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(中英

2024年3月7日发(作者：北京现代两门跑车)

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（中英译本）InterimMeasuresofGuangzhouforAdministrationofFinancialSubsidiesunderPreferentialIndividualIncomeTax(IIT)PoliciesinGuangdong-HongKong-MacaoGreaterBayArea(GBA)第一章总则ChapterIGeneralProvisions第一条为建设粤港澳大湾区，规范粤港澳大湾区个人所得税优惠政策财政补贴管理，根据《财政部国家税务总局关于粤港澳大湾区个人所得税优惠政策的通知》(财税〔2019〕31号)、省财政厅、省税务局《关于贯彻落实粤港澳大湾区个人所得税优惠政策的通知》(粤财税〔2019〕2号)，结合广州市实际，制定本办法。Article1WithaviewtobuildingtheGuangdong-HongKong-MacaoGreaterBayArea(theGBA)andstandardizingtheadministrationoffinancialsubsidiesforthepreferentialindividualincometax(IIT)policiesintheGBA,theMeasuresareformulatedinlightofGuangzhou’scurrentsituationsandinaccordancewiththeNoticeoftheStateAdministrationofTaxationandtheMinistryofFinanceonPreferentialIndividualIncomeTaxPoliciesinGuangdong-HongKong-MacaoGreaterBayArea(Cai

Shui[2019]No.31)andtheNoticeonImplementationofPreferentialIndividualIncomeTaxPoliciesinGuangdong-HongKong-MacaoGreaterBayArea(YueCaiShui,[2019]No.2)byGuangdongDepartmentofFinanceandtheGuangdongTaxationBureau.第二条在广州市实施粤港澳大湾区个人所得税优惠政策有关财政补贴范围、补贴程序和监督检查的，适用本办法。Article2TheMeasuresshallapplytotheimplementationofthefinancialsubsidiesinthepreferentialIITpoliciesintheGBAconcerningtheapplicablescope,procedures,andsupervisionandinspection.第三条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，其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。Article3Overseashigh-endtalentsandcriticallylackingtalentswhoworkwithintheadministrativeareaofGuangzhoushallbegivenfinancialsubsidiesiftheirIITpaidinGuangzhouexceedsthetaxamountcomputedat15%sidyisexemptfromIIT.第四条个人所得税税负差额计算，以一个纳税年度为准。纳税年度，自公历一月一日起至十二月三十一日止。Article4ThecomputationofthebalanceofIITshallbebasedononetaxyear,whichbeginsonJanuary1standendsonDecember31stoftheGregoriancalendar.

粤港澳大湾区个人所得税优惠政策财政补贴每年补贴一次，于次年的个人所得税汇算清缴之后受理、发放。ThefinancialsubsidiesfortheprebeopenforapplicationandgrantedafterthesettlementandpaymentofIITinthefollowingyear.第五条本办法的财政补贴按现行财政体制纳入当年预算安排。Article5ThefinancialsubsidiesundertheMeasuresshallbeincorporatedintothecurrentyearlyfiscalbudgetinaccordancewiththecurrentfinancialsystem.第二章补贴范围ChapterIIApplicableScope第六条本办法第三条所指的境外高端人才，应符合《广州市境外高端人才目录》标准(2019年标准见附件1)。Article6Theoverseashigh-endtalentsreferredtoinArticle3oftheMeasuresshallconformtothestandardsoftheCatalogueofOverseasHigh-endTalentsinGuangzhou(seeAnnex1forthe2019version).第七条本办法第三条所指的境外紧缺人才，应符合《广州市紧缺人才需求目录》(2019年版见附件2)，且纳税年度的个人所得税应纳税所得额达到30万元人民币以上。Article7Theoverseascritically-lackingtalentsreferredtoinArticle3oftheMeasuresshallconformtotheCatalogueofCritically-lacking

