overseas critically-lacking talents referred to in Article 3 of the Measures shall conform to the Catalogue of Critically-lacking Talents in Guangzhou (see Annex 2 for the 2019 version), and the taxable income of IIT in the tax year shall exceed RMB 300,000.

  第八条 符合本办法第六条、第七条的境外高端人才和紧缺人才(以下称申请人),还应当同时具备下列条件:

  Article 8 Overseas high-end talents and critically-lacking talents (hereinafter referred to as “applicants”) who meet the requirements of Articles 6 and 7 of the Measures shall also concurrently meet the following requirements:

  (一)申请人属于香港、澳门永久性居民,取得香港入境计划(优才、专业人士及企业家)的香港居民,台湾地区居民,外国国籍人士,或取得国外长期居留权的回国留学人员和海外华侨;

  (1) 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;

  (二)申请人纳税年度内在广州市注册的企业和其他机构任职、受雇,或在广州市提供独立个人劳务,且纳税年度内在广州市工作累计满90天,并在广州市依法缴纳个人所得税;

  (2) 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;

  (三)申请人在申请财政补贴前三年内,没有重大税收违法案件信息记录,没有虚报、冒领、骗取、挪用财政资金和违反科研伦理、科研诚信等不诚信行为记录,没有列入失信被执行人,没有受到刑事处罚或者责令停产停业、吊销许可证或者执照、较大数额罚款行政处罚等重大违法记录;且申请人对其扣缴义务人的以上行为或记录不负有直接或主要责任,也不担任扣缴义务人的法定代表人或负责人。

  以上记录可通过“信用中国”“信用广州”网站或共享政府信息等渠道查询。

  (3) Within three years before applying for financial subsidies, the applicant shall have no information records of major tax violations, no records of dishonest acts such as false reporting, false collection, fraud, misappropriation of financial funds, violation of scientific research ethics and integrity, and no records of serious violation of laws or regulations, such as being included into the blacklist of debtors for law enforcement, being subject to criminal punishment or ordered to suspend production or business, being revoked of the business license or permit, or receiving administrative punishment involving large sum of fine. The applicant is not directly or primarily responsible for the above acts or records of the withholding agent, nor is he the legal representative or responsible person of the withholding agent.

  The above records can be inquired through www.creditchina.gov.cn, www.credit.gz.gov or shared government information.

  第九条《广州市境外高端人才目录》《广州市紧缺人才需求目录》实行动态管理,按照广州市经济社会发展需要,由市科技局、市人力资源社会保障局适时更新发布。

  Article 9 The Catalogue of Overseas High-end Talents in Guangzhou and the Catalogue of Critically-lacking Talents in Guangzhou shall be managed and updated by the Guangzhou Municipal Bureau of Science and Technology and the Guangzhou Municipal Bureau of Human Resources and Social Security in line with the economic and social development needs in Guangzhou.

  第十条 本办法第三条所指的已缴税额,为下列所得按照《中华人民共和国个人所得税法》规定缴纳的个人所得税:

  (一) 工资、薪金所得;

  (二) 劳务报酬所得;

  (三) 稿酬所得;

  (四) 特许权使用费所得;

  (五) 经营所得;

  (六) 入选区级以上政府或政府工作部门、直属机构人才工程或人才项目获得的补贴性所得。

  Article 10 The amount of tax paid referred to in Article 3 of the Measures shall be the IIT paid for the following incomes in accordance with the provisions of the Individual Income Tax Law of the People’s Republic of China:

  (1) Wages and salaries;

  (2) Income from provision of independent personal services;

  (3) Income from author’s remuneration;

  (4) Income from royalties;

  (5) Income from business operations;

  (6) Income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions.

  第十一条 财政补贴根据个人所得项目,按照分项计算(综合所得进行综合计算)、合并补贴的方式进行。

  个人所得为综合所得、经营所得的,其个人所得税已缴税额应以次年办理汇算清缴并补退税后的全年实际缴纳税额为准。

  Article 11 Financial subsidies shall be granted in a lump sum based on categorized IIT computation (comprehensive incomes shall be computed with comprehensive method).

