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| Notice by the Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality of Issuing the Several Measures of the Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality for Promoting the High-Quality Development of the Accounting and Asset Valuation Sectors | | 深圳市前海深港现代服务业合作区管理局关于印发《深圳市前海深港现代服务业合作区管理局关于促进会计与资产评估行业高质量发展的若干措施》的通知 |
| (No. 1 [2025] of the Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality) | | （深前海规〔2025〕1号） |
| All relevant entities: | | 各有关单位： |
| The Several Measures of the Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality for Promoting the High-Quality Development of the Accounting and Asset Valuation Sectors are hereby issued for your compliance and implementation. | | 现将《深圳市前海深港现代服务业合作区管理局关于促进会计与资产评估行业高质量发展的若干措施》印发，请遵照执行。 |
| Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality | | 深圳市前海深港现代服务业合作区管理局 |
| March 4, 2025 | | 2025年3月4日 |
| Several Measures of the Administration of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality for Promoting the High-quality Development of the Accounting and Asset Valuation Sectors | | 深圳市前海深港现代服务业合作区管理局关于促进会计与资产评估行业高质量发展的若干措施 |
| These Measures are developed for the purpose of thoroughly implementing the Plan for Comprehensive Deepening Reform and Opening Up of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone and the Master Plan for the Development of the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone, supporting the high-quality development of the accounting and asset valuation sectors in the Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone of Shenzhen Municipality (the “Qianhai Cooperation Zone”), deepening Shenzhen-Hong Kong cooperation, enhancing the sector's overall development capacity as well as its integration, digitalization, and internationalization, and better enabling high-quality economic development. | | 为深入贯彻落实《全面深化前海深港现代服务业合作区改革开放方案》《前海深港现代服务业合作区总体发展规划》，支持前海深港现代服务业合作区（以下简称前海合作区）会计与资产评估行业高质量发展，深化深港合作，提升行业发展能级和一体化、数字化、国际化水平，更好赋能经济高质量发展，制定本措施。 |
| I. Deepening Shenzhen-Hong Kong Cooperation in the Accounting and Asset Valuation Sectors | | 一、深入推动会计与资产评估行业深港合作 |
| 1. Advancing cross-border facilitation of practice for accounting professionals from Hong Kong and Macao. Accounting professionals from Hong Kong and Macao who meet the eligibility criteria shall be supported in becoming partners of accounting firms in the Qianhai Cooperation Zone to engage in specific business operations or to perform specific management functions. The Administration of the Qianhai Cooperation Zone shall, in conjunction with the competent industry authority of Shenzhen Municipality, seek support from national ministries and commissions to explore allowing eligible Hong Kong accountants, upon registration, to conduct audit business in accounting firms within the Qianhai Cooperation Zone, and to explore relaxing the mainland residency restrictions for accounting professionals from Hong Kong and Macao serving as partners in Qianhai-based accounting firms. | | 1.探索推进港澳会计专业人士跨境便利执业。支持符合条件的港澳会计专业人士担任前海合作区会计师事务所从事特定业务或者执行特定管理职能的合伙人。会同深圳市行业主管部门争取国家部委支持，探索推动符合条件的香港会计师经登记后在前海合作区会计师事务所从事审计业务；探索放宽担任前海合作区会计师事务所合伙人的港澳会计专业人士在内地居留时间限制。 |
| 2. Supporting accounting professionals from Hong Kong and Macao in practicing in the Qianhai Cooperation Zone. Accounting and asset valuation service providers in the Qianhai Cooperation Zone shall be encouraged to strengthen business cooperation with institutions from Hong Kong and Macao to further expand development opportunities for the accounting and asset valuation sectors in Hong Kong and Macao. Support shall be granted under the following circumstances in accordance with the specified standards: | | 2.支持港澳会计专业人士到前海合作区展业。鼓励前海合作区会计与资产评估服务机构与港澳机构加强业务合作，进一步拓宽港澳会计与资产评估业发展空间。对符合下列情形之一的，按以下标准予以支持： |
| (1) Accounting professionals from Hong Kong and Macao who hold practicing qualifications as certified public accountants (CPAs) in the Chinese mainland and serve as partners in accounting firms in the Qianhai Cooperation Zone shall be granted a one-time subsidy of RMB 200,000 per person. | | （1）具备内地注册会计师执业资格的港澳会计专业人士，担任前海合作区会计师事务所合伙人的，给予每人一次性支持20万元。 |
