關(guān)于印發(fā)《廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼管理暫行辦法》英文譯本的通知
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發(fā)布時(shí)間：2019-11-06
來(lái)源：廣州市財(cái)政局
廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼管理暫行辦法
Interim Measures of Guangzhou for Administration of Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area (GBA)
第一章 總則
Chapter I General Provisions
第一條 為建設(shè)粵港澳大灣區(qū)，規(guī)范粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼管理，根據(jù)《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策的通知》（財(cái)稅〔2019〕31號(hào)）、省財(cái)政廳、省稅務(wù)局《關(guān)于貫徹落實(shí)粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策的通知》（粵財(cái)稅〔2019〕2號(hào)），結(jié)合廣州市實(shí)際，制定本辦法。
Article 1 With a view to building the Guangdong-Hong Kong-Macao Greater Bay Area (the GBA) and standardizing the administration of financial subsidies for the preferential individual income tax (IIT) policies in the GBA, the Measures are formulated in light of Guangzhou’s current situations and in accordance with 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) and the Notice on Implementation of Preferential Individual Income Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area (Yue Cai Shui, [2019] No. 2) by Guangdong Department of Finance and the Guangdong Taxation Bureau.
第二條 在廣州市實(shí)施粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策有關(guān)財(cái)政補(bǔ)貼范圍、補(bǔ)貼程序和監(jiān)督檢查的，適用本辦法。
Article 2 The Measures shall apply to the implementation of the financial subsidies in the preferential IIT policies in the GBA concerning the applicable scope, procedures, and supervision and inspection.
第三條 在廣州市行政區(qū)域范圍內(nèi)工作的境外高端人才和緊缺人才，其在廣州市繳納的個(gè)人所得稅已繳稅額超過(guò)其按應(yīng)納稅所得額的15%計(jì)算的稅額部分，給予財(cái)政補(bǔ)貼。該補(bǔ)貼免征個(gè)人所得稅。
Article 3 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.
第四條 個(gè)人所得稅稅負(fù)差額計(jì)算，以一個(gè)納稅年度為準(zhǔn)。納稅年度，自公歷一月一日起至十二月三十一日止。
Article 4 The computation of the balance of IIT shall be based on one tax year, which begins on January 1st and ends on December 31st of the Gregorian calendar.
粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼每年補(bǔ)貼一次，于次年的個(gè)人所得稅匯算清繳之后受理、發(fā)放。
The financial subsidies for the preferential IIT policies in the GBA are granted on a lump-sum basis every year. It will be open for application and granted after the settlement and payment of IIT in the following year.
第五條 本辦法的財(cái)政補(bǔ)貼按現(xiàn)行財(cái)政體制納入當(dāng)年預(yù)算安排。
Article 5 The financial subsidies under the Measures shall be incorporated into the current yearly fiscal budget in accordance with the current financial system.
第二章 補(bǔ)貼范圍
Chapter II Applicable Scope
第六條 本辦法第三條所指的境外高端人才，應(yīng)符合《廣州市境外高端人才目錄》標(biāo)準(zhǔn)（2019年標(biāo)準(zhǔn)見(jiàn)附件1）。
Article 6 The overseas high-end talents referred to in Article 3 of the Measures shall conform to the standards of the Catalogue of Overseas High-end Talents in Guangzhou (see Annex 1 for the 2019 version).
第七條 本辦法第三條所指的境外緊缺人才，應(yīng)符合《廣州市緊缺人才需求目錄》（2019年版見(jiàn)附件2），且納稅年度的個(gè)人所得稅應(yīng)納稅所得額達(dá)到30萬(wàn)元人民幣以上。
Article 7 The overseas critically-lacking talents referred to in Article 3 of the Measures shall conform to the Catalogue of Critically-lacking Talents in Guangzhou (see Annex 2 for the 2019 version), and the taxable income of IIT in the tax year shall exceed RMB 300,000.