TalentsinGuangzhou(seeAnnex2forthe2019version),andthetaxableincomeofIITinthetaxyearshallexceedRMB300,000.第八条符合本办法第六条、第七条的境外高端人才和紧缺人才(以下称申请人)，还应当同时具备下列条件：Article8Overseashigh-endtalentsandcritically-lackingtalents(hereinafterreferredtoas“applicants”)whomeettherequirementsofArticles6and7oftheMeasuresshallalsoconcurrentlymeetthefollowingrequirements:(一)申请人属于香港、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，台湾地区居民，外国国籍人士，或取得国外长期居留权的回国留学人员和海外华侨;(1)TheapplicantshallbeapermanentresidentofHongKongorMacao,aHongKongresidentundertheHongKong’sAdmissionSchemesforTalents,ProfessionalsandEntrepreneurs,aTaiwaneseresident,aforeigner,orareturnedoverseasChineseorareturnedoverseasChinesestudentwhohasobtainedtherightoflong-termresidenceabroad;(二)申请人纳税年度内在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工作累计满90天，并在广州市依法缴纳个人所得税;(2)TheapplicantshallworkorbeemployedbyenterprisesandotherinstitutionsregisteredinGuangzhouduringthetaxyear,oralternatively

provideindependentpersonalservicesinGuangzhou,workinGuangzhouforaminimumof90daysduringthetaxyear,andpayIITinGuangzhouaccordingtolaw;(三)申请人在申请财政补贴前三年内，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，没有列入失信被执行人，没有受到刑事处罚或者责令停产停业、吊销许可证或者执照、较大数额罚款行政处罚等重大违法记录;且申请人对其扣缴义务人的以上行为或记录不负有直接或主要责任，也不担任扣缴义务人的法定代表人或负责人。以上记录可通过“信用中国”“信用广州”网站或共享政府信息等渠道查询。(3)Withinthreeyearsbeforeapplyingforfinancialsubsidies,theapplicantshallhavenoinformationrecordsofmajortaxviolations,norecordsofdishonestactssuchasfalsereporting,falsecollection,fraud,misappropriationoffinancialfunds,violationofscientificresearchethicsandintegrity,andnorecordsofseriousviolationoflawsorregulations,suchasbeingincludedintotheblacklistofdebtorsforlawenforcement,beingsubjecttocriminalpunishmentororderedtosuspendproductionorbusiness,beingrevokedofthebusinesslicenseorpermit,licantisnotdirectlyorprimarilyresponsiblefortheaboveactsorrecordsofthewithholdingagent,norishethelegalrepresentativeorresponsiblepersonofthewithholdingagent.

,haredgovernmentinformation.第九条《广州市境外高端人才目录》《广州市紧缺人才需求目录》实行动态管理，按照广州市经济社会发展需要，由市科技局、市人力资源社会保障局适时更新发布。Article9TheCatalogueofOverseasHigh-endTalentsinGuangzhouandtheCatalogueofCritically-lackingTalentsinGuangzhoushallbemanagedandupdatedbytheGuangzhouMunicipalBureauofScienceandTechnologyandtheGuangzhouMunicipalBureauofHumanResourcesandSocialSecurityinlinewiththeeconomicandsocialdevelopmentneedsinGuangzhou.第十条本办法第三条所指的已缴税额，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：(一)工资、薪金所得;(二)劳务报酬所得;(三)稿酬所得;(四)特许权使用费所得;(五)经营所得;(六)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。Article10TheamountoftaxpaidreferredtoinArticle3oftheMeasuresshallbetheIITpaidforthefollowingincomesinaccordance

withtheprovisionsoftheIndividualIncomeTaxLawofthePeople’sRepublicofChina:(1)Wagesandsalaries;(2)Incomefromprovisionofindependentpersonalservices;(3)Incomefromauthor’sremuneration;(4)Incomefromroyalties;(5)Incomefrombusinessoperations;(6)Incomefromsubsidiesobtainedbybeingenlistedintalentsprojectsofthegovernmentorgovernmentdepartmentsatorabovethedistrictlevelaswellastheirdirectlyaffiliatedinstitutions.第十一条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。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。Article11FinancialsubsidiesshallbegrantedinalumpsumbasedoncategorizedIITcomputation(comprehensiveincomesshallbecomputedwithcomprehensivemethod).Wherethecategoriesofindividualincomesbelongtocomprehensiveincomeorincomefrombusinessoperation,thepaidamountofIITshallbebasedontheactualamountoftaxpaidinthewholeyearafterthesettlementandpaymentoftaxrefundinthefollowingyear.

