How much preferential tax for talents in Shenzhen? Who can enjoy the discount? " In terms of overseas talent introduction policy, the shortage of talents working in Guangdong, Hong Kong and Macao will also enjoy a 15% personal income tax reduction. " On May 25, the Shenzhen Technology Summit of the 2019 future forum was held in Shekou, Shenzhen. The Ministry of Finance and the State Administration of Taxation announced the preferential policies for individual income tax in Dawan District of Guangdong, Hong Kong and Macao in March. This is the first time that Shenzhen publicly announced the specific implementation of preferential policies, which can be called "Shenzhen speed". Such a big discount has aroused the market's attention, so can all overseas high-end talents in Shenzhen enjoy this policy?
15% personal tax preference 'threshold'
On May 21, Ren Zhengfei interviewed a number of domestic media and talked about the 90 day delay ban in the United States, the spare tire plan, and Huawei's response and future. Among them, the introduction of international talents was thought-provoking.
Ren Zhengfei said that China has returned a lot of talents, which is very important. However, China's personal income tax is much higher than that of foreign countries. If you come to China and have to pay so much more tax, Lei Feng's spirit is unsustainable. However, after all, these top experts return to China from foreign countries, not only without preferential treatment, but also with much higher taxes.
In this regard, Shenzhen announced that the shortage of talents introduced from abroad will enjoy a 15% personal tax discount, which greatly reduces the personal tax on the international shortage of talents and enjoys the benefits of real money and silver.
In addition to the preferential individual income tax for international talents, Shenzhen will also give strong support to scientific research. Wang Lixin revealed that in 2019, Shenzhen's scientific research funds will increase five times compared with five years ago, of which more than 30% will be used for basic research. In 2019, Shenzhen's R & D budget will reach 12.3 billion yuan, an increase of 8.413 billion yuan or 500% over five years ago, of which 4.536 billion yuan will be allocated for basic research, accounting for 36.87% of the total R & D Fund.
What conditions should foreign talents meet to enjoy 15% tax preference? If a strict boundary is set up, only some international talents in Shenzhen can enjoy the personal tax preference, and most of them are still isolated from this preferential policy, which is still a hindrance to the introduction of international high-end talents.
'recently, I heard that Dawan district can reduce the price to 15%. What are the measures? Do you want to have a hukou in Dawan district? Do you want to have a job in Dawan district? It can't be done in another place. What's the use of this policy? Scientists themselves are mobile. They only work here for eight hours. Are they still scientists? We need to create a way for some foreign scientists to return home. " At the above media conference, Ren Zhengfei had more demands for this policy.
On March 16, the Ministry of Finance and the State Administration of Taxation issued the notice on the preferential policies for individual income tax in Guangdong, Hong Kong, Macao and Dawan District, saying that the high-end talents and scarce talents working in Dawan district will be subsidized according to the difference of individual income tax burden between the mainland and Hong Kong, and the subsidies will be exempted from individual income tax, so as to guide and promote the accumulation of talents in Dawan district.
In other words, Guangdong, Hong Kong and Macao are in short supply of high-end talents and can enjoy the same preferential tax policy of 15% as Hong Kong. However, this preferential policy is conditional.
According to the above-mentioned "notice", the time criterion for individual residents is adjusted from one year to 183 days, and the tax exemption conditions for foreigners working in China are relaxed. The tax exemption conditions will be relaxed from less than five years for resident taxpayers to less than six consecutive years; In any year, as long as there is one departure more than 30 days, the number of consecutive years of residence will be recalculated; If the day of stay in China is less than 24 hours, it shall not be included in the number of days of residence in China; The number of years of continuous residence 'at least six years' is calculated from January 1, 2019, and the number of years before 2019 is no longer included in the calculation.
For Huawei and more multinational enterprises, global business leads to the travel and flow of talents all over the world. If they have to recalculate 30 days after leaving the country, or have to work in Dawan District, then the shortage of talents in Huawei and other multinational enterprises will still not be able to enjoy this preferential tax policy.
High personal income tax
In the era of industrial globalization, talents are also globalized, and high-end talents have become the object of competition all over the world. The amount of personal income tax has become one of the important considerations in the employment choice of international high-end talents.
The highest individual income tax rate in China is 45%. At present, the part of monthly salary more than 80000 yuan is collected according to 45%. If the monthly salary of social security is deducted from 100000 yuan, the final individual income tax is close to 30000 yuan, and only 70000 yuan can be obtained.
China's highest individual tax rate of 45% is not conducive to attracting talents, so many experts have called for it, such as high tax rate is not conducive to China's becoming an international talent highland, making individual tax preference to increase international talent competition, etc.
The highest individual income tax rate varies from country to country. For example, the highest tax rate is 40% in Japan, 35% in the United States, 20% in Britain and 13% in Russia. In contrast, the highest individual tax rate of 45% in China is higher. Nowadays, Shenzhen has implemented a 15% tax preference for high-end talents in short supply abroad, which greatly enhances the attraction of talents.
Compared with other cities, Shenzhen has made great efforts in attracting overseas high-end talents, with a series of preferential policies, such as millions of incentive subsidies, solving the problems of children's enrollment and spouse's work, housing subsidies, etc. This is also one of the reasons for Shenzhen's continuous innovation and strong competitiveness in high-end manufacturing.
However, it is still a top priority for Shenzhen to attract talents from all over the world if it wants to continue to make greater development in high-end industries in the future.
Wang Lixin said frankly that there are still problems and weak links in Shenzhen's scientific and technological innovation, such as the shortage of high-end top talents, the lack of original innovation ability, and the lack of major innovation platforms, which restrict the sustainable development of innovation. By the end of 2018, there were 41 full-time academicians in Shenzhen, with a total of 12611 high-level talents, which is far behind Beijing, Shanghai and other cities. For example, there is a lack of leading talents in the field of artificial intelligence, especially compound talents related to the R & D production chain, and there is a lack of R & D teams that can provide core technologies and solutions for industrial application at the same time.
As Ren Zhengfei said, we should adjust our policies and embrace the world. Our country has 5000 years of civilization and such a good foundation. We should come up with policies to embrace world talents to start businesses in China.
The preferential tax policy of 15% for international talents in Guangdong, Hong Kong and Macao is just the beginning. In the future, if China wants to have greater competitiveness in the introduction of international talents, it needs more policy support, as well as specific operational rules, so that international talents can enjoy the real benefits and make international talents come in droves.