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Notice on Preferential IIT Policies for the Great Bay Area
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I. Overseas high-end talent and talent in short supply working in Shenzhen will be granted subsidies based on the difference in individual income tax burden between Mainland and Hong Kong, and the subsidies shall be exempted from individual income tax. Within a tax year, an applicant may apply for the subsidy for individual income tax for the current year after deducting the estimated tax amount from the amount of the tax paid.一、对在深圳工作的境外高端人才和紧缺人才，按内地与香港个人所得税税负差额给予补贴，该补贴免征个人所得税。在纳税年度内，申报人已纳税额减去测算税额，即为申报人可申请当年度个人所得税补贴。
II. For the purposes of this Notice, the term "amount of the tax paid" shall refer to the amount of individual income tax paid in accordance with the Individual Income Tax Law of the People's Republic of China on the following income:(I) income derived from wages and salaries;(II) income from remuneration for personal services;(III) income from author's remuneration;(IV) income derived from royalties;(V) income from business operations; and(VI) subsidized income gained from being selected by talent projects or programs.二、本通知所称的已纳税额，是指下列所得按照《中华人民共和国个人所得税法》规定缴纳的个人所得税额：（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）入选人才工程或人才项目获得的补贴性所得。
III. For the purposes of this Notice, the term "estimated tax amount" shall mean the tax payable amount computed within a tax year for an individual's income pursuant to the tax laws of Hong Kong. The subsidy amount for tax year 2019 shall be calculated using the standard tax rate method and may be calculated using the standard tax rate method or the progressive tax rate method after the first year.(I) The standard tax rate method. Estimated tax amount = taxable income of the applicant * 15%.(II) The progressive tax rate method. The estimated tax shall be the payable tax calculated in accordance with Hong Kong tax law on the original income (excluding the benefits obtained by employees in non-cash form or complete reimbursement under the tax exemption conditions prescribed in Hong Kong tax laws) of the applicant.三、本通知所称的测算税额，是指在纳税年度内申报人的个人所得按照香港的税法测算的应纳税额。申报人2019年纳税年度补贴税额按标准税率法测算，第一年度后可选择标准税率法或累进税率法测算。（一）标准税率法。测算税额＝申报人应纳税所得额×15%。（二）累进税率法。测算税额为申报人以原始收入（不包括符合香港税法所规定的免税条件、雇员以非现金形式或实报实销的形式获得的福利），按照香港税法计算的应纳税额。
IV. Subsidies shall be calculated on an item-by-item basis (comprehensive income shall be calculated on a consolidated basis) and according to the method for combined subsidies.四、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计算。
V. Overseas high-end talent and talent in short supply shall be identified under the principle of voluntary declaration, scientificity and objectiveness.五、对境外高端人才和紧缺人才，按照自愿申报、科学客观的原则进行认定。VI. Overseas high-end talent and talent in short supply refer to permanent residents of Hong Kong and Macao, Hong Kong residents under Hong Kong entry plans (excellent talent, professionals and entrepreneurs), mainland residents settling down in Hong Kong and Macao (with the mainland household registration canceled), residents of Taiwan, persons of foreign nationality whose taxable income reaches the limit, returned overseas Chinese or overseas Chinese having obtained the right of permanent residence abroad, etc., who work for employers in Shenzhen and pay taxes in Shenzhen in accordance with the law, abide by laws and regulations, scientific research ethics and scientific integrity, and meet any of the following conditions simultaneously:(I) being selected by national, provincial or municipal major talent projects, or talent who have obtained Guangdong Province's "Talent Qualification Guangdong Card", work permits for foreigners working in China (Type A or B) or confirmation letters of foreign high-end talent, or other overseas high-level talent recognized by national, provincial or municipal governments;(II) scientific research team members and management talent above the middle level of national, provincial or municipal significant innovation platforms.