Notice on adjusting the financial subsidy measures for individual income tax for innovative and entrepreneurial talents in our district
Sub-district offices and districts belong to relevant units and enterprises:
In order to further promote high-quality leap-forward development, create a good environment for talent-intensive areas, and strongly support and serve talents at home and abroad to come to Daya Bay for employment and entrepreneurship, according to the relevant preferential measures for personal income tax in provinces and cities, and with the consent of the District Management Committee, the notice on the implementation of personal income tax financial subsidies for innovative and entrepreneurial talents (Huiwan Renshe [2020] No.44) is adjusted as follows:
—— Scope object
Innovative and entrepreneurial talents in Daya Bay Development Zone shall meet the following basic conditions:
(1) Being employed by an enterprise or scientific research institution registered in Daya Bay, or providing independent personal services, and having worked in Daya Bay for a total of 90 days in the tax year to which the application belongs.
(2) Paying taxes according to law, and the taxable income of individual income tax in Daya Bay District has reached more than 200,000 yuan in the tax year to which the application belongs.
(3) There is no information record of major tax violation cases in the past three years.
Applicants who meet the above basic conditions shall also meet one of the following talent conditions:
(1) Academician of China Academy of Sciences, Academician of China Academy of Engineering, outstanding national professional and technical personnel, personnel enjoying special allowances from the State Council and other national talents.
(2) Leading talents in science and technology innovation or core members of science and technology innovation teams selected in the Pearl River Talent Plan or Special Support Plan of Guangdong Province, and provincial talents such as the training targets of the "100 South Guangdong Outstanding Talents Training Project" of Guangdong Province.
(three) the leading talents selected for the "Swan Project" or the leaders of scientific and technological innovation teams, Dongjiang scholars, top-notch talents, chief technicians and other municipal talents during the management period.
(four) scientific research personnel or technical personnel with a master’s degree or above or intermediate titles, or who have made significant contributions to the development of enterprises (scientific research institutions).
(five) senior management personnel who hold the position of department manager or above in enterprises or scientific research institutions.
(six) other high-level talents recognized by the state, provinces and cities (districts).
Second, the subsidy standard
(1) If the taxable income of individual income tax of the applicant in Daya Bay District reaches 200,000 yuan (including 200,000 yuan) to 600,000 yuan (excluding 600,000 yuan) in the tax year, financial subsidies will be given according to the proportion of 50% of the local retained income tax. If the taxable income of individual income tax in Daya Bay District reaches 600,000 yuan (including 600,000 yuan) in the tax year, financial subsidies will be given according to the proportion of 100% of the local retained income tax.
(2) The tax paid by the applicant in the tax year refers to the personal income tax paid in accordance with the Individual Income Tax Law of People’s Republic of China (PRC), which generally includes the following six aspects: income from wages and salaries; Income from labor remuneration; Income from remuneration; Income from royalties; Operating income; Subsidized income obtained by being selected into talent projects or talent projects of governments at or above the county (district) level or government departments and directly affiliated institutions.
Third, the declaration procedure
(1) Application and acceptance
1. The applicant
If the applicant’s personal income tax is withheld by the withholding agent (generally accounting personnel of the employing unit), the withholding agent shall generally handle the application procedures for financial subsidies on his behalf; If the applicant declares and pays personal income tax by himself, he or she shall apply.
2. Limitation of application
The time limit for applying for personal income tax financial subsidies for innovative and entrepreneurial talents in Daya Bay District is 1 year, that is, after the applicant completes the annual personal income tax payment, he applies to the district government service center for subsidies in the previous year in the following year; If the applicant fails to apply in the following year, it can be reissued in the next year. If the applicant fails to apply for a replacement within the time limit, it will no longer be accepted.
3. Centralized application
The application for personal income tax financial subsidy for innovative and entrepreneurial talents in Daya Bay District adopts centralized application, that is, the applicant must apply to the district government service center from July 1 to August 15 every year (including re-applying the subsidy application for the previous year). Those who fail to apply within the time limit will no longer be accepted.
4. Application procedures
(1) Material acceptance
The applicant shall submit relevant materials to the comprehensive window of the natural person hall of the District Administrative Service Center, including:
(1) the applicant to apply for personal income tax financial subsidies application form.
(2) A copy of the applicant’s valid identity certificate and the industrial and commercial bank card under his name. (indicate the work unit, and I need to sign the copy)
(3) selected talent project certificate or academic degree title and other talent certification materials.
(4) documents and materials proving that the number of working days accumulated in Daya Bay District in the tax year to which the application belongs has reached 90 days.