第八條 符合本辦法第六條、第七條的境外高端人才和緊缺人才（以下稱申請(qǐng)人），還應(yīng)當(dāng)同時(shí)具備下列條件：
Article 8 Overseas high-end talents and critically-lacking talents (hereinafter referred to as “applicants”) who meet the requirements of Articles 6 and 7 of the Measures shall also concurrently meet the following requirements:
（一）申請(qǐng)人屬于香港、澳門永久性居民，取得香港入境計(jì)劃（優(yōu)才、專業(yè)人士及企業(yè)家）的香港居民，臺(tái)灣地區(qū)居民，外國(guó)國(guó)籍人士，或取得國(guó)外長(zhǎng)期居留權(quán)的回國(guó)留學(xué)人員和海外華僑；
(1) 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;
（二）申請(qǐng)人納稅年度內(nèi)在廣州市注冊(cè)的企業(yè)和其他機(jī)構(gòu)任職、受雇，或在廣州市提供獨(dú)立個(gè)人勞務(wù)，且納稅年度內(nèi)在廣州市工作累計(jì)滿90天，并在廣州市依法繳納個(gè)人所得稅；
(2) 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;
（三）申請(qǐng)人在申請(qǐng)財(cái)政補(bǔ)貼前三年內(nèi)，沒(méi)有重大稅收違法案件信息記錄，沒(méi)有虛報(bào)、冒領(lǐng)、騙取、挪用財(cái)政資金和違反科研倫理、科研誠(chéng)信等不誠(chéng)信行為記錄，沒(méi)有列入失信被執(zhí)行人，沒(méi)有受到刑事處罰或者責(zé)令停產(chǎn)停業(yè)、吊銷許可證或者執(zhí)照、較大數(shù)額罰款行政處罰等重大違法記錄；且申請(qǐng)人對(duì)其扣繳義務(wù)人的以上行為或記錄不負(fù)有直接或主要責(zé)任，也不擔(dān)任扣繳義務(wù)人的法定代表人或負(fù)責(zé)人。
以上記錄可通過(guò)“信用中國(guó)”“信用廣州”網(wǎng)站或共享政府信息等渠道查詢。
(3) Within three years before applying for financial subsidies, the applicant shall have no information records of major tax violations, no records of dishonest acts such as false reporting, false collection, fraud, misappropriation of financial funds, violation of scientific research ethics and integrity, and no records of serious violation of laws or regulations, such as being included into the blacklist of debtors for law enforcement, being subject to criminal punishment or ordered to suspend production or business, being revoked of the business license or permit, or receiving administrative punishment involving large sum of fine. The applicant is not directly or primarily responsible for the above acts or records of the withholding agent, nor is he the legal representative or responsible person of the withholding agent.
The above records can be inquired through www.creditchina.gov.cn, www.credit.gz.gov or shared government information.
第九條《廣州市境外高端人才目錄》《廣州市緊缺人才需求目錄》實(shí)行動(dòng)態(tài)管理，按照廣州市經(jīng)濟(jì)社會(huì)發(fā)展需要，由市科技局、市人力資源社會(huì)保障局適時(shí)更新發(fā)布。
Article 9 The Catalogue of Overseas High-end Talents in Guangzhou and the Catalogue of Critically-lacking Talents in Guangzhou shall be managed and updated by the Guangzhou Municipal Bureau of Science and Technology and the Guangzhou Municipal Bureau of Human Resources and Social Security in line with the economic and social development needs in Guangzhou.
第十條 本辦法第三條所指的已繳稅額，為下列所得按照《中華人民共和國(guó)個(gè)人所得稅法》規(guī)定繳納的個(gè)人所得稅：
（一） 工資、薪金所得；
（二） 勞務(wù)報(bào)酬所得；
（三） 稿酬所得；
（四） 特許權(quán)使用費(fèi)所得；
（五） 經(jīng)營(yíng)所得；
（六） 入選區(qū)級(jí)以上政府或政府工作部門、直屬機(jī)構(gòu)人才工程或人才項(xiàng)目獲得的補(bǔ)貼性所得。
Article 10 The amount of tax paid referred to in Article 3 of the Measures shall be the IIT paid for the following incomes in accordance with the provisions of the Individual Income Tax Law of the People’s Republic of China:
(1) Wages and salaries;
(2) Income from provision of independent personal services;
(3) Income from author’s remuneration;
(4) Income from royalties;
(5) Income from business operations;
(6) Income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions.