第十二条申请人取得本办法第十条所得的，其应享受的广州市年度财政补贴按下列方式计算：Article12WhereanapplicantearnsincomesunderArticle10,theapplicableannualfinancialsubsidyshallbecomputedwiththefollowingformula:财政补贴=∑(分项分年度的个人所得税税负差额×分项已缴税额占比);Financialsubsidy=∑(IITbalancebycategoryeachyear×theproportionofIITpaidbycategory);分项已缴税额占比=分项分年度在广州市的个人所得税已缴税额÷分项分年度在中国境内的个人所得税已缴税额。TheproportionofIITpaidbycategory=theamountofIITpaidbycategoryinGuangzhoueachyear÷theamountIITpaidbycategoryinChinaeachyear.各分项分年度个人所得税税负差额：IITbalancebycategoryineachyear:1.⑴居民个人综合所得分项(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4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%;1(1)Residentcomprehensiveincomecategories(ndsalaries,incomesfromprovisionofindependentpersonalservices,author’sremunerationandroyalties):the

annualIITbalance=theamountofIITpaidoncomprehensiveincome-theamountoftaxablecomprehensiveincome×15%;⑵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=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%;(2)Thecategoryofwagesandsalariesofnon-residents:theannualIITbalance=theamountofIITpaidonwagesandsalaries-theamountoftaxableincomefromwagesandsalaries×15%;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=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%;Thecategoryofincomefromprovisionofindependentpersonalservicesofnon-residents:theannualIITbalance=theamountofIITpaidonindependentpersonalservices-theamountoftaxableincomefromindependentpersonalservices×15%;非居民个人稿酬所得分项：分年度个人所得税税负差额=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%;Thecategoryofauthor’sremunerationofnon-residents:theannualIITbalance=theamountofIITpaidonauthor’sremuneration-theamountoftaxableincomefromauthor’sremuneration×15%;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=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%。

Thecategoryofroyaltiesofnon-residents:theannualIITbalance=theamountofIITpaidonroyalties-theamountoftaxableincomefromroyalties×15%;2.经营所得分项：分年度个人所得税税负差额=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%。egoryofincomefrombusinessoperation:theannualIITbalance=theamountofIITpaidonincomefrombusinessoperation-theamountoftaxableincomefrombusinessoperation×15%;3.入选人才工程或人才项目获得的补贴性所得分项：分年度个人所得税税负差额=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%。egoryofsubsidiesobtainedbybeingenlistedintalentsprojectsofthegovernmentorgovernmentdepartmentsatorabovethedistrictlevelaswellastheirdirectlyaffiliatedinstitutions:theannualIITbalance=theamountofIITpaidonsubsidiesobtainedbybeingenlistedintalentsprojectsofthegovernmentorgovernmentdepartmentsatorabovethedistrictlevelaswellastheirdirectlyaffiliatedinstitutions-theamountoftaxableincomefromsubsidiesobtainedbybeingenlistedintalentsprojectsofthegovernmentorgovernmentdepartmentsatorabovethedistrictlevelaswellastheirdirectlyaffiliatedinstitutions×15%;

第三章补贴程序ChapterIIISubsidyProcedures第十三条财政补贴每年办理一次，当年度的财政补贴申请于次年7月1日～8月15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。Article13Financialsubsidiesareprocessedonceayear,andapplicationsforfinancialsubsidiesintheneligibleapplicantfailstosubmitanapplicationwithintheprescribedtimelimit,asupplementaryappoverdueagain,itshallnotbeacceptedorsubsidized.第十四条申请人个人所得税由扣缴义务人扣缴的，一般由扣缴义务人代为办理财政补贴申请手续。申请人自行申报缴纳个人所得税的，由其本人提出申请。Article14WheretheIIToftheapplicantiswithheldbyawithholdingagent,thewithholdingagentshallgenerallyhandletheanapplicantdeclaresandpaysIITonhisown,heorsheshallapplyforit.第十五条申请财政补贴时需递交下列材料：Article15Thefollowingmaterialsshallbesubmittedforapplicationoffinancialsubsidies,