(III) members of scientific research and technology teams and managers above the middle level in institutions of higher learning, scientific research institutes, hospitals and other relevant institutions, or members of teams undertaking major vertical subjects under research at or above the municipal level, and leaders for key disciplines and key junior colleges at or above the municipal level.(IV) management personnel, scientific research team members, technical and skill backbones and outstanding young talent at the middle level or above of identified headquarters enterprises, Global Top 500 enterprises and their branches and high-tech enterprises, large backbone enterprises, listed enterprises and enterprises included in the database for cultivation and innovation-oriented small and medium-sized enterprises with high growth technology in Shenzhen.(V) management personnel above middle level, scientific research team members, technical and skill backbones and excellent young talent employed or starting up a business in the key industries and key fields to be developed in Shenzhen.六、境外高端人才和紧缺人才是指，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，赴港澳定居的内地居民（已注销内地户籍），台湾地区居民，已纳税所得额达到限额的外国国籍人士，取得国外长期居留权的回国留学人员和海外华侨等，在我市用人单位工作并在深圳依法纳税，遵守法律法规、科研伦理和科研诚信，同时符合下列条件之一：（一）国家、省、市重大人才工程入选者、取得广东省“人才优粤卡”、外国人来华工作许可证（A类、B类）或外国高端人才确认函的人才，以及国家、省、市认定的其他境外高层次人才。（二）国家级、省级或市级重大创新平台的科研团队成员和中层以上管理人才。（三）高等院校、科研机构、医院等相关机构中的科研技术团队成员、中层以上管理人员或承担市级以上在研重大纵向课题的团队成员，以及市级以上重点学科、重点专科等带头人。（四）经认定的总部企业、世界五百强企业及其分支机构和我市高新技术企业、大型骨干企业、上市企业以及入库培育企业、高成长性科技创新型中小企业的中层以上管理人员、科研团队成员、技术技能骨干和优秀青年人才。（五）在我市重点发展产业、重点领域就业创业的中层以上管理人员、科研团队成员、技术技能骨干和优秀青年人才。
VII. Subsidies for individual income tax shall be borne by the municipal treasury under the sharing ratio of municipal and district taxes. All districts (including the New Area and Shenshan Special Cooperation Zone) and Qianhai Cooperation Area shall be responsible for accepting and reviewing the applications for individual income tax subsidies for high-end talent and talent in short supply and granting of subsidies within their respective jurisdictions. An applicant shall not repeatedly enjoy other preferential policies for talent related to individual income tax in Shenzhen.七、个人所得税补贴资金，由市区财政按照市区共享税分成比例负担。各区（含新区、深汕合作区）、前海合作区负责所属辖区高端人才和紧缺人才个人所得税补贴的申请受理、审核、发放工作。申报人不重复享受本市其他与个人所得税相关的人才优惠政策。
VIII. Any applicant who practices frauds shall be disqualified from filing an application, and his application for subsidies for individual income tax shall not be accepted within five years; if the applicant has obtained subsidies for individual income tax, the authority granting shall recover the subsidies and interest (the interest shall be calculated at the current deposit interest rate released by the People's Bank of China during the period from the date of subsidy granting and the day before the subsidies are returned, and may be segmented if the interest rate is adjusted); if the applicant is suspected of committing an offence, the case shall be referred to the judicial organ for investigation of criminal liability in accordance with the law.八、申报人存在弄虚作假行为的，取消其申请资格，五年内不再受理该申报人个人所得税补贴申请；对已经取得个人所得税补贴的，由补贴发放部门对补贴资金及利息（以补贴发放日为起始日期、以补贴退回日前一日为截止日期，按照中国人民银行活期存款利率计算利息，如遇利率调整，则分段计算）予以追缴；涉嫌犯罪的，移交司法机关依法追究刑事责任。
IX. Annual application guidelines shall be promulgated by the Shenzhen Municipal Human Resources and Social Security Bureau jointly with the Shenzhen Municipal Commission of Science and Technology Innovation (Shenzhen Municipal Bureau of Foreign Experts Affairs) and Shenzhen Finance Bureau. This Notice shall come into force on March 27, 2020 and remain effective until December 31, 2023. Applicants who satisfy the provisions of this Notice as from 1 January 2019 may apply for subsidies pursuant to the provisions of this Notice.九、每年度申报指南由市人力资源保障局会同市科技创新委（市外专局）、市财政局发布。本通知自2020年3月27日至2023年12月31日止施行。2019年1月1日起符合本通知规定的申报人，可按照本通知规定申请补贴。
Shenzhen Municipal Human Resources and Social Security BureauShenzhen Municipal Commission of Science and Technology InnovationShenzhen Finance BureauShenzhen Tax Service, State Taxation AdministrationMarch 17, 2020深圳市人力资源和社会保障局 深圳市科技创新委员会 深圳市财政局 国家税务总局深圳市税务局2020年3月17日
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