The strongest "seeking talents" Shenzhen: 450,000 tax, the government will help you pay 300,000!

"Our local government in Shenzhen will pay taxes for these talents ... Your annual salary is 654.38+00,000, and you should pay 450,000 taxes. Now, as long as you pay 6.5438+0.5 million, you will get 300,000 more at once, and your family will be very happy and your life will be better. "

These two days, this passage by Wang Lixin, vice mayor of Shenzhen, was screened online. Netizens exclaimed: In order to "grab people", Shenzhen is really fighting!

@oversense 1: Have financial resources and foresight.

@ Jacky-Leung: Praise Shenzhen, take the lead in decision-making and implementation, and support the spirit of being a top international city.

@TDQQQ: Shenzhen is really hard.

@ 中中中中中中中中: This is a policy of giving real money to talents. It is recommended that the whole country follow up!

@Royrick turn over and recite the word: Shenzhen policy is really much stronger than other regions.

@ Nanchong Special Room: This wave of operation is very real.

Many people should still remember that on May 2 1, Ren, the founder of Huawei, once said a thought-provoking sentence when interviewed by many domestic media:

"China has come back with a lot of talents now, which is very important. However, China's personal income tax is much higher than that of foreign countries.

However, after all, these top experts return home from abroad, not only without preferential treatment, but also with much higher taxes. "

Four days later, Shenzhen had a positive response.

On May 25th, when Wang Lixin attended the Deep Science and Technology Summit of the 20 19 Future Forum, he revealed that "in terms of the policy of introducing overseas talents, the talents in short supply who come to work in Guangdong-Hong Kong-Macao Greater Bay Area will also enjoy the personal income tax reduction of 15%".

Subsequently, Wang Lixin made the above explanation.

Curiously, what kind of "shock wave" will Shenzhen's "expansion of the encirclement" produce?

Early exploration

In fact, this "official announcement" in Shenzhen has long been traceable.

In March this year, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Notice on Preferential Policies for Individual Income Tax in Guangdong-Hong Kong-Macao Greater Bay Area (hereinafter referred to as the Notice). Obviously:

According to the difference of personal income tax burden between the Mainland and Hong Kong, Guangdong and Shenzhen give subsidies to overseas (including Hong Kong, Macao and Taiwan) high-end talents and talents in short supply who work in Greater Bay Area, and the subsidized part is exempt from personal income tax.

Image source: screenshot of official website, Ministry of Finance

In other words, high-end talents and talents in short supply in Guangdong-Hong Kong-Macao Greater Bay Area can enjoy the same preferential tax policy of 15% as that in Hong Kong.

Regarding the qualification identification and policy implementation issues that netizens are generally concerned about, the notice puts forward that "the identification and subsidy measures for overseas high-end talents and talents in short supply working in Greater Bay Area shall be implemented in accordance with the relevant regulations of Guangdong and Shenzhen".

Although the specific landing policy has not yet been issued, Cheng Shu noticed that since 20 13, including Hengqin in Guangdong, Qianhai in Shenzhen and Pingtan in Fujian, the individual income tax differential subsidy policies for Hong Kong, Macao and Taiwan residents and overseas high-end talents have been tried out one after another. However, there are differences in subsidies and population coverage among the three places.

Take Shenzhen Qianhai as an example. Overseas high-end talents working in this area can enjoy 15% tax preference, which has always been regarded as one of its most attractive preferential policies.

According to the Measures for Identifying Overseas High-end Talents and Shortage Talents in Qianhai-Shenzhen-Hong Kong Modern Service Industry Cooperation Zone, which was revised at the beginning of this month, the following qualifications are required to apply for individual tax subsidies:

People with foreign nationality; Permanent residents of Hong Kong, Macao and Taiwan provinces, Hong Kong residents who have obtained Hong Kong entry plans (talents, professionals and entrepreneurs), and mainland residents who have settled in Hong Kong and Macao; Overseas Chinese who have obtained long-term residency abroad, or returned students who have obtained long-term residency abroad.

Work in an enterprise registered in Qianhai or provide independent personal services in Qianhai.

Pay personal income tax in Qianhai according to law.

The applicant has worked in Qianhai for 90 consecutive days during the application year.

The taxable income in Qianhai in the application year reaches more than 300,000 yuan.

Overseas high-level talents recognized by the state, the provincial government and Shenzhen, or management or technical talents at or above the same level belonging to Qianhai registered enterprises, have one of these two identities.

It can be seen that the declaration threshold is not low. So, what is the effect of tax subsidies?

According to official data, since the implementation of this policy, Qianhai * * * has identified 453 overseas high-end talents and talents in short supply, and issued tax subsidies exceeding 65.438+73 billion yuan. Among them, there are 278 Hong Kong talents, accounting for about 50%. From the industry point of view, it mainly focuses on the key industries in Qianhai, such as financial industry, science and technology service industry, professional service industry and modern logistics industry.

Jiang Lin, deputy director of the Pearl River Delta Research Center of Sun Yat-sen University, told Cheng Shu that this new policy is actually a "promotion" version of Qianhai and other places.

Hong kong tax

It is worth noting that this policy just echoes the issue of "Hong Kong people's Hong Kong tax" which has attracted much attention in Guangdong-Hong Kong-Macao Greater Bay Area.

