港澳台青年个人所得税优惠政策
发布时间:2021-05-21 17:24:18 浏览数目:2142次
<p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:黑体;font-size:21px"><span style="font-family:黑体">一、政策文件名称</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">《广州市财政局</span> <span style="font-family:仿宋_GB2312">广州市科学技术局</span> <span style="font-family:仿宋_GB2312">广州市人力资源和社会保障局</span> <span style="font-family:仿宋_GB2312">国家税务总局广州市税务局印发广州市关于粤港澳大湾区个人所得税优惠政策财政补贴管理暂行办法的通知》(穗财规字〔</span><span style="font-family:仿宋_GB2312">2019〕5号)。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:黑体;font-size:21px"><span style="font-family:黑体">二、服务(申报)指引</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(一)申报(服务)对象及条件</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">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</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">境外高端人才</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,应</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">符合《广州市境外高端人才目录》标准</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">包括国家重大人才工程入选者、外国人来华工作许可证</span><span style="font-family:仿宋_GB2312">(A类)、外国高端人才确认函持有者、经省人才办批准或备案同意的重大人才工程计划入选者(或入选团队核心成员)、经广州市人才办批准或备案同意的人才工程计划入选者(或入选团队核心成员);</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">境外紧缺人才,应符合《广州市紧缺人才需求目录》</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">标准。</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">主要是指在新一代信息技术、人工智能、生物与健康、新材料、新能源与节能环保、重大装备与机器人、汽车、精细化工、文化创意、金融保险、航空航运、现代物流、商贸会展等广州市重点产业或教育、卫生、专业服务等领域就业创业,且纳税年度的个人所得税应纳税所得额达到</span><span style="font-family:仿宋_GB2312">30万元人民币以上的目录内境外人员。</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">境外高端人才</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">和紧缺人才(以下称申请人),还应当同时具备下列条件:</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">①申请人</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">属于</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">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,</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">台湾地区居民,</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">外国国籍人士</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,或</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">取得国外长期居留权的</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">回国留学人员和海外华侨;</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">②申请人</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">纳税年度内</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">在</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">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</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">工作累计满</span></span><span style=";font-family:仿宋_GB2312;font-size:21px">90</span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">天</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,并在广州市</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">依法缴纳个人所得税</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">③申请人在申请财政补贴前三年内,</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">没有重大税收违法案件信息记录,没有虚报、冒领、骗取、挪用财政资金和违反科研伦理、科研诚信等不诚信行为记录,</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">没有</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">列入</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">失信被执行</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">人</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,没有受到</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">刑事处罚</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">或者</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">责令停产停业、吊销许可证或者执照、较大数额罚款</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">行政处罚等重大违法记录;且</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人对</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">其</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">扣缴义务人的以上行为或记录不负有</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">直接或主要责任,也不担任</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">扣缴义务人的</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">法定代表人或负责人。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(二)支持方式(或补贴标准)</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.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。</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.上述已缴税额,为下列所得按照《中华人民共和国个人所得税法》规定缴纳的个人所得税:</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">①</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">工资、薪金所得;</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">②</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">劳务报酬所得;</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">③</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">稿酬所得;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">④特许权使用费所得;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">⑤经营所得;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">⑥入选区级以上政府或政府工作部门、直属机构人才工程或人才项目获得的补贴性所得。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">3.财政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。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">个人所得为综合所得、经营所得的,其个人所得税已缴税额应以次年办理汇算清缴并补退税后的全年实际缴纳税额为准。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">4.各分项分年度个人所得税税负计算方法:</span></span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">①</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">居民个人综合所得(包含工资、薪金所得,劳务报酬所得,稿酬所得,特许权使用费</span>4项)分项:分年度个人所得税税负差额=综合所得的个人所得税已缴税额-综合所得应纳税所得额×15%;</span></p><p style="text-indent: 64px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">非居民个人工资、薪金所得分项:分年度个人所得税税负差额</span>=工资、薪金所得的个人所得税已缴税额-工资、薪金所得应纳税所得额×15%;</span></p><p style="text-indent: 64px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">非居民个人劳务报酬所得分项:分年度个人所得税税负差额</span>=劳务报酬所得的个人所得税已缴税额-劳务报酬所得应纳税所得额×15%;</span></p><p style="text-indent: 64px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">非居民个人稿酬所得分项:分年度个人所得税税负差额</span>=稿酬所得的个人所得税已缴税额-稿酬所得应纳税所得额×15%;</span></p><p style="text-indent: 64px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">非居民个人特许权使用费所得分项:分年度个人所得税税负差额</span>=特许权使用费所得的个人所得税已缴税额-特许权使用费所得应纳税所得额×15%。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">②</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">经营所得分项:分年度个人所得税税负差额</span>=经营所得的个人所得税已缴税额-经营所得应纳税所得额×15%。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">③</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">入选人才工程或人才项目获得的补贴性所得分项</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">:</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">分年度个人所得税税负差额</span>=入选人才工程或人才项目获得的补贴性所得个人所得税已缴税额-入选人才工程或人才项目获得的补贴性所得应纳税所得额×15%。</span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(三)申报材料</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.申请人</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申领个人所得税财政补贴申请表</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(一式四份)</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><br/></span><span style=";font-family:仿宋_GB2312;font-size:21px"> <span style="font-family:仿宋_GB2312">2.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">扣缴义务人和申请人承诺配合监督检查,承诺申请人符合本办法第八条第三项规定的承诺书</span><span style="font-family:仿宋_GB2312">;</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">3.申请人有效身份证明证件</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">复印件</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">4.