Hengqin tax "double 15%" policy has been implemented!
On June 16, the Executive Committee of the Hengqin Guangdong-Macao Deep Cooperation Zone held a press conference to introduce the implementation of the preferential policies for corporate income tax and individual income tax in the Hengqin Guangdong-Macao Deep Cooperation Zone. It is understood that at present, the "Double 15%" tax preferential policy in the Hengqin Guangdong-Macao Deep Cooperation Zone has entered the implementation stage, and the tax burdens of Hengqin and Guangdong, Hong Kong and Macao are gradually converging.
In the "Overall Plan for the Construction of Hengqin Guangdong-Macao Deep Cooperation Zone" (hereinafter referred to as the "Hengqin Plan"), the cooperation zone is given a number of preferential fiscal and tax policies, including the proposal to improve the preferential policies for corporate income tax, and the promotion of domestic work in the cooperation zone. For foreign high-end talents and talents in short supply, the part of their personal income tax burden exceeding 15% will be exempted.
Since the beginning of this year, the "Notice of the Ministry of Finance and the State Administration of Taxation on the Preferential Policies of Individual Income Tax in the Hengqin Guangdong-Macao Deep Cooperation Zone" and the "Notice of the Ministry of Finance and the State Administration of Taxation on the Preferential Enterprise Income Tax Policies of the Hengqin Guangdong-Macao Deep Cooperation Zone" have been successively released. The former makes it clear that for high-end and in-demand talents at home and abroad working in the cooperation zone, the portion of their personal income tax burden exceeding 15% will be exempted; for Macao residents working in the Hengqin Guangdong-Macao Deep Cooperation Zone, their personal income tax burden exceeds that of Macao. The portion of the tax burden is exempted.
The latter clarifies that for qualified industrial enterprises located in the cooperation zone, the corporate income tax will be levied at a reduced rate of 15%; for the tourism, modern service industry, and high-tech industrial enterprises established in the cooperation zone, the income obtained from new foreign direct investment , exempt from corporate income tax. At the same time, 9 categories of eligible industries and a total of 150 preferential catalogs were announced.
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