第十一條 財(cái)政補(bǔ)貼根據(jù)個(gè)人所得項(xiàng)目，按照分項(xiàng)計(jì)算（綜合所得進(jìn)行綜合計(jì)算）、合并補(bǔ)貼的方式進(jìn)行。
個(gè)人所得為綜合所得、經(jīng)營(yíng)所得的，其個(gè)人所得稅已繳稅額應(yīng)以次年辦理匯算清繳并補(bǔ)退稅后的全年實(shí)際繳納稅額為準(zhǔn)。
Article 11 Financial subsidies shall be granted in a lump sum based on categorized IIT computation (comprehensive incomes shall be computed with comprehensive method).
Where the categories of individual incomes belong to comprehensive income or income from business operation, the paid amount of IIT shall be based on the actual amount of tax paid in the whole year after the settlement and payment of tax refund in the following year.
第十二條 申請(qǐng)人取得本辦法第十條所得的，其應(yīng)享受的廣州市年度財(cái)政補(bǔ)貼按下列方式計(jì)算：
Article 12 Where an applicant earns incomes under Article 10, the applicable annual financial subsidy shall be computed with the following formula:
財(cái)政補(bǔ)貼=∑（分項(xiàng)分年度的個(gè)人所得稅稅負(fù)差額×分項(xiàng)已繳稅額占比）；
Financial subsidy=∑ (IIT balance by category each year × the proportion of IIT paid by category);
分項(xiàng)已繳稅額占比=分項(xiàng)分年度在廣州市的個(gè)人所得稅已繳稅額÷分項(xiàng)分年度在中國(guó)境內(nèi)的個(gè)人所得稅已繳稅額。
The proportion of IIT paid by category = the amount of IIT paid by category in Guangzhou each year ÷ the amount IIT paid by category in China each year.
各分項(xiàng)分年度個(gè)人所得稅稅負(fù)差額：
IIT balance by category in each year:
1.⑴居民個(gè)人綜合所得分項(xiàng)（居民個(gè)人綜合所得包含工資、薪金所得，勞務(wù)報(bào)酬所得，稿酬所得，特許權(quán)使用費(fèi)4項(xiàng)）：分年度個(gè)人所得稅稅負(fù)差額=綜合所得的個(gè)人所得稅已繳稅額－綜合所得應(yīng)納稅所得額×15%；
1 (1) Resident comprehensive income categories (including four categories i.e. wages and salaries, incomes from provision of independent personal services, author’s remuneration and royalties): the annual IIT balance = the amount of IIT paid on comprehensive income - the amount of taxable comprehensive income × 15%;
⑵非居民個(gè)人工資、薪金所得分項(xiàng)：分年度個(gè)人所得稅稅負(fù)差額=工資、薪金所得的個(gè)人所得稅已繳稅額－工資、薪金所得應(yīng)納稅所得額×15%；
(2) The category of wages and salaries of non-residents: the annual IIT balance = the amount of IIT paid on wages and salaries - the amount of taxable income from wages and salaries × 15%;
非居民個(gè)人勞務(wù)報(bào)酬所得分項(xiàng)：分年度個(gè)人所得稅稅負(fù)差額=勞務(wù)報(bào)酬所得的個(gè)人所得稅已繳稅額－勞務(wù)報(bào)酬所得應(yīng)納稅所得額×15%；
The category of income from provision of independent personal services of non-residents: the annual IIT balance = the amount of IIT paid on independent personal services - the amount of taxable income from independent personal services × 15%;
非居民個(gè)人稿酬所得分項(xiàng)：分年度個(gè)人所得稅稅負(fù)差額=稿酬所得的個(gè)人所得稅已繳稅額－稿酬所得應(yīng)納稅所得額×15%；
The category of author’s remuneration of non-residents: the annual IIT balance = the amount of IIT paid on author’s remuneration - the amount of taxable income from author’s remuneration × 15%;
非居民個(gè)人特許權(quán)使用費(fèi)所得分項(xiàng)：分年度個(gè)人所得稅稅負(fù)差額=特許權(quán)使用費(fèi)所得的個(gè)人所得稅已繳稅額－特許權(quán)使用費(fèi)所得應(yīng)納稅所得額×15%。
The category of royalties of non-residents: the annual IIT balance = the amount of IIT paid on royalties - the amount of taxable income from royalties × 15%;
2.經(jīng)營(yíng)所得分項(xiàng)：分年度個(gè)人所得稅稅負(fù)差額=經(jīng)營(yíng)所得的個(gè)人所得稅已繳稅額－經(jīng)營(yíng)所得應(yīng)納稅所得額×15%。
2. The category of income from business operation: the annual IIT balance = the amount of IIT paid on income from business operation - the amount of taxable income from business operation × 15%;