(一)申请人申领个人所得税财政补贴申请表;(I)ApplicationFormforIITFinancialSubsidyfromtheapplicant;(二)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;(II)ALetterofCommitmentwherethewithholdingagentandtheapplicantundertaketocooperatewiththesupervisionandinspection,andtopromisethattheapplicantmeetstherequirementsofItem3,Article8oftheMeasures;(三)申请人有效身份证明证件复印件：(III)Copiesoftheapplicant’svalididentitycertificate:1.外国国籍人士提交护照。nnationalsshallsubmittheirpassports.2.香港、澳门永久性居民和赴港澳定居的内地居民提交港澳居民身份证、《港澳居民来往内地通行证》。entresidentsofHongKongandMacaoandmainlandresidentsresidinginHongKongandMacaoshallsubmitHongKongandMacaoResidentIdentityCardsorMainlandTravelPermitforHongKongandMacaoResidents.3.台湾地区永久性居民提交台湾居民身份证、《台湾居民来往大陆通行证》。entresidentsofTaiwanshallsubmittheiridentitycardsandMainlandTravelPermitforTaiwanResidents

4.取得香港入境计划(优才、专业人士及企业家)的香港居民提交香港居民身份证、香港入境事务处签发的相关签证。ngresidentsunderHongKong’sAdmissionSchemesforTalents,ProfessionalsandEntrepreneursshallsubmittheirHongKongResidentIdentityCardsandvisasissuedbytheHongKongImmigrationDepartment.5.取得国外长期居留权的海外华侨和归国留学人才提交中国护照、中国身份证、国外长期(或永久)居留凭证。其中，归国留学人才还应当提交教育部留学服务中心开具的《国外学历学位认证书》。必要时，受理单位可以要求取得国外长期居留权的海外华侨和归国留学人才提供住在国中国使领馆出具的长期(或永久)居留权公证书、认证书或住在国驻华使领馆出具的公证书和住在国居留记录。asChineseandreturnedoverseasChinesestudentswhohaveobtainedtherightoflong-termresidenceabroadshallsubmittheirChinesepassports,Chineseidentitycardsandlong-term(orpermanent)hem,returnedoverseasstudentsshouldalsosubmittheCertificateofAcademicDegreeAbroadisscessary,thehandlingdepartmentmayrequestoverseasChineseandreturnedoverseasstudentswhohaveobtainedtherightoflong-termresidenceabroadtoprovidenotarycertificatesorcertificatesofthelong-term(orpermanent)residenceissuedbytheChinaEmbassiesintheirresidingcountries,orthenotarycertificateand

residencerecordissuedbytheconsulatesoftheresidingcountryinChina.申请人使用多个不同身份证明登记纳税的，需一并提交相对应的所有身份证明文件。Iftheapplicantregistersfortaxpaymentwithmultipledifferentidentitycertificates,allthecorrespondingidentitycertificatesshallbesubmittedtogether.(四)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(或许可通知)等材料复印件。(IV)Thecopiesofrelevanthonorarycertificates,lettersofengagement,confirmationletters,certificates,confirmationdocumentsprovingtheapplicantanoverseashigh-endtalentandcritically-lackingtalentrecognizedbythestate,GuangdongorGuangzhougovernments,orcertificatesofprofessionalqualification,title,skillcertificates,andworkpermits(orpermitnotices)offoreignersworkinginChina.(五)申请人在广州市的年度工作天数是否达到累计90天的材料：(V)Materialstoprovethattheapplicant’sannualworkingdaysinGuangzhoureachaminimumof90days;1.申请人因工作关系而在广州市注册的企业和其他机构任职、受雇的，提供：