| (2) Accounting professionals from Hong Kong and Macao who do not hold practicing qualifications as CPAs in the Chinese mainland but serve as partners in accounting firms in the Qianhai Cooperation Zone engaged in specific business operations or performing specific management functions shall be granted a one-time subsidy of RMB 100,000 per person, with a maximum of five individuals per institution. | | （2）未取得内地注册会计师执业资格的港澳会计专业人士，担任前海合作区会计师事务所从事特定业务或者执行特定管理职能合伙人的，给予每人一次性支持10万元，每家机构最多支持5人。 |
| (3) Accounting firms in the Qianhai Cooperation Zone that employ accounting professionals from Hong Kong and Macao as partners shall be granted a subsidy of RMB 100,000. | | （3）对聘请港澳会计专业人士担任合伙人的前海合作区会计师事务所，给予10万元支持。 |
| Accounting professionals from Hong Kong and Macao who have received support under subparagraph (2) and subsequently obtained practicing qualifications as CPAs in the Chinese mainland may receive a supplementary amount under subparagraph (1). | | 港澳会计专业人士获得第（2）项支持后，如新获得内地注册会计师执业资格，可按第（1）项予以补差。 |
| 3. Supporting accounting professionals from Hong Kong and Macao in obtaining employment in the Qianhai Cooperation Zone. Accounting professionals from Hong Kong and Macao who work full-time in accounting firms or asset valuation institutions in the Qianhai Cooperation Zone shall be granted an annual subsidy of RMB 50,000, with a cumulative support period of three years. | | 3.支持港澳会计专业人士到前海合作区就业。在前海合作区会计师事务所、资产评估机构全职工作的港澳财税专业人士，每年给予5万元支持，累计支持3年。 |
| The support under this Article and Article 2 shall not be concurrently claimed in the same calendar year. | | 本条支持与第2条在同一年度不可同时享受。 |
| 4. Supporting the development of international accounting networks. Accounting service providers shall be encouraged to establish headquarters for internationally renowned accounting networks to enhance brand influence and internationalization. Accounting service providers in the Qianhai Cooperation Zone that establish headquarters for international accounting networks and rank within the top 30 of the latest global rankings of accounting networks published by the International Accounting Bulletin shall be granted a one-time subsidy of RMB 5,000,000. | | 4.支持国际会计网络发展。鼓励会计服务机构组建国际知名会计网络总部，提升品牌影响力和国际化水平。前海合作区会计服务机构组建国际会计网络总部并进入《国际会计公报》最新公布的国际会计网络排行榜前30名的，一次性给予500万元支持。 |
| II. Elevating the Development Level of the Accounting and Asset Valuation Sectors | | 二、提升会计与资产评估行业发展能级 |
| 5. Developing a high-level finance and tax services cluster in Qianhai. High-quality industrial spacesshall be allocated in the Guiwan, Qianwan, Maowan, and Bao'an Central District areas of the Qianhai Cooperation Zone, particularly in the International Tax Professionals Building and the accounting and asset valuation demonstration buildings (industrial parks) recognized by the competent industry authority of Shenzhen Municipality. With a focus on industrial agglomeration, Shenzhen-Hong Kong cooperation, reform and innovation, and opening-up, the Qianhai Cooperation Zone shall develop a financial and tax services cluster that features close Shenzhen-Hong Kong collaboration, outstanding service capacity, significant spillover effects, and prominent brand influence. | | 5.高水平建设前海财税服务集聚区。在前海合作区桂湾、前湾、妈湾片区及宝中片区统筹优质产业载体，以国际税务师大厦与经行业主管部门认定的深圳市会计、资产评估示范楼宇（产业园区）为核心，聚焦产业集聚、深港合作、改革创新与对外开放，打造深港合作紧密、服务能力突出、辐射作用显著、品牌效应突显的财税服务集聚区。 |
| 6. Supporting enjoyment of income tax incentives in accordance with the law. Accounting and asset valuation service providers in the Qianhai Cooperation Zone that meet the relevant conditions for corporate income tax incentives shall be subject to a reduced corporate income tax rate of 15%. For Hong Kong residents employed by accounting and asset valuation service providers in the Qianhai Cooperation Zone, the excess of their individual income tax liability over the amount payable in Hong Kong shall be exempted. Eligible high-end and urgently needed overseas talent shall receive subsidies equivalent to the difference between the individual income tax liabilities of the Chinese mainland and Hong Kong, and such subsidies shall be exempt from individual income tax. | | 6.支持依法享受所得税优惠政策。前海合作区会计与资产评估服务机构符合企业所得税优惠政策相关条件的，减按15%的税率征收企业所得税。在前海合作区会计与资产评估服务机构工作的香港居民，对其个人所得税税负超过香港税负的部分予以免征；符合条件的境外高端及紧缺人才，按内地与香港个人所得税税负差额给予补贴，该补贴免征个人所得税。 |
| ．．．．．． | | ．．．．．． |
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