Statistics show that the tax burden is measured by the proportion of total tax revenue to GDP, and the tax rate of 9 cities in the Pearl River Delta in 20 17 is 21.6%; The tax rate of Hong Kong in fiscal year 20 17 is 13. 1%. Specific to taxation, the mainland is about three times higher than Hong Kong, and it is also called the "tax wall" by the outside world.

It is this invisible "wall" that, to a great extent, blocks the effective flow of talents on both sides of the strait.

For example, according to the relevant regulations, anyone who has lived or worked in the Mainland for more than 65,438+083 days must pay tax on income from China or overseas. Carrie Lam Cheng Yuet-ngor, Chief Executive of the Hong Kong Special Administrative Region, said earlier:

At present, many Hong Kong people travel to and from Greater Bay Area for work every day, and the new taxation method in the Mainland may affect the free movement of people. ? It is a "big relaxation" to agree that Hong Kong people who stay in the Mainland for less than 24 hours are not counted as days of residence in the Mainland.

At the end of last year, the Guangdong-Hong Kong-Macao Greater Bay Area Talent Development Report released by China and Globalization Think Tank (CCG) also pointed out that "the tax system conflict is obvious, which affects talent gathering".

In Jiang Lin's view, starting from Qianhai, the practice of "Hong Kong people's Hong Kong tax" is to attract more talents from Hong Kong's financial industry and modern service industry to enter Shenzhen, and the most important resource in Hong Kong is talent resources. "Hong Kong people's Hong Kong tax" is expected to break the obstacle of talent flow at the tax level.

During the National "Two Sessions" this year, the hot topic of the Hong Kong delegation was "Hong Kong people's Hong Kong tax". Among them, Lin Longan, deputy to the National People's Congress and chairman of the board of directors of Cosmos Group, expressed the hope that the "Hong Kong people tax" policy can be implemented and promoted by the governments of Guangdong, Hong Kong and Macao in Greater Bay Area.

Faced with these voices, Nie De, the Secretary for Constitutional and Mainland Affairs of the Guangdong-Hong Kong-Macao Greater Bay Area SAR Government, said frankly that taxation is a complex issue, and it must be dealt with whether it is mentioned in the development planning outline or not.

"If individual cities want to attract talents, they can use financial subsidies. Just pay the Hong Kong tax rate, and I'll help you make up the difference (with the mainland tax rate). This is something that companies or (local) governments can do. "

Yu Lingqu, director of the Institute of Finance and Modern Industry of China (Shenzhen) Comprehensive Development Research Institute, told Cheng Shu that it is an international practice to "adjust" similar taxes due to the differences in tax policies of different countries or regions. But when taking relevant measures, we should also pay attention to the principle of fairness.

Jiang Lin believes: "On the issue of attracting talents from Greater Bay Area, we must first enhance our attraction to Hong Kong and Macao, and then we can better promote it to other regions."

Development restriction

There is a net inflow of hundreds of thousands of people every year. Why is Shenzhen so competitive in attracting high-end talents?

On the 25th forum, Wang Lixin revealed one aspect of the talent situation in Shenzhen:

In 20 18, Shenzhen's R&D investment accounted for 4.2% of GDP, equivalent to the level of Israel; There are 14400 high-tech enterprises in the city, ranking second in the country. At the same time, by the end of 20 18, the total number of full-time academicians in Shenzhen was 4 1 person, and there were high-level talents recognized by1261person. These two indicators are far behind Beijing, Shanghai and other cities.

Wang Lixin concluded: "The lack of high-end top talents, insufficient original innovation ability, lack of major innovation platforms and other problems and weak links have also become constraints for Shenzhen's sustainable innovation and development."

Three years ago, a survey by Shenzhen CPPCC showed that 72% of enterprises thought that the biggest trouble of development was the lack of high-end talents. Since then, the voice of "not retaining high-end talents" in Shenzhen has been heard.

In this regard, Li Zhen, then member of the Standing Committee of the Shenzhen Municipal Political Consultative Conference and part-time deputy director of the Economic Commission, analyzed: "On the one hand, the high housing prices and high living costs in Shenzhen have increased the difficulty of talent introduction. On the other hand, the speed of talent introduction cannot keep up with the development speed of enterprise demand."

In fact, Shenzhen is at the forefront of the city's "starting line" in introducing talents. Jiang Lin recalled that it was precisely because of the overlapping state of many policies in Qianhai District that the "Hong Kong people's Hong Kong tax" took the lead here under the impetus of Shenzhen Special Economic Zone and the second batch of free trade zones.

At the same time, Shenzhen has successively issued policies such as "Peacock Plan" and "Pengcheng Talent Plan" to attract talents. According to statistics, from 20 16 to 20 18, Shenzhen has diverted more than 3.363 billion yuan of high-level talents 10000.

But Shenzhen's "soft rib" is also very prominent.

According to Chen Shiyi, president of South University of Science and Technology, "the core problem of talents is housing". Whether you can find suitable financial support and professional service institutions, whether you have enough housing and whether you can provide adequate educational facilities for your children are all becoming "necessary questions" for cities to attract talents.

When communicating with many experts, Cheng Shu generally agreed that even if the "Hong Kong tax" can solve the problem of attracting foreign talents in a short time, it will eventually return to providing adequate housing facilities, bank loans, professional institutions and other issues.

At present, Shenzhen shows more sincerity. The latest example is that all the five residential sites recently launched in Shenzhen are equipped with talented people's housing to solve the problem that talented people just need to live.

With the release of a series of support policies, can Shenzhen "counterattack" successfully again?