  Where the categories of individual incomes belong to comprehensive income or income from business operation, the paid amount of IIT shall be based on the actual amount of tax paid in the whole year after the settlement and payment of tax refund in the following year.

  第十二条 申请人取得本办法第十条所得的,其应享受的广州市年度财政补贴按下列方式计算:

  Article 12 Where an applicant earns incomes under Article 10, the applicable annual financial subsidy shall be computed with the following formula:

  财政补贴=∑(分项分年度的个人所得税税负差额×分项已缴税额占比);

  Financial subsidy=∑ (IIT balance by category each year × the proportion of IIT paid by category);

  分项已缴税额占比=分项分年度在广州市的个人所得税已缴税额÷分项分年度在中国境内的个人所得税已缴税额。

  The proportion of IIT paid by category = the amount of IIT paid by category in Guangzhou each year ÷ the amount IIT paid by category in China each year.

  各分项分年度个人所得税税负差额:

  IIT balance by category in each year:

  1.⑴居民个人综合所得分项(居民个人综合所得包含工资、薪金所得,劳务报酬所得,稿酬所得,特许权使用费4项):分年度个人所得税税负差额=综合所得的个人所得税已缴税额-综合所得应纳税所得额×15%;

  1 (1) Resident comprehensive income categories (including four categories i.e. wages and salaries, incomes from provision of independent personal services, author’s remuneration and royalties): the annual IIT balance = the amount of IIT paid on comprehensive income - the amount of taxable comprehensive income × 15%;

  ⑵非居民个人工资、薪金所得分项:分年度个人所得税税负差额=工资、薪金所得的个人所得税已缴税额-工资、薪金所得应纳税所得额×15%;

  (2) The category of wages and salaries of non-residents: the annual IIT balance = the amount of IIT paid on wages and salaries - the amount of taxable income from wages and salaries × 15%;

  非居民个人劳务报酬所得分项:分年度个人所得税税负差额=劳务报酬所得的个人所得税已缴税额-劳务报酬所得应纳税所得额×15%;

  The category of income from provision of independent personal services of non-residents: the annual IIT balance = the amount of IIT paid on independent personal services - the amount of taxable income from independent personal services × 15%;

  非居民个人稿酬所得分项:分年度个人所得税税负差额=稿酬所得的个人所得税已缴税额-稿酬所得应纳税所得额×15%;

  The category of author’s remuneration of non-residents: the annual IIT balance = the amount of IIT paid on author’s remuneration - the amount of taxable income from author’s remuneration × 15%;

  非居民个人特许权使用费所得分项:分年度个人所得税税负差额=特许权使用费所得的个人所得税已缴税额-特许权使用费所得应纳税所得额×15%。

  The category of royalties of non-residents: the annual IIT balance = the amount of IIT paid on royalties - the amount of taxable income from royalties × 15%;

  2.经营所得分项:分年度个人所得税税负差额=经营所得的个人所得税已缴税额-经营所得应纳税所得额×15%。

  2. The category of income from business operation: the annual IIT balance = the amount of IIT paid on income from business operation - the amount of taxable income from business operation × 15%;

  3.入选人才工程或人才项目获得的补贴性所得分项:

  分年度个人所得税税负差额=入选人才工程或人才项目获得的补贴性所得个人所得税已缴税额-入选人才工程或人才项目获得的补贴性所得应纳税所得额×15%。

  3. The category of subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions:

  the annual IIT balance = the amount of IIT paid on subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions - the amount of taxable income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions × 15%;

第三章 补贴程序

Chapter III Subsidy Procedures

  第十三条 财政补贴每年办理一次,当年度的财政补贴申请于次年7月1日~8月15日受理。

  符合补贴条件而未在规定时间内提出申请的,可在下一年度的补贴申请期限内补办申请。再次逾期的,不予受理和补贴。

  Article 13 Financial subsidies are processed once a year, and applications for financial subsidies in the current year are accepted from July 1st to August 15th of the following year.

