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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。
II. The determination of and subsidy measures for overseas high-end talent and urgently-needed talent who work in the Greater Bay Area shall be governed by the relevant provisions of Guangdong Province and Shenzhen City.   二、在大湾区工作的境外高端人才和紧缺人才的认定和补贴办法,按照广东省、深圳市的有关规定执行。
III. This Notice shall apply to the nine Pearl River Delta cities within the Greater Bay Area, including Guangzhou, Shenzhen, Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan, Jiangmen, and Zhaoqing in Guangdong Province. 我不休息我还能学  三、本通知适用范围包括广东省广州市、深圳市、珠海市、佛山市、惠州市、东莞市、中山市、江门市和肇庆市等大湾区珠三角九市。
IV. This Notice shall be implemented from January 1, 2019 through December 31, 2023. The Notice by the Ministry of Finance and the State Administration of Taxation of the Preferential Individual Income Tax Policies for Guangdong Hengqin New Area我不休息我还能学你怀了我的猴子 (No. 23 [2014], MOF) and the Notice by the Ministry of Finance and the State Administration of Taxation of the Preferential Individual Income Tax Policies for Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (No. 25 [2014], MOF) shall be repealed on January 1, 2019.   四、本通知自2019年1月1日起至2023年12月31日止执行。《财政部 国家税务总局关于广东横琴新区个人所得税优惠政策的通知》(财税〔2014〕23号)、《财政部 国家税务总局关于深圳前海深港现代服务业合作区个人所得税优惠政策的通知》(财税〔2014〕25号)自2019年1月1日起废止。
Ministry of Finance 财政部
State Taxation Administration 税务总局
March 14, 2019 2019年3月14日
     
     
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