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Notice of the Ministry of Finance and the State Administration of Taxation on the Preferential Individual Income Tax Policies for Guangdong Hengqin New Area [Expired]
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 [失效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on the Preferential Individual Income Tax Policies for Guangdong Hengqin New Area 

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

(No. 23 [2014] of the Ministry of Finance) (财税[2014]23号)

The Department of Finance of Guangdong Province and Guangdong Local Taxation Bureau: 广东省财政厅、地方税务局:
In accordance with the spirit of the relevant official replies of the State Council, the relevant individual income tax policies for Guangdong Hengqin New Area are hereby notified as follows: 根据国务院有关批复精神,现就广东横琴新区有关个人所得税政策通知如下:
I. Hong Kong and Macao residents working in Hengqin New Area shall pay individual income tax in accordance with the relevant provisions of the Individual Income Tax Law of the People's Republic of China.
......
   一、在横琴新区工作的香港、澳门居民,应按照《中华人民共和国个人所得税法》的有关规定,缴纳个人所得税。
......

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