Guidelines for declaration of personal income tax policies in Hong Kong and Macao residents in Nansha District

Text/Yangcheng Evening News all -media reporter Zhang Hao

Correspondent Qin Lu, Weng Yihua, Chen Fei

Recently, the financial and taxation department of the Nansha District jointly drafted and compiled the "Guidelines for the Application of Personal Income Tax Policy Tax Policy Tax Policy for Residents in Nansha District, Guangzhou in 2022" (hereinafter referred to as the "2022 Report Guide (Draft for Opinions)"). Starting next year, Hong Kong and Macao residents (including permanent residents and non -permanent residents) working in Nansha will be able to enjoy the preferential policy of personal income tax in Nansha District, Guangzhou City in accordance with the latest regulations.

The reporter learned that the "2022 Declaration Guide (Draft for Opinions)" is suitable for Hong Kong and Macau residents who enjoy the preferential tax policies of Guangzhou Nansha. The guide includes the processing time, applicable objects, required information, processing procedures, and consulting channels.

Hong Kong and Macau residents who work in Nansha can declare

The "Overall Plan of the Guangdong -Hong Kong -Macao Comprehensive Cooperation of Guangdong, Hong Kong and Macao, which is deepened by the world", which was recently introduced, made clear that the tax burden of Hong Kong and Macau working in Nansha, Guangzhou, was exempted from the Hong Kong and Macao tax burden. Projects that enjoy preferential policies include comprehensive income (including four income of wage salary, labor remuneration, manuscript remuneration, and franchise fees), business income, and talent subsidy income identified by local governments.

The reporter saw that in order to attract Hong Kong and Macao residents to Nansha to start a business in Nansha, in order to attract Hong Kong and Macao residents in a larger scale, in the "2022 Declaration Guide (Draft for Opinions)", the applicable object is to work in Nansha District and obtain a special Hong Kong and Macau that derived from Nansha. Residents of administrative division. Eligible Hong Kong and Macao residents can enjoy preferential policies when applying for personal income tax annual settlement.

If residents of Hong Kong and Macao need to declare, they can handle it by themselves or commissioned.

Hong Kong and Macao residents only need to calculate Hong Kong and Macau's tax burden according to the channels (methods) designated by the tax authority, and then through the Tax Service Office of the Tax Service Office of the Tax Service Office of the Taxation Service Office of the Nansha District of the Nansha District of the State Taxation Administration of Taxation through the natural person's electronic tax bureau, the V-TAX platform, or the State Taxation Administration of Taxation. Next platform, or mailing channels to provide a promise of integrity, the identity certificate of Hong Kong and Macao residents, the certificate of working in Nansha, the bank account information of the Mainland, the deduction of projects and tax -free project materials.

If the employed unit is handled on behalf of or entrusted the tax -related professional service agency or other units and individuals to handle it, an additional authorized attorney is required.

Optimize the collection and management services to ensure that the policy is directly enjoyed

Source | Yangcheng Evening News · Yangcheng School

Editor -in -law | Chen Qian

School pair | He Qiyun

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