The 2024 application period for the recognition of overseas talent urgently needed and the individual income tax financial subsidy in Dongguan has officially begun.

2024年东莞市急需海外人才认定及个人所得税财政补贴申请期已正式开始。

Application Timeline

申请时间线

The acceptance period is from October 21, 2024, to November 29, 2024. (Please note that the system will close at 24:00 on November 29, 2024, and no applications will be accepted after this deadline. It is advisable to submit your application early to allow sufficient time for any necessary modifications after the initial submission.)

接受申请的时间为2024年10月21日至2024年11月29日。（请注意，系统将在2024年11月29日24:00关闭，此后不再接受申请。建议尽早提交申请，以便在初次提交后有足够的时间进行任何必要的修改。）

Eligibility Criteria

资格标准

1.Applicants must meet the following basic conditions:

1. 申请人必须满足以下基本条件：

(1)The applicant must be a permanent resident of Hong Kong or Macau, a Hong Kong resident under the Immigration Plan (for talent, professionals, or entrepreneurs), a resident of Taiwan, a foreign national, or a person who has obtained long-term residence status abroad, including returnees from overseas study and overseas Chinese.

(1)申请人必须是香港或澳门永久居民、香港入境计划下的居民（针对人才、专业人士或企业家）、台湾居民、外国国民，或已获得国外长期居留身份的人员，包括海外留学归国人员和海外华人。

(2)The applicant must be employed by or engaged in independent personal services for an enterprise or institution registered in Dongguan, or be involved in production and business activities in Dongguan. They must have worked in Dongguan for a total of more than 90 days during the tax year (excluding the 90th day).

(2)申请人必须受雇于或为在东莞注册的企业或机构提供独立个人服务，或参与东莞的生产和商业活动。他们必须在税年中在东莞工作超过90天（不包括第90天）。

(3)The applicant must have paid individual income tax in Dongguan, and the amount of tax paid must exceed 15% of their taxable income.

(3)申请人必须在东莞缴纳个人所得税，且所缴税款必须超过其应纳税所得额的15%。

(4)The applicant's employer must be in the fields of technological innovation, key industries, or philosophy and social sciences, and must meet the specified shortage talent criteria at the time of application.

(4)申请人的雇主必须在技术创新、重点产业或哲学社会科学领域，并且必须在申请时符合规定的紧缺人才标准。

(5)The applicant must comply with laws and regulations, and adhere to scientific research ethics and integrity.

(5)申请人必须遵守法律法规，并坚持科研道德和诚信。

2.Eligibility for Shortage Talent Positions

2. 紧缺人才岗位资格

(1)The applicant must have a signed labor or service contract with their employer and be engaged in work in a shortage position in Dongguan for the relevant year. The applicant must be competent in the position, and their employment performance must be publicly disclosed within the company for at least five working days without objections. The applicant must still be in the position at the time of application.

(1)申请人必须与雇主签订了劳动合同或服务合同，并在相关年份在东莞从事紧缺岗位的工作。申请人必须能够胜任该岗位，并且其聘用表现必须在公司内部至少公示五个工作日且无异议。申请人在申请时仍需在职。

(2)Shortage positions must be specially designated roles. Positions that include multiple functions will not be eligible for application.

(2)紧缺岗位必须是特别指定的职位。包含多个职能的职位将不符合申请条件。

(3)The applicant’s job responsibilities must match those of the shortage talent positions listed. If the position title differs but the duties align, the applicant may still be recognized based on their actual job functions.

(3)申请人的岗位职责必须与列出的紧缺人才岗位相符。如果职位名称不同但职责相符，申请人仍可根据其实际工作职能获得认定。

(4)The applicant must be directly engaged in the shortage position. Positions with titles such as "general manager," "department head," or "co-manager," which imply a cross-level or cross-departmental role, will not be eligible for application.

(4)申请人必须直接从事紧缺岗位的工作。带有“总经理”、“部门负责人”或“共同管理者”等头衔，暗示跨层级或跨部门角色的职位，将不符合申请条件。

(5)Applicants must directly perform the tasks of the shortage position. Those who apply under titles like "general manager" or "department head" that imply they are not directly involved in the shortage position will not be recognized.

(5)申请人必须直接执行紧缺岗位的任务。那些申请时带有“总经理”或“部门负责人”等头衔，暗示他们不直接参与紧缺岗位的人员，将不会被认定。

Subsidy Standards

补贴标准

Applicants who have paid individual income tax in Dongguan and whose tax payments exceed 15% of their taxable income will be eligible for a financial subsidy. The subsidy will be exempt from individual income tax. The maximum subsidy per taxpayer per year is capped at 5 million RMB.

在东莞缴纳个人所得税且税款支付超过其应纳税所得额15%的申请人，将有资格获得财政补贴。该补贴将免征个人所得税。每位纳税人每年最高补贴限额为500万元人民币。