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不可错过的粤港澳大湾区个税补贴 丨Preferential IIT Policies

日期:2021-07-05


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粤港澳大湾区个税财政补贴申请自7月1日启动啦,只要是符合条件的境外人才,都有机会申请,关键是该补贴免税!

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The application of “preferential individual income tax in the Guangdong-Hong Kong-Macau Greater Bay Area” has started on 1st July. For the overseas talents , they have an opportunity to apply a subsidy , it’s tax-free!




根据《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》(财税〔2019〕31号)、《关于继续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〔2020〕29号)和《广州市财政局 广州市科学技术局 广州市人力资源和社会保障局 国家税务总局广州市税务局印发广州市关于实施粤港澳大湾区个人所得税优惠政策财政补贴管理办法的通知》(穗财规字〔2021〕1 号),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。

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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.



Subsidy standards

申请人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。

The applicant 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.

即:个人所得税税负差额=个人所得税已缴税额-应纳税所得额×15%;

the annual IIT balance = the amount of IIT paid - the amount of taxable income × 15%;

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。

The computation of the balance of IIT shall be on a yearly basis, which begins on January 1st and ends on December 31st of the Gregorian calendar.



申请人资质

Applicant qualification


符合《广州市境外高端人才目录》和《广州市紧缺人才需求目录》两个目录之一的境外人才,紧缺人才还需应纳税所得额达到30万元人民币以上。

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The overseas talents of the Measures shall conform to the standards of the "Catalogue of Overseas High-end Talents in Guangzhou" or "the Catalogue of Critically-lacking Talents in Guangzhou." What’s more, the amount of taxable income of the overseas critically-lacking talents shall be more than RMB300,000.




Subsidy conditions


 · 1 · 

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;

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;

 · 2 · 

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;

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;

 · 3 · 

遵守法律法规、科研伦理和科研诚信。(详见细则)

The applicant shall under the laws and regulations, scientific research ethics, and scientific research integrity. (For more information, just refer to detailed policies)




Application time


每年7月1日~8月31日

    From July 1st to August 31st every year


2021年7月1日~8月31日同步给予补办2019纳税年度补贴申请,如再次逾期将不予受理。

From July 1st to August 31st, 2021, the subsidy application for the 2019 tax year can be accepted simultaneously. But Applications that exceed these specified periods will be refused.


此项个税政策红利,由企业牵头,更加体现对员工的关怀,对人才的挽留更是一有效措施。也可由朋林公司助力,协助企业推动,把握时效,提前预判,提出优化建议,全程代办,让企业和员工无忧。

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It shows how enterprises care about their own employees, and it’s an effective measure for retaining talent if the enterprises help the employees to apply the subsidy. Or, 朋林 Guangdong company have this service for susidy application, We promote the application, grasp timeliness, judge predictably, suggest optimized method, and handle the whole process, which can make both enterprises and employees worry-free.