3.入選人才工程或人才項(xiàng)目獲得的補(bǔ)貼性所得分項(xiàng)：
分年度個(gè)人所得稅稅負(fù)差額=入選人才工程或人才項(xiàng)目獲得的補(bǔ)貼性所得個(gè)人所得稅已繳稅額－入選人才工程或人才項(xiàng)目獲得的補(bǔ)貼性所得應(yīng)納稅所得額×15%。
3. The category of subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions:
the annual IIT balance = the amount of IIT paid on subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions - the amount of taxable income from subsidies obtained by being enlisted in talents projects of the government or government departments at or above the district level as well as their directly affiliated institutions × 15%;
第三章 補(bǔ)貼程序
Chapter III Subsidy Procedures
第十三條 財(cái)政補(bǔ)貼每年辦理一次，當(dāng)年度的財(cái)政補(bǔ)貼申請(qǐng)于次年7月1日～8月15日受理。
符合補(bǔ)貼條件而未在規(guī)定時(shí)間內(nèi)提出申請(qǐng)的，可在下一年度的補(bǔ)貼申請(qǐng)期限內(nèi)補(bǔ)辦申請(qǐng)。再次逾期的，不予受理和補(bǔ)貼。
Article 13 Financial subsidies are processed once a year, and applications for financial subsidies in the current year are accepted from July 1st to August 15th of the following year.
Where an eligible applicant fails to submit an application within the prescribed time limit, a supplementary application can be made during the subsidy application period in the next year. If it is overdue again, it shall not be accepted or subsidized.
第十四條 申請(qǐng)人個(gè)人所得稅由扣繳義務(wù)人扣繳的，一般由扣繳義務(wù)人代為辦理財(cái)政補(bǔ)貼申請(qǐng)手續(xù)。申請(qǐng)人自行申報(bào)繳納個(gè)人所得稅的，由其本人提出申請(qǐng)。
Article 14 Where the IIT of the applicant is withheld by a withholding agent, the withholding agent shall generally handle the application procedures for financial subsidies on behalf of the applicant. Where an applicant declares and pays IIT on his own, he or she shall apply for it.
第十五條 申請(qǐng)財(cái)政補(bǔ)貼時(shí)需遞交下列材料：
Article 15 The following materials shall be submitted for application of financial subsidies,
（一）申請(qǐng)人申領(lǐng)個(gè)人所得稅財(cái)政補(bǔ)貼申請(qǐng)表；
(I) Application Form for IIT Financial Subsidy from the applicant;
（二）扣繳義務(wù)人和申請(qǐng)人承諾配合監(jiān)督檢查，承諾申請(qǐng)人符合本辦法第八條第三項(xiàng)規(guī)定的承諾書；
(II) A Letter of Commitment where the withholding agent and the applicant undertake to cooperate with the supervision and inspection, and to promise that the applicant meets the requirements of Item 3, Article 8 of the Measures;
（三）申請(qǐng)人有效身份證明證件復(fù)印件：
(III) Copies of the applicant’s valid identity certificate:
1.外國(guó)國(guó)籍人士提交護(hù)照。
1. Foreign nationals shall submit their passports.
2.香港、澳門永久性居民和赴港澳定居的內(nèi)地居民提交港澳居民身份證、《港澳居民來(lái)往內(nèi)地通行證》。
2. Permanent residents of Hong Kong and Macao and mainland residents residing in Hong Kong and Macao shall submit Hong Kong and Macao Resident Identity Cards or Mainland Travel Permit for Hong Kong and Macao Residents.
3.臺(tái)灣地區(qū)永久性居民提交臺(tái)灣居民身份證、《臺(tái)灣居民來(lái)往大陸通行證》。
3. Permanent residents of Taiwan shall submit their identity cards and Mainland Travel Permit for Taiwan Residents
4.取得香港入境計(jì)劃（優(yōu)才、專業(yè)人士及企業(yè)家）的香港居民提交香港居民身份證、香港入境事務(wù)處簽發(fā)的相關(guān)簽證。
4. Hong Kong residents under Hong Kong’s Admission Schemes for Talents, Professionals and Entrepreneurs shall submit their Hong Kong Resident Identity Cards and visas issued by the Hong Kong Immigration Department.