  Where an eligible applicant fails to submit an application within the prescribed time limit, a supplementary application can be made during the subsidy application period in the next year. If it is overdue again, it shall not be accepted or subsidized.

  第十四条 申请人个人所得税由扣缴义务人扣缴的,一般由扣缴义务人代为办理财政补贴申请手续。申请人自行申报缴纳个人所得税的,由其本人提出申请。

  Article 14 Where the IIT of the applicant is withheld by a withholding agent, the withholding agent shall generally handle the application procedures for financial subsidies on behalf of the applicant. Where an applicant declares and pays IIT on his own, he or she shall apply for it.

  第十五条 申请财政补贴时需递交下列材料:

  Article 15 The following materials shall be submitted for application of financial subsidies,

  (一)申请人申领个人所得税财政补贴申请表;

  (I) Application Form for IIT Financial Subsidy from the applicant;

  (二)扣缴义务人和申请人承诺配合监督检查,承诺申请人符合本办法第八条第三项规定的承诺书;

  (II) A Letter of Commitment where the withholding agent and the applicant undertake to cooperate with the supervision and inspection, and to promise that the applicant meets the requirements of Item 3, Article 8 of the Measures;

  (三)申请人有效身份证明证件复印件:

  (III) Copies of the applicant’s valid identity certificate:

  1.外国国籍人士提交护照。

  1. Foreign nationals shall submit their passports.

  2.香港、澳门永久性居民和赴港澳定居的内地居民提交港澳居民身份证、《港澳居民来往内地通行证》。

  2. Permanent residents of Hong Kong and Macao and mainland residents residing in Hong Kong and Macao shall submit Hong Kong and Macao Resident Identity Cards or Mainland Travel Permit for Hong Kong and Macao Residents.

  3.台湾地区永久性居民提交台湾居民身份证、《台湾居民来往大陆通行证》。

  3. Permanent residents of Taiwan shall submit their identity cards and Mainland Travel Permit for Taiwan Residents

  4.取得香港入境计划(优才、专业人士及企业家)的香港居民提交香港居民身份证、香港入境事务处签发的相关签证。

  4. Hong Kong residents under Hong Kong’s Admission Schemes for Talents, Professionals and Entrepreneurs shall submit their Hong Kong Resident Identity Cards and visas issued by the Hong Kong Immigration Department.

  5.取得国外长期居留权的海外华侨和归国留学人才提交中国护照、中国身份证、国外长期(或永久)居留凭证。其中,归国留学人才还应当提交教育部留学服务中心开具的《国外学历学位认证书》。必要时,受理单位可以要求取得国外长期居留权的海外华侨和归国留学人才提供住在国中国使领馆出具的长期(或永久)居留权公证书、认证书或住在国驻华使领馆出具的公证书和住在国居留记录。

  5. Overseas Chinese and returned overseas Chinese students who have obtained the right of long-term residence abroad shall submit their Chinese passports, Chinese identity cards and long-term (or permanent) foreign residence certificates. Among them, returned overseas students should also submit the Certificate of Academic Degree Abroad issued by the Service Center for Overseas Studies of the Ministry of Education. When necessary, the handling department may request overseas Chinese and returned overseas students who have obtained the right of long-term residence abroad to provide notary certificates or certificates of the long-term (or permanent) residence issued by the China Embassies in their residing countries, or the notary certificate and residence record issued by the consulates of the residing country in China.

  申请人使用多个不同身份证明登记纳税的,需一并提交相对应的所有身份证明文件。

  If the applicant registers for tax payment with multiple different identity certificates, all the corresponding identity certificates shall be submitted together.

  (四)申请人获国家、省级政府、广州市认定的境外高端人才和紧缺人才有关荣誉证书、聘书、确认函、证明函、认定文件,或执业资格证、职称证、技能证、外国人工作许可证(或许可通知)等材料复印件。

  (IV) The copies of relevant honorary certificates, letters of engagement, confirmation letters, certificates, confirmation documents proving the applicant an overseas high-end talent and critically-lacking talent recognized by the state, Guangdong or Guangzhou governments, or certificates of professional qualification, title, skill certificates, and work permits (or permit notices) of foreigners working in China.