pplicantisworkingatorbeingemployedbyanenterpriseorotherinstitutionregisteredinGuangzhouinrelationtohis/herjob,heorsheshallprovide:⑴申请人与扣缴义务人所签订的劳动合同(劳动合同约定的工作地点为广州市内);该申请人属由境外雇主派遣的，该申请人的中国境外雇佣公司与广州市接收企业签订的派遣合同;(1)Thelaborcontractsignedbetweentheapplicantandthewithholdingagent(theplaceofworkstipulatedinthelaborcontractisinGuangzhou);or,iftheapplicantisdispatchedbyanoverseasemployer,thedispatchcontractsignedbetweentheapplicant’semployeroutsideChinaandthereceivingenterpriseofGuangzhouiftheapplicantisdispatchedbyanoverseasemployer;⑵申请人在广州市的年度工作天数达到累计满90天的承诺书。(2)AcommitmentletterfromtheapplicanttopromisetohaveworkedinGuangzhouforatleast90daysinoneyear.2.申请人因工作关系而在广州市提供独立个人劳务，须提供：antswhoprovideindependentpersonalservicesinGuangzhouinrelationtohis/herjobmustprovide:⑴申请人与在广州市设立的企业、机构所签订的劳务合同;(1)ThelaborcontractsignedbytheapplicantwiththeenterprisesandinstitutionsestablishedinGuangzhou;⑵申请人在广州市的年度工作天数达到累计满90天的承诺书。

(2)AcommitmentletterfromtheapplicantpromisingtohaveworkedinGuangzhouforatleast90workingdaysinayear.(六)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。(6)Theapplicant’sannualIITrecordandIITWithholdingDeclarationForm,AnnualIITDeclarationFormandIITDeclarationFormforincomesfrombusinessoperation.(七)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。(VII)InformationofbankaccounttheapplicantholdswithabankintheMainlandofChina,andacopyofthedepositbookorbankcardoftheapplicantshowingtheaccountnumber.上述材料第一项填报表格一式四份，其他全部一式一份。申请材料需加盖扣缴义务人公章和侧面骑缝章。AforesaidapplicationformunderItem1shallbemadeintoquadruplicate,licationmaterialsshouldbestampedwiththeofficialsealofthewithholdingagentandthecross-pageseal.第十六条申请人或扣缴义务人向市人力资源社会保障局、市科技局共同使用的网办系统提出财政补贴申请，属于广州市境外高端人才的，由市科技局负责办理;属于广州市境外紧缺人才的，由市人力资源社会保障局负责办理。

Article16WheretheapplicantorwithholdingagentapplyforfinancialsubsidytotheonlinemanagementsystemjointlyusedbytheGuangzhouMunicipalHumanResourcesSocialSecurityBureauandtheGuangzhouMunicipalScienceandTechnologyBureau,applicationsfromoverseashigh-endtalentsinGuangzhoushallbehandledbyGuangzhouMunicipalScienceandTechnologyBureau,andthosefromoverseascritically-lackingtalentsinGuangzhoubyGuangzhouMunicipalHumanResourcesSocialSecurityBureau.受理审核部门应核对提交的申请个人所得税财政补贴资料是否齐全。符合条件且资料齐备的，予以受理，并开具受理回执。Thehandlingdepartmentshallcheckwhethertheaationssubmittedbyeligibleapplicantsandsupportedwithfullsetofmaterialswillbeacceptedwithareceiptofacceptanceproperlyissued.第十七条受理审核部门完成申请个人所得税财政补贴资料初审后，相关人才认定或管理部门、国家税务总局广州市税务局等应开展协助审核工作。审核完成后，受理审核部门应将拟给予财政补贴的人才名单在本部门网站公示7个工作日。Article17AfterthehandlingdepartmentcompletesthepreliminaryreviewoftheapplicationmaterialsforIITfinancialsubsidy,therelevanttalentidentificationormanagementdepartments,andtheGuangzhouTaxationBureauoftheStateAdministrationofTaxation,ssist