5.取得國(guó)外長(zhǎng)期居留權(quán)的海外華僑和歸國(guó)留學(xué)人才提交中國(guó)護(hù)照、中國(guó)身份證、國(guó)外長(zhǎng)期（或永久）居留憑證。其中，歸國(guó)留學(xué)人才還應(yīng)當(dāng)提交教育部留學(xué)服務(wù)中心開(kāi)具的《國(guó)外學(xué)歷學(xué)位認(rèn)證書》。必要時(shí)，受理單位可以要求取得國(guó)外長(zhǎng)期居留權(quán)的海外華僑和歸國(guó)留學(xué)人才提供住在國(guó)中國(guó)使領(lǐng)館出具的長(zhǎng)期（或永久）居留權(quán)公證書、認(rèn)證書或住在國(guó)駐華使領(lǐng)館出具的公證書和住在國(guó)居留記錄。
5. Overseas Chinese and returned overseas Chinese students who have obtained the right of long-term residence abroad shall submit their Chinese passports, Chinese identity cards and long-term (or permanent) foreign residence certificates. Among them, returned overseas students should also submit the Certificate of Academic Degree Abroad issued by the Service Center for Overseas Studies of the Ministry of Education. When necessary, the handling department may request overseas Chinese and returned overseas students who have obtained the right of long-term residence abroad to provide notary certificates or certificates of the long-term (or permanent) residence issued by the China Embassies in their residing countries, or the notary certificate and residence record issued by the consulates of the residing country in China.
申請(qǐng)人使用多個(gè)不同身份證明登記納稅的，需一并提交相對(duì)應(yīng)的所有身份證明文件。
If the applicant registers for tax payment with multiple different identity certificates, all the corresponding identity certificates shall be submitted together.
（四）申請(qǐng)人獲國(guó)家、省級(jí)政府、廣州市認(rèn)定的境外高端人才和緊缺人才有關(guān)榮譽(yù)證書、聘書、確認(rèn)函、證明函、認(rèn)定文件，或執(zhí)業(yè)資格證、職稱證、技能證、外國(guó)人工作許可證（或許可通知）等材料復(fù)印件。
(IV) The copies of relevant honorary certificates, letters of engagement, confirmation letters, certificates, confirmation documents proving the applicant an overseas high-end talent and critically-lacking talent recognized by the state, Guangdong or Guangzhou governments, or certificates of professional qualification, title, skill certificates, and work permits (or permit notices) of foreigners working in China.
（五）申請(qǐng)人在廣州市的年度工作天數(shù)是否達(dá)到累計(jì)90天的材料：
(V) Materials to prove that the applicant’s annual working days in Guangzhou reach a minimum of 90 days;
1.申請(qǐng)人因工作關(guān)系而在廣州市注冊(cè)的企業(yè)和其他機(jī)構(gòu)任職、受雇的，提供：
1. If the applicant is working at or being employed by an enterprise or other institution registered in Guangzhou in relation to his/her job, he or she shall provide:
⑴申請(qǐng)人與扣繳義務(wù)人所簽訂的勞動(dòng)合同（勞動(dòng)合同約定的工作地點(diǎn)為廣州市內(nèi)）；該申請(qǐng)人屬由境外雇主派遣的，該申請(qǐng)人的中國(guó)境外雇傭公司與廣州市接收企業(yè)簽訂的派遣合同；
(1) The labor contract signed between the applicant and the withholding agent (the place of work stipulated in the labor contract is in Guangzhou); or, if the applicant is dispatched by an overseas employer, the dispatch contract signed between the applicant’s employer outside China and the receiving enterprise of Guangzhou if the applicant is dispatched by an overseas employer;
⑵申請(qǐng)人在廣州市的年度工作天數(shù)達(dá)到累計(jì)滿90天的承諾書。
(2) A commitment letter from the applicant to promise to have worked in Guangzhou for at least 90 days in one year.
2.申請(qǐng)人因工作關(guān)系而在廣州市提供獨(dú)立個(gè)人勞務(wù)，須提供：
2. Applicants who provide independent personal services in Guangzhou in relation to his/her job must provide:
⑴申請(qǐng)人與在廣州市設(shè)立的企業(yè)、機(jī)構(gòu)所簽訂的勞務(wù)合同；
(1) The labor contract signed by the applicant with the enterprises and institutions established in Guangzhou;
⑵申請(qǐng)人在廣州市的年度工作天數(shù)達(dá)到累計(jì)滿90天的承諾書。
(2) A commitment letter from the applicant promising to have worked in Guangzhou for at least 90 working days in a year.
