关于开展东莞市境外高端人才个人所得税优惠政策财政补贴申报工作的通告

广大市民朋友：

　　为深入贯彻《财政部 税务总局关于粤港澳大湾区个人所得税优惠政策的通知》（财税〔2019〕31号）、《关于进一步贯彻落实粤港澳大湾区个人所得税优惠政策的通知》（粤财税〔2023〕21号）、《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法（暂行）》（东财规〔2023〕3号）、《广东省财政厅等四部门关于进一步加强粤港澳大湾区个人所得税优惠政策审核管理的通知》（粤财税〔2025〕20号）的文件要求，现定于2025年9月15日起东莞市粤港澳大湾区个人所得税优惠政策财政补贴正式对外开放申报，有关事项通知如下：

　　一、事项名称

　　东莞市境外高端人才个人所得税优惠政策财政补贴。

　　二、受理时间

　　2025年9月15日至10月24日（10月24日24时系统将关闭提交功能，逾期将不予受理）。

　　三、办理方式

　　线上办理：可通过自然人电子税务局平台（https://etax.chinatax.gov.cn）查询个税数据，获取查询序列号，再到广东政务服务网（https://www.gdzwfw.gov.cn/portal/v3/guide/11441900007330117Q3442103041000）进行办理（详细操作可看附件8、9）。

　　线下办理：可通过政务服务中心网办区自助办理，各镇街(园区)政务服务中心提供网办导办指引。

　　四、受理对象与范围

　　（一）申报主体：在东莞市工作的境外高端人才，符合《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法（暂行）》标准，且在东莞市缴纳的个人所得税已缴税额超过其按应纳税所得额的15%计算的税额部分，由东莞市给予财政补贴，该补贴免征个人所得税。每个纳税年度每个纳税人的个人所得税补贴额最高不超过500万元。

　　（二）适用范围：该申报指南适用于在东莞市工作的境外高端人才申报2024纳税年度的个税补贴申请。

　　（三）有以下情形之一的不得申报：

　　1．申请人在申请财政补贴前3年内，有重大税收违法失信行为的；有虚报、冒领、骗取、挪用财政资金等不诚信行为的；被列为失信被执行人的；受到过刑事处罚；有限制开展生产经营活动、责令停产停业、责令关闭、限制从业、降低资质等级、吊销许可证件、个人受到过行政处罚罚款5000元以上等重大违法记录的；涉嫌犯罪正在接受司法调查尚未有明确结论的。

　　2．申请人所在单位近3年内，有重大税收违法失信行为的；有虚报、冒领、骗取、挪用财政资金等不诚信行为的；被列为失信被执行人的；有限制开展生产经营活动、责令停产停业、责令关闭、限制从业、降低资质等级、吊销许可证件、受到行政处罚罚款10万元以上等重大违法记录的，申请人负有直接或主要责任的，或者担任该单位的法定代表人或负责人的。

　　五、申报条件

　　（一）基本条件

　　1．申请人是香港、澳门永久性居民，取得香港入境计划（优才、专业人士及企业家）的香港居民，台湾地区居民，外国国籍人士，取得国外长期居留权的留学回国人员和海外华侨。

　　2．申请人纳税年度内在东莞市注册的企业和其他机构任职、受雇，或在东莞市提供独立个人劳务，或在东莞市从事生产、经营活动，且纳税年度内在东莞市工作累计满90天以上（不含90天）。

　　3．申请人在东莞市依法缴纳个人所得税，且个人所得税已缴纳税额超过其应纳税所得额15%。

　　4．申请人的工作单位属于科技创新、重点发展产业和哲学社会科学领域，且在申请补贴的纳税年度内符合《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法（暂行）》规定的高端人才条件。

　　5．遵守法律法规、科研伦理和科研诚信。

　　（二）资格条件

　　境外高端人才需属于外籍或港澳台人员。其中，外籍高端人才指取得《外国人工作许可证》（A 类）、《外国高端人才确认函》《珠三角自主创新示范区9市和揭阳中德金属生态城外籍高层次人才确认函》及其他经国家、广东省、东莞市人才工作主管部门认定的高层次人才，且在我市企事业单位工作的中高级管理人员、生产技术骨干；港澳台高端人才指取得《珠三角自主创新示范区9市和揭阳中德金属生态城港澳台高层次人才确认函》及其他经国家、广东省、东莞市人才工作主管部门认定的高层次人才，且在我市企事业单位工作的中高级管理人员、生产技术骨干。境外高端人才的工作单位需属于科技创新、重点发展产业、哲学社会科学领域（名词释义详见附件1）：

　　1．科技创新领域的单位：

　　高等院校、科研机构、医疗机构、公共卫生机构

　　2．重点发展产业领域的单位：

　　广东省十大战略性支柱产业、广东省十大战略性新兴产业的生产制造企业及科技型企业，符合《东莞市现代产业体系中长期发展规划纲要（2020—2035年）》的生产制造企业、科技型企业及其生产性服务业、科技服务业的企业。

