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| Notice by the Finance Bureau of Shenzhen Municipality and the Shenzhen Tax Service of the State Taxation Administration on Issuing the Measures for the Implementation of Preferential Individual Income Tax Policies for the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone | | 深圳市财政局、国家税务总局深圳市税务局关于印发《前海深港现代服务业合作区个人所得税优惠政策实施办法》的通知 |
| (No. 3 [2024] of the Finance Bureau of Shenzhen Municipality) | | 深财规〔2024〕3号 |
| The Qianhai Authority, the Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone Tax Administration of the State Taxation Administration, and the Shenzhen Bao'an District Tax Administration of the State Taxation Administration: | | 前海管理局、国家税务总局深圳市前海深港现代服务业合作区税务局、国家税务总局深圳市宝安区税务局： |
| The Measures for the Implementation of Preferential Individual Income Tax Policies for the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone are hereby issued to you for your compliance and implementation. All problems encountered during the implementation shall be reported directly to the Finance Bureau of Shenzhen Municipality and the Shenzhen Tax Service of the State Taxation Administration. | | 现将《前海深港现代服务业合作区个人所得税优惠政策实施办法》印发给你们，请遵照执行。执行中如有问题，请径向市财政局、深圳市税务局反映。 |
| Finance Bureau of Shenzhen Municipality | | 深圳市财政局 |
| Shenzhen Tax Service of the State Taxation Administration | | 国家税务总局深圳市税务局 |
| May 17, 2024 | | 2024年5月17日 |
| Measures for the Implementation of Preferential Individual Income Tax Policies for the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone | | 前海深港现代服务业合作区个人所得税优惠政策实施办法 |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 For the purpose of implementing the relevant requirements of the Overall Planning for the Development of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone, these Measures are developed are developed in accordance with the relevant provisions of the Notice by the Ministry of Finance and the State Taxation Administration of the Preferential Individual Income Tax Policies for Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (No. 12 [2024], MOF). | | 第一条 为落实《前海深港现代服务业合作区总体发展规划》有关要求，根据《财政部 税务总局关于前海深港现代服务业合作区个人所得税优惠政策的通知》（财税〔2024〕12号）有关规定，制定本办法。 |
| Article 2 These Measures shall apply to the implementation of preferential individual income tax policies for Hong Kong residents within the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (hereinafter referred to as the “Qianhai Cooperation Zone”) demarcated in the Overall Planning for the Development of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone. | | 第二条 在《前海深港现代服务业合作区总体发展规划》划定的前海深港现代服务业合作区（以下简称“前海合作区"）内，对香港居民实施个人所得税优惠政策的，适用本办法。 |
| Article 3 A Hong Kong resident working in the Qianhai Cooperation Zone shall be exempt from the portion of the individual income tax burden which exceeds the tax burden on him or her in Hong Kong. | | 第三条 对在前海合作区工作的香港居民，其个人所得税税负超过香港税负的部分予以免征。 |
| Article 4 The amounts of individual income tax reduction and exemption shall be calculated on the basis of a tax year. “Tax year” means the Gregorian calendar year that runs from January 1 to December 31. | | 第四条 个人所得税减免税额计算，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。 |
| Article 5 Where a Hong Kong resident is eligible for both the individual income tax preferences for Hong Kong residents as prescribed in these Measures and the individual income tax preferences for overseas high-end talents and urgently needed talents who work in the Guangdong-Hong Kong-Macao Greater Bay Area in the same tax year, he or she may choose to enjoy either of the said preferences on his or her own initiative, but may not enjoy both preferences at the same time. | | 第五条 香港居民在同一纳税年度内，同时符合本办法规定的香港居民个人所得税优惠与粤港澳大湾区境外高端人才和紧缺人才个人所得税优惠条件的，可以自行选择享受其中一项优惠，不得同时享受两项优惠。 |
| ．．．．．． | | ．．．．．． |
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