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人获国家、省级政府、广州市认定的境外高端人才和紧缺人才有关荣誉证书、聘书、确认函、证明函、认定文件,或执业资格证、职称证、技能证、外国人工作许可证</span><span style="font-family:仿宋_GB2312">(或许可通知)等材料复印件</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">5.</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">申请人</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">在广州市的年度工作天数是否达到累计</span><span style="font-family:仿宋_GB2312">90天的材料</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,包括</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">劳动合同</span><span style="font-family:仿宋_GB2312">(劳动合同约定的工作地点为广州市内) 、</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">派遣合同、劳务合同,以及</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">年度工作天数达到累计</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">满</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">90天</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">的</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">承诺书</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">6.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人年度个人所得税纳税记录及个人所得税扣缴申报表、个人所得税年度自行纳税申报表、个人所得税经营所得纳税申报表等申报表</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">7.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人本人在中国内地开户的银行账号资料,申请人收款账号存折或银行卡复印件</span></span><span style=";font-family:仿宋_GB2312;color:rgb(51,51,51);font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(四)申报要求及注意事项</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.</span></span><span style=";font-family:'Times New Roman';font-size:21px"><span style="font-family:仿宋_GB2312">财政补贴每年办理一次,当年度的财政补贴申请于次年</span>7<span style="font-family:仿宋_GB2312">月</span><span style="font-family:Times New Roman">1</span><span style="font-family:仿宋_GB2312">日~</span><span style="font-family:Times New Roman">8</span><span style="font-family:仿宋_GB2312">月</span><span style="font-family:Times New Roman">15</span><span style="font-family:仿宋_GB2312">日受理。符合补贴条件而未在规定时间内提出申请的,可在下一年度的补贴申请期限内补办申请。再次逾期的,不予受理和补贴</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.该办法</span></span><span style=";font-family:仿宋_GB2312;color:rgb(255,0,0);font-size:21px"><span style="font-family:仿宋_GB2312">自</span><span style="font-family:仿宋_GB2312">2019年1月1日起施行,试行一年</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">,申请人申请补贴所属纳税年度在该办法有效期内的,仍适用该办法。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:黑体;font-size:21px"><span style="font-family:黑体">三、申报(服务)流程</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(一)网上办理流程</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.个税自查。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人登录国家税务总局</span><span style="font-family:仿宋_GB2312">“自然人电子税务局—特色应用—粤港澳大湾区人才税e查(网址:https://etax.chinatax.gov.cn),授权查询本人的年度个人所得税纳税数据。查询后“自然人电子税务局”系统自动生成查询序列号,申请人应记录并妥善保存查询序列号。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.账号注册。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人或扣缴义务人登陆广东政务服务网(网址:</span><span style="font-family:仿宋_GB2312">https://www.gdzwfw.gov.cn/?region=440100),搜索“</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">粤港澳大湾区个人所得税优惠政策财政补贴</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">”事项,并点击“立即办理”,在广东省统一身份认证平台完成账号注册。如已有账号的,则无需再重复注册账号。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">3.办理申请。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人或扣缴义务人登录账号,按照系统操作提示,如实、准确填报《广州市关于粤港澳大湾区个人所得税优惠政策财政补贴个人申请表及承诺书》,填报完成并检查无误后,下载打印表格并签名、盖章,连同其他证明材料,按顺序逐一上传系统,完成网上申请。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">4.部门</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">审核</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">属于广州市境外高端人才的,由市科技局负责</span><span style="font-family:仿宋_GB2312">;属于广州境外紧缺人才的,由市人力资源社会保障局负责</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">5.</span></span><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">公示、拨付。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">受理审核部门将拟给予财政补贴的人才名单在本部门网站公示</span><span style="font-family:仿宋_GB2312">7个工作日。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(二)窗口办理流程</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.个税自查(同上)。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.预约办理。</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">申请人和扣缴义务人登陆广东政务服务网(网址</span><span style="font-family:仿宋_GB2312">:</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">https://www.gdzwfw.gov.cn/?region=440100)进行预约,并携带相关书面材料和事先取得的个人所得税数据查询序列号,前往广州市政务服务数据管理局窗口办理。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:黑体;font-size:21px"><span style="font-family:黑体">四、申报时间及受理地点</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(一)申报时间:每年</span><span style="font-family:仿宋_GB2312">7月1日~8月15日;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(二)受理窗口:市政务服务数据管理局政务服务窗口</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">地址:广州市天河区珠江新城华利路</span><span style="font-family:仿宋_GB2312">61号广州市政务服务中心5楼服务大厅519号窗口</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">办公时间:工作日</span><span style="font-family:仿宋_GB2312">09:00-12:00,13:00-17:00。</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:黑体;font-size:21px"><span style="font-family:黑体">五、咨询和联系方式</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(一)联系单位</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">1.国家税务总局广州市税务局(国际税收管理处)</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">联系人:李婷</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">联系电话:</span><span style="font-family:仿宋_GB2312">020-38001202</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">2.广州市人力资源和社会保障局</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">联系人:陈智翀</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">联系电话:</span><span style="font-family:仿宋_GB2312">83398353</span></span></p><p style="margin: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">(二)办理(仅限属于广州境外紧缺人才的)咨询电话:</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">广州市人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">83516924,83397161;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">越秀区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">37631713;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">海珠区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">34371347;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">荔湾区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">81378224;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">天河区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">87554128;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">白云区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">32580785;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">黄埔区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">82289006;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">花都区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">36899599;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">番禺区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">84636139;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">南沙区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">34689084;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">从化区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">87927631;</span></span></p><p style="margin-top: 0px; margin-right: 0px; margin-bottom: 0px; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style=";font-family:仿宋_GB2312;font-size:21px"><span style="font-family:仿宋_GB2312">增城区人力资源和社会保障局:</span><span style="font-family:仿宋_GB2312">26221396。</span></span></p><p><br/></p>