（六）申請(qǐng)人年度個(gè)人所得稅納稅記錄及個(gè)人所得稅扣繳申報(bào)表、個(gè)人所得稅年度自行納稅申報(bào)表、個(gè)人所得稅經(jīng)營(yíng)所得納稅申報(bào)表等申報(bào)表。
(6) The applicant’s annual IIT record and IIT Withholding Declaration Form, Annual IIT Declaration Form and IIT Declaration Form for incomes from business operation.
（七）申請(qǐng)人本人在中國(guó)內(nèi)地開(kāi)戶的銀行賬號(hào)資料，申請(qǐng)人收款賬號(hào)存折或銀行卡復(fù)印件。
(VII) Information of bank account the applicant holds with a bank in the Mainland of China, and a copy of the deposit book or bank card of the applicant showing the account number.
上述材料第一項(xiàng)填報(bào)表格一式四份，其他全部一式一份。申請(qǐng)材料需加蓋扣繳義務(wù)人公章和側(cè)面騎縫章。
Aforesaid application form under Item 1 shall be made into quadruplicate, and others in one copy. The application materials should be stamped with the official seal of the withholding agent and the cross-page seal.
第十六條 申請(qǐng)人或扣繳義務(wù)人向市人力資源社會(huì)保障局、市科技局共同使用的網(wǎng)辦系統(tǒng)提出財(cái)政補(bǔ)貼申請(qǐng)，屬于廣州市境外高端人才的，由市科技局負(fù)責(zé)辦理；屬于廣州市境外緊缺人才的，由市人力資源社會(huì)保障局負(fù)責(zé)辦理。
Article 16 Where the applicant or withholding agent apply for financial subsidy to the online management system jointly used by the Guangzhou Municipal Human Resources Social Security Bureau and the Guangzhou Municipal Science and Technology Bureau, applications from overseas high-end talents in Guangzhou shall be handled by Guangzhou Municipal Science and Technology Bureau, and those from overseas critically-lacking talents in Guangzhou by Guangzhou Municipal Human Resources Social Security Bureau.
受理審核部門應(yīng)核對(duì)提交的申請(qǐng)個(gè)人所得稅財(cái)政補(bǔ)貼資料是否齊全。符合條件且資料齊備的，予以受理，并開(kāi)具受理回執(zhí)。
The handling department shall check whether the application materials submitted for IIT financial subsidies are complete. Applications submitted by eligible applicants and supported with full set of materials will be accepted with a receipt of acceptance properly issued.
第十七條 受理審核部門完成申請(qǐng)個(gè)人所得稅財(cái)政補(bǔ)貼資料初審后，相關(guān)人才認(rèn)定或管理部門、國(guó)家稅務(wù)總局廣州市稅務(wù)局等應(yīng)開(kāi)展協(xié)助審核工作。審核完成后，受理審核部門應(yīng)將擬給予財(cái)政補(bǔ)貼的人才名單在本部門網(wǎng)站公示7個(gè)工作日。
Article 17 After the handling department completes the preliminary review of the application materials for IIT financial subsidy, the relevant talent identification or management departments, and the Guangzhou Taxation Bureau of the State Administration of Taxation, etc. shall assist with the examination and verification. After that, the handling department shall publicize the list of talents to be granted IIT financial subsidies on its website for 7 working days.
第十八條 對(duì)經(jīng)審核和公示的人才無(wú)異議的，受理審核部門形成正式財(cái)政補(bǔ)貼名單，通過(guò)市財(cái)政國(guó)庫(kù)集中支付系統(tǒng)將財(cái)政補(bǔ)貼直接撥付至申請(qǐng)人的個(gè)人賬戶。
Article 18 Where there is no objection against the talents who have gone through examination and publicity, the handling department shall form a final list of applicants granted with the financial subsidies and directly allocate the financial subsidies to the personal accounts of the applicant through the centralized payment system of the municipal treasury.