hat,thehandlingdepartmentshallpublicizethelistoftalentstobegrantedIITfinancialsubsidiesonitswebsitefor7workingdays.第十八条对经审核和公示的人才无异议的，受理审核部门形成正式财政补贴名单，通过市财政国库集中支付系统将财政补贴直接拨付至申请人的个人账户。Article18Wherethereisnoobjectionagainstthetalentswhohavegonethroughexaminationandpublicity,thehandlingdepartmentshallformafinallistofapplicantsgrantedwiththefinancialsubsidiesanddirectlyallocatethefinancialsubsidiestothepersonalaccountsoftheapplicantthroughthecentralizedpaymentsystemofthemunicipaltreasury.第四章监督管理ChapterIVSupervisionandManagement第十九条申请人和扣缴义务人应如实提供申请材料，并对申请材料完整性、真实性和准确性负责。对于虚报、冒领、骗取财政补贴资金的行为，一经查实，收回已安排的财政补贴，取消该申报人三年内申请财政补贴的资格，并依据《财政违法行为处罚处分条例》(国务院令第427号)等法律法规予以处理，涉嫌犯罪的，移交司法机关依法追究刑事责任。Article19Theapplicantandwithholdingagentshallprovidetrueandauthenticapplicationmaterials,andshallbeheldresponsibleforthecompleteness,authenticityandaccuracyoftheapplicationmaterials.

Oncetheactsoffalsereporting,falselycollectingordefraudingfinancialsubsidiesarefound,thedistributedfinancialsubsidyshallberecovered,theapplicant’seligibilitytoapplyforfinancialsubsidyshallbecanceledwithinthreeyears’time,andthecaseshallbehandledinaccordancewiththeRegulationsonPunishmentofFinancialIllegalActs(DecreeNo.427oftheStateCouncil)pectedcrimeiscommitted,thecaseshallbetransferredtojudiciaryauthoritiestoinvestigatecriminalresponsibilityaccordingtolaw.第二十条申请人和扣缴义务人应自觉接受财政、审计等部门对个人所得税财政补贴资金情况的检查监督。Article20TheapplicantandwithholdingagentshallconsciouslyaccepttheinspectionandsupervisionoftheIITfinancialsubsidybythefinancialandauditingdepartments.第五章附则ChapterVSupplementaryProvisions第二十一条本办法自2019年1月1日起施行，试行一年。申请人申请补贴的所属纳税年度在本办法有效期内的，适用本办法。Article21TheMeasuresshallcomeintoforceonJanuary1st,suresshallapplywherethetaxyearsforwhichtheapplicantappliesforfinancialsubsidiesarewithinthevalidityperiodoftheMeasures.附件：

1.广州市境外高端人才目录（2019年标准）（Annex1：CatalogueofOverseasHigh-endTalentsinGuangzhou（2019Version））.pdf2.广州市紧缺人才需求目录（2019年版）（Annex2：CatalogueofCritically-lackingTalentsinGuangzhou（2019Version））.pdf3.广州市关于粤港澳大湾区个人所得税优惠政策财政补贴单位申请表及承诺书（Annex3：ApplicationFormandCommitmentLetterforOrganizations）.doc4.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（Annex4：ApplicationFormandCommitmentLetterforIndividuals）.xls5.独立个人劳务-个人声明模板（Annex5：PersonalStatement（TemplateforIndependentPersonalServices））.docAnnexes:gueofOverseasHigh-endTalentsinGuangzhou(2019Version)gueofCriticallyLackingTalentsinGuangzhou(2019version)hou’sApplicationFormandCommitmentLetterforOrganizationApplyingforFinancialSubsidiesunderPreferentialIndividualIncomeTax(IIT)PoliciesinGuangdong-HongKong-MacaoGreaterBayArea

hou’sApplicationFormandCommitmentLetterforIndividualsApplyingforFinancialSubsidiesunderPreferentialIndividualIncomeTax(IIT)ndentPersonalServices-PersonalStatementTemplate(英语译文仅供参考，政策准确含义请以中文版本为准。ewillprevailifthereisanyinconsistency.)