  (五)申请人在广州市的年度工作天数是否达到累计90天的材料:

  (V) Materials to prove that the applicant’s annual working days in Guangzhou reach a minimum of 90 days;

  1.申请人因工作关系而在广州市注册的企业和其他机构任职、受雇的,提供:

  1. If the applicant is working at or being employed by an enterprise or other institution registered in Guangzhou in relation to his/her job, he or she shall provide:

  ⑴申请人与扣缴义务人所签订的劳动合同(劳动合同约定的工作地点为广州市内);该申请人属由境外雇主派遣的,该申请人的中国境外雇佣公司与广州市接收企业签订的派遣合同;

  (1) The labor contract signed between the applicant and the withholding agent (the place of work stipulated in the labor contract is in Guangzhou); or, if the applicant is dispatched by an overseas employer, the dispatch contract signed between the applicant’s employer outside China and the receiving enterprise of Guangzhou if the applicant is dispatched by an overseas employer;

  ⑵申请人在广州市的年度工作天数达到累计满90天的承诺书。

  (2) A commitment letter from the applicant to promise to have worked in Guangzhou for at least 90 days in one year.

  2.申请人因工作关系而在广州市提供独立个人劳务,须提供:

  2. Applicants who provide independent personal services in Guangzhou in relation to his/her job must provide:

  ⑴申请人与在广州市设立的企业、机构所签订的劳务合同;

  (1) The labor contract signed by the applicant with the enterprises and institutions established in Guangzhou;

  ⑵申请人在广州市的年度工作天数达到累计满90天的承诺书。

  (2) A commitment letter from the applicant promising to have worked in Guangzhou for at least 90 working days in a year.

  (六)申请人年度个人所得税纳税记录及个人所得税扣缴申报表、个人所得税年度自行纳税申报表、个人所得税经营所得纳税申报表等申报表。

  (6) The applicant’s annual IIT record and IIT Withholding Declaration Form, Annual IIT Declaration Form and IIT Declaration Form for incomes from business operation.

  (七)申请人本人在中国内地开户的银行账号资料,申请人收款账号存折或银行卡复印件。

  (VII) Information of bank account the applicant holds with a bank in the Mainland of China, and a copy of the deposit book or bank card of the applicant showing the account number.

  上述材料第一项填报表格一式四份,其他全部一式一份。申请材料需加盖扣缴义务人公章和侧面骑缝章。

  Aforesaid application form under Item 1 shall be made into quadruplicate, and others in one copy. The application materials should be stamped with the official seal of the withholding agent and the cross-page seal.

  第十六条 申请人或扣缴义务人向市人力资源社会保障局、市科技局共同使用的网办系统提出财政补贴申请,属于广州市境外高端人才的,由市科技局负责办理;属于广州市境外紧缺人才的,由市人力资源社会保障局负责办理。

  Article 16 Where the applicant or withholding agent apply for financial subsidy to the online management system jointly used by the Guangzhou Municipal Human Resources Social Security Bureau and the Guangzhou Municipal Science and Technology Bureau, applications from overseas high-end talents in Guangzhou shall be handled by Guangzhou Municipal Science and Technology Bureau, and those from overseas critically-lacking talents in Guangzhou by Guangzhou Municipal Human Resources Social Security Bureau.

  受理审核部门应核对提交的申请个人所得税财政补贴资料是否齐全。符合条件且资料齐备的,予以受理,并开具受理回执。

  The handling department shall check whether the application materials submitted for IIT financial subsidies are complete. Applications submitted by eligible applicants and supported with full set of materials will be accepted with a receipt of acceptance properly issued.