第四章 監(jiān)督管理
Chapter IV Supervision and Management
第十九條 申請(qǐng)人和扣繳義務(wù)人應(yīng)如實(shí)提供申請(qǐng)材料，并對(duì)申請(qǐng)材料完整性、真實(shí)性和準(zhǔn)確性負(fù)責(zé)。對(duì)于虛報(bào)、冒領(lǐng)、騙取財(cái)政補(bǔ)貼資金的行為，一經(jīng)查實(shí)，收回已安排的財(cái)政補(bǔ)貼，取消該申報(bào)人三年內(nèi)申請(qǐng)財(cái)政補(bǔ)貼的資格，并依據(jù)《財(cái)政違法行為處罰處分條例》（國(guó)務(wù)院令第427號(hào)）等法律法規(guī)予以處理，涉嫌犯罪的，移交司法機(jī)關(guān)依法追究刑事責(zé)任。
Article 19 The applicant and withholding agent shall provide true and authentic application materials, and shall be held responsible for the completeness, authenticity and accuracy of the application materials. Once the acts of false reporting, falsely collecting or defrauding financial subsidies are found, the distributed financial subsidy shall be recovered, the applicant’s eligibility to apply for financial subsidy shall be canceled within three years’ time, and the case shall be handled in accordance with the Regulations on Punishment of Financial Illegal Acts (Decree No. 427 of the State Council) and relevant laws and regulations. If a suspected crime is committed, the case shall be transferred to judiciary authorities to investigate criminal responsibility according to law.
第二十條 申請(qǐng)人和扣繳義務(wù)人應(yīng)自覺(jué)接受財(cái)政、審計(jì)等部門對(duì)個(gè)人所得稅財(cái)政補(bǔ)貼資金情況的檢查監(jiān)督。
Article 20 The applicant and withholding agent shall consciously accept the inspection and supervision of the IIT financial subsidy by the financial and auditing departments.
第五章 附則
Chapter V Supplementary Provisions
第二十一條 本辦法自2019年1月1日起施行，試行一年。申請(qǐng)人申請(qǐng)補(bǔ)貼的所屬納稅年度在本辦法有效期內(nèi)的，適用本辦法。
Article 21 The Measures shall come into force on January 1st, 2019 and shall be implemented on a trial basis for one year. The Measures shall apply where the tax years for which the applicant applies for financial subsidies are within the validity period of the Measures.
附件：1.《廣州市境外高端人才目錄》（2019年標(biāo)準(zhǔn)）
2.《廣州市緊缺人才需求目錄》（2019年版）
3. 廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼單位申請(qǐng)表及承諾書
4. 廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼個(gè)人申請(qǐng)表及承諾書
5. 獨(dú)立個(gè)人勞務(wù)-個(gè)人聲明模板
Annexes:
1. Catalogue of Overseas High-end Talents in Guangzhou (2019 Version)
2. Catalogue of Critically Lacking Talents in Guangzhou (2019 version)
3. Guangzhou’s Application Form and Commitment Letter for Organization Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area
4. Guangzhou’s Application Form and Commitment Letter for Individuals Applying for Financial Subsidies under Preferential Individual Income Tax (IIT) Policies in Guangdong-Hong Kong-Macao Greater Bay Area
5. Independent Personal Services - Personal Statement Template
（英語(yǔ)譯文僅供參考，政策準(zhǔn)確含義請(qǐng)以中文版本為準(zhǔn)。The translation is provided in English for reference only. Chinese will prevail if there is any inconsistency.）
附件：
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附件1：廣州市境外高端人才目錄（2019年標(biāo)準(zhǔn)）（Annex 1：Catalogue of Overseas High-end Talents in Guangzhou（2019 Version））.doc
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附件2：廣州市緊缺人才需求目錄（2019年版）（Annex 2：Catalogue of Critically-lacking Talents in Guangzhou（2019 Version））.doc
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附件3：廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼單位申請(qǐng)表及承諾書（Annex 3：Application Form and Commitment Letter for Organizations ）.doc
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附件4：廣州市關(guān)于粵港澳大灣區(qū)個(gè)人所得稅優(yōu)惠政策財(cái)政補(bǔ)貼個(gè)人申請(qǐng)表及承諾書（Annex 4：Application Form and Commitment Letter for Individuals ）.xls
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附件5：獨(dú)立個(gè)人勞務(wù)-個(gè)人聲明模板（Annex 5：Personal Statement（Template for Independent Personal Services））.doc
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