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Notice by the Ministry of Finance and the State Taxation Administration of the Preferential Individual Income Tax Policies for Guangdong-Hong Kong-Macao Greater Bay Area [Effective]
财政部、税务总局关于粤港澳大湾区个人所得税优惠政策的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance and the State Taxation Administration of the Preferential Individual Income Tax Policies for Guangdong-Hong Kong-Macao Greater Bay Area 

财政部、税务总局关于粤港澳大湾区个人所得税优惠政策的通知

(No. 31 [2019] of the Ministry of Finance) (财税〔2019〕31号)

The Department of Finance of Guangdong Province and the Shenzhen Finance Department (Bureau); and the Guangdong Tax Service and Shenzhen Tax Service of the State Taxation Administration (“STA”): 广东省、深圳市财政厅(局),国家税务总局广东省、深圳市税务局:
For the purpose of supporting the development of Guangdong-Hong Kong-Macao Greater Bay Area, you are hereby notified of the relevant preferential individual income tax policies for Greater Bay Area as follows: 为支持粤港澳大湾区建设,现就大湾区有关个人所得税优惠政策通知如下:
I. Guangdong Province and Shenzhen City shall provide subsidies for overseas high-end talent and urgently-needed talent (including those from Hong Kong, Macao and Taiwan, similarly hereinafter) who work in the Guangdong-Hong Kong-Macao Greater Bay Area (“Greater Bay Area”), according to the difference of individual income tax rates between the Chinese Mainland and Hong Kong, and the said subsidies shall be exempt from individual income tax.   一、广东省、深圳市按内地与香港个人所得税税负差额,对在大湾区工作的境外(含港澳台,下同)高端人才和紧缺人才给予补贴,该补贴免征个人所得税。
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Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
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E-mail:database@chinalawinfo.com
     
     
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