  第十七条 受理审核部门完成申请个人所得税财政补贴资料初审后,相关人才认定或管理部门、国家税务总局广州市税务局等应开展协助审核工作。审核完成后,受理审核部门应将拟给予财政补贴的人才名单在本部门网站公示7个工作日。

  Article 17 After the handling department completes the preliminary review of the application materials for IIT financial subsidy, the relevant talent identification or management departments, and the Guangzhou Taxation Bureau of the State Administration of Taxation, etc. shall assist with the examination and verification. After that, the handling department shall publicize the list of talents to be granted IIT financial subsidies on its website for 7 working days.

  第十八条 对经审核和公示的人才无异议的,受理审核部门形成正式财政补贴名单,通过市财政国库集中支付系统将财政补贴直接拨付至申请人的个人账户。

  Article 18 Where there is no objection against the talents who have gone through examination and publicity, the handling department shall form a final list of applicants granted with the financial subsidies and directly allocate the financial subsidies to the personal accounts of the applicant through the centralized payment system of the municipal treasury.

第四章 监督管理

Chapter IV Supervision and Management

  第十九条 申请人和扣缴义务人应如实提供申请材料,并对申请材料完整性、真实性和准确性负责。对于虚报、冒领、骗取财政补贴资金的行为,一经查实,收回已安排的财政补贴,取消该申报人三年内申请财政补贴的资格,并依据《财政违法行为处罚处分条例》(国务院令第427号)等法律法规予以处理,涉嫌犯罪的,移交司法机关依法追究刑事责任。

  Article 19 The applicant and withholding agent shall provide true and authentic application materials, and shall be held responsible for the completeness, authenticity and accuracy of the application materials. Once the acts of false reporting, falsely collecting or defrauding financial subsidies are found, the distributed financial subsidy shall be recovered, the applicant’s eligibility to apply for financial subsidy shall be canceled within three years’ time, and the case shall be handled in accordance with the Regulations on Punishment of Financial Illegal Acts (Decree No. 427 of the State Council) and relevant laws and regulations. If a suspected crime is committed, the case shall be transferred to judiciary authorities to investigate criminal responsibility according to law.

  第二十条 申请人和扣缴义务人应自觉接受财政、审计等部门对个人所得税财政补贴资金情况的检查监督。

  Article 20 The applicant and withholding agent shall consciously accept the inspection and supervision of the IIT financial subsidy by the financial and auditing departments.

第五章 附则

Chapter V Supplementary Provisions

  第二十一条 本办法自2019年1月1日起施行,试行一年。申请人申请补贴的所属纳税年度在本办法有效期内的,适用本办法。

  Article 21 The Measures shall come into force on January 1st, 2019 and shall be implemented on a trial basis for one year. The Measures shall apply where the tax years for which the applicant applies for financial subsidies are within the validity period of the Measures.

  附件:

  1.广州市境外高端人才目录(2019年标准)(Annex 1:Catalogue of Overseas High-end Talents in Guangzhou(2019 Version)).pdf
  2.广州市紧缺人才需求目录(2019年版)(Annex 2:Catalogue of Critically-lacking Talents in Guangzhou(2019 Version)).pdf
  3.广州市关于粤港澳大湾区个人所得税优惠政策财政补贴单位申请表及承诺书(Annex 3:Application Form and Commitment Letter for Organizations ).doc
  4.广州市关于粤港澳大湾区个人所得税优惠政策财政补贴个人申请表及承诺书(Annex 4:Application Form and Commitment Letter for Individuals ).xls
  5.独立个人劳务-个人声明模板(Annex 5:Personal Statement(Template for Independent Personal Services)).doc

  Annexes:

  1. Catalogue of Overseas High-end Talents in Guangzhou (2019 Version)

  2. Catalogue of Critically Lacking Talents in Guangzhou (2019 version)

  3. Guangzhou’s Application Form and Commitment Letter for Organization Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area

  4. Guangzhou’s Application Form and Commitment Letter for Individuals Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area

  5. Independent Personal Services - Personal Statement Template

  (英语译文仅供参考,政策准确含义请以中文版本为准。The translation is provided in English for reference only. Chinese will prevail if there is any inconsistency.)

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