China News Service, Zhuhai, June 16 (Reporter Deng Yuanwen) The Executive Committee of the Hengqin Guangdong-Macao Deep Cooperation Zone held a press conference on the 16th to interpret the "double 15%" corporate income tax and personal income tax in the Hengqin Guangdong-Macao Deep Cooperation Zone. "Tax incentives.

It is reported that the scope of benefit of the 15% preferential tax rate of personal income tax has been expanded, and Macao residents working in the cooperation zone can actively declare according to regulations and enjoy the dividends released by the policy.

  According to Su Kun, deputy director of the Executive Committee of the Hengqin Guangdong-Macao Deep Cooperation Zone, the implementation of the preferential policies for individual income tax in the cooperation zone mainly includes two aspects: on the one hand, for domestic and foreign high-end talents and talents in short supply working in the cooperation zone, their personal income tax On the other hand, the cooperation zone follows the Mainland tax system and matches the Macao tax system. For Macao residents working in the cooperation zone, the part whose personal income tax burden exceeds the Macao tax burden is exempted.

  Su Kun said that if a Macau resident is only employed in the cooperation zone in 2021, the salary income obtained in the cooperation zone is equivalent to the median income of Macau residents of 20,000 patacas per month. The total annual income is about 220,000 yuan. Without considering tax deductions and exemptions, according to the relevant provisions of the Mainland Individual Income Tax Law, the individual income tax amount to be paid is about 14,000 yuan, and after the application of preferential policies, only about 2,300 yuan is required. , which is consistent with the Macao tax burden corresponding to this part of the income.

  Zhang Huibing, chief accountant of the tax bureau of the Hengqin Guangdong-Macao Deep Cooperation Zone of the State Administration of Taxation, said that on the basis of the preferential personal income tax policy in the Guangdong-Hong Kong-Macao Greater Bay Area, the cooperation zone will further expand the scope of talents with a preferential personal income tax rate of 15%, and the scope of beneficiary talents will be synchronized. Expanding to domestic and overseas will greatly enhance the attractiveness of the cooperation zone to attract talents.

  "The preferential personal income tax policy for Macao residents is not only a unique and brand-new institutional arrangement for Macao residents, but also the key to enriching the practice of 'one country, two systems', realizing the convergence of tax burdens between cooperation zones and Macao, and accelerating the construction of a new home that is convenient for Macao residents to live and work. Su Kun said that in order to facilitate Macao residents to apply for tax refunds without leaving their homes, the cooperation zone will upgrade and transform the electronic tax bureau for natural persons through the development of the “Macao Residents’ Personal Income Tax Preferential Support System” to provide a reference for taxpayers to calculate the tax deduction and exemption. Taxpayers can submit declaration materials online to achieve tax refund "without leaving home".

(Finish)