⑤ Application materials for tax accounting. (According to the actual situation of the taxpayer and the contents involved in the subsidy declaration, choose to submit at least one of the following materials: 1. The applicant’s annual personal income tax payment record and personal income tax withholding declaration form. 2. Annual tax return for individual income tax. 3. Personal income tax returns for business income, etc.)
(2) Talent identification
After accepting the materials in the comprehensive window of the natural person hall of the district government service center, it is necessary to report the applicant’s materials to the District People’s Social Security Bureau in time, and the District People’s Social Security Bureau will transfer the relevant talent work departments (organization department of the district party committee, District People’s Social Security Bureau, District Industry and Trade Bureau, etc.) to conduct preliminary examination on the applicant’s talent qualifications and issue preliminary examination opinions respectively.
After the examination and approval, the talent department will issue an opinion on the application form for personal income tax financial subsidy, and report the relevant materials to the District People’s Social Security Bureau in time. If the applicant fails to meet the corresponding talent standards, the talent department will return the application materials to the applicant in time.
(3) Subsidy accounting
After the applicant has passed the talent identification audit, the District People’s Social Security Bureau will hand over the application materials for tax accounting to the District Taxation Bureau. After accepting the relevant materials, the District Taxation Bureau shall accurately calculate the amount of personal income tax financial subsidies payable to the applicant’s innovative and entrepreneurial talents, issue opinions on the application form of personal income tax financial subsidies within 40 days after receiving the materials transferred by the District People’s Social Security Bureau, and timely hand over the relevant materials approved by the District Finance Bureau. If the materials submitted by the applicant do not meet the requirements, the District Taxation Bureau shall promptly feedback the applicant.
After calculating the amount of subsidies payable, the District Taxation Bureau shall submit the personal income tax financial subsidy application form to the District People’s Social Security Bureau in a timely manner, and the District People’s Social Security Bureau shall issue a final confirmation opinion on appropriation, and report it to the District Finance Bureau within 10 days after being sealed and confirmed. The District Finance Bureau shall affix its seal to confirm within 10 days after receiving the materials transferred by the District People’s Social Security Bureau, issue an opinion on whether to agree to arrange funds according to the subsidy standard, and timely feed back to the District People’s Social Security Bureau.
(4) Publicity and appropriation
After the District People’s Social Security Bureau and the District Finance Bureau issue the opinions of agreeing to allocate funds, the District People’s Social Security Bureau shall be responsible for summarizing the list and amount of personnel to be subsidized and publicizing it on the bureau portal website (the publicity period is 5 working days). If there is any objection to the personnel to be subsidized during the publicity period, the District People’s Social Security Bureau will cooperate with the relevant departments of the district to conduct investigation and verification.
If there is no objection during the publicity period, the District People’s Social Security Bureau will summarize and form a formal financial subsidy list and amount, and allocate subsidy funds to the applicant’s personal account according to the relevant prescribed procedures.
(5) Submit for the record
After the disbursement is completed, the District People’s Social Security Bureau is responsible for reporting the subsidies for innovative and entrepreneurial talents to the District Talent Office for the record.
Fourth, supervision and management
(a) the financial subsidies for individual income tax of innovative and entrepreneurial talents shall be reviewed in accordance with the principles of voluntary declaration and objective audit. The required subsidy funds shall be applied by the lead unit and included in the financial budget of the special work funds of the unit.
(2) The applicant and withholding agent shall truthfully provide the application materials and be responsible for the completeness, authenticity and accuracy of the application materials. Once verified, the applicant will be disqualified from enjoying preferential policies, and the financial subsidy funds that have been issued will be recovered and included in the list of dishonesty in the credit information system. Anyone suspected of committing a crime shall be transferred to judicial organs for criminal responsibility according to law.
(three) the relevant functional departments of the district should strengthen coordination and communication, perform their duties, perform their duties and do a good job in related acceptance, review and disbursement; Applicants and withholding agents should consciously accept the inspection and supervision of financial subsidies for personal income tax by financial and auditing departments.
(four) this notice shall be implemented as of the date of issuance, and the time limit for implementation shall be May 20, 2023. After the implementation of this notice, the original Notice on Financial Subsidies for Individual Income Tax for Innovative and Entrepreneurial Talents (Huiwan Renshe [2020] No.44) shall be abolished at the same time. Matters not covered herein shall be implemented in accordance with relevant regulations and adjusted accordingly according to actual conditions.
Daya Bay District People’s Social Security Bureau Daya Bay District Finance Bureau Daya Bay District Taxation Bureau
June 17, 2021