　　3．哲学社会科学领域的单位：

　　高等院校、哲学社会科学研究机构、党校行政学院、党政部门所属研究机构。

　　六、申报材料

　　（一）基本材料

　　1．申请人身份证明材料：

　　（1）外国国籍人士：提交护照。

　　 （2）香港、澳门永久性居民：提交永久性港澳居民身份证和《港澳居民来往内地通行证》。

　　（3）取得香港入境计划（优才、专业人士及企业家）的香港居民：提交大陆户口注销证明、香港永久性居民身份证或香港居民身份证、香港入境事务处签发的相关入境证件。

　　（4）台湾地区居民：提交《台湾居民来往大陆通行证》。

　　（5）取得国外长期居留权的海外华侨和归国留学人才：提交中国护照、中国身份证、国外长期（或永久）居留凭证。其中，归国留学人才还应当提交教育部留学服务中心开具的《国外学历学位认证书》。必要时，受理单位可以要求取得国外长期居留权的海外华侨和归国留学人才提供住在国中国使领馆出具的长期（或永久）居留权公证书、认证书或住在国驻华使领馆出具的公证书和住在国居留记录。

　　申请人提交的身份证明材料，必须与其在税务部门实名认证时使用的一致，如不一致，需增加提交税务部门实名认证的证照。如申请人使用多个不同身份证明登记纳税的，需先到市税务局办理并档手续，并确认数据准确无误。如委托他人办理，需出具委托书（详见附件2）。

　　2．申请人在中国大陆开户的银行卡或存折。申请人银行储蓄账户信息对应的身份证照需与税务部门实名认证的证照一致。如不一致，需附上情况说明（详见附件3）。

　　3．单位承诺书（详见附件4）。

　　4．个人承诺书（详见附件5）。

　　5．东莞市境外高端人才岗位任职情况公示（详见附件6）。

　　（二）资格证明材料

　　1．外籍高端人才，需提供以下材料之一：

　　（1）《外国人工作许可证》（A类）或加载外国人来华工作许可信息的电子社保卡截图等。

　　（2）《外国高端人才确认函》。

　　（3）《外籍高层次人才确认函》。

　　（4）《中华人民共和国外国人永久居留身份证》（外籍人才类）。

　　（5）其他经国家、广东省、东莞市人才工作主管部门认定的高层次人才相关证明材料。

　　2．港澳台高端人才，需提供以下材料之一：

　　（1）《港澳台高层次人才确认函》。

　　（2）其他经国家、广东省、东莞市人才工作主管部门认定的高层次人才相关证明材料。

　　3．取得香港入境计划（优才、专业人士及企业家）的香港居民、取得国外长期居留权的海外华侨和归国留学人才需提供：其他经国家、广东省、东莞市人才工作主管部门认定的高层次人才的资格证明材料。

　　（三）企业领域证明材料

　　1．申请人申报补贴纳税年度所在单位的营业执照或其他单位合法登记证明。

　　2．申请人申报补贴纳税年度所在单位的任职证明（详见附件7）。

　　（四）个税补贴核计材料

　　经个人授权，通过我市业务系统从自然人电子税务局获取纳税情况数据，其中有涉及“入选市级以上人才工程或人才项目获得的补贴性所得”的，需提供以下相应人才工程项目材料：

　　1．相应人才项目的政策文件。

　　2．入选确认及资金下达材料。

　　申报材料的要求：申请人需在申请补贴所属纳税年度以前或纳税年度内取得境外高端人才资格，且在申请补贴的纳税年度仍有效。所有材料需原件彩色扫描或拍照，以电子方式上传至申报系统。

　　申请人和扣缴义务单位应当如实提供申请材料，并对申请材料完整性、真实性和准确性负责。如发现申请人有违法违规、虚假申报等行为，经查实后，取消申请人享受优惠政策的资格，对已经取得的财政补贴资金予以追缴；涉嫌犯罪的，移送司法机关依法追究刑事责任。

　　七、申报审核程序

　　（一）网上申报

　　1．登录国家税务总局自然人电子税务局查询个税数据。申请人完成国家税务总局自然人电子税务局（网址：https://etax.chinatax.gov.cn，以下简称“自然人电子税务局”）实名认证注册后，登录自然人电子税务局，进入“特色应用”模块的 “粤港澳大湾区人才税e查”功能页面，授权后查询申请补贴所需的个税数据，确认无误后获取查询序列号（在补贴申报系统使用，以最后一次查询序列号为准）。

　　2．申请人或受委托人（个税扣缴义务人），登录“http://zwfw.dg.gov.cn/html/rcbt/apply_edit.html?itemCode=11441900007330117Q3442103041000”，填报相关申报信息，其中“纳税人识别号”选项需填写在自然人电子税务局查询数据时使用的纳税人识别号，输入“税e查”生成的“查询序列号”（以最后一次查询序列号为准），授权我市业务系统从电子税务局“税e查”中获取申请人查询并确认无误的个税数据。并按要求上传申报所要求的材料电子扫描附件。（入口可以从以下两个平台进入：①企莞家平台 ②广东政务服务网）。

　　（二）镇街（园区）审核

　　镇街（园区）科技部门对申报材料进行初审和复审。办理时限：10个工作日。

　　（三）市科技局审核

　　市科技局对申请人进行境外高端人才资格复核认定。办理时限：5个工作日。

　　（四）镇街（园区）政府出具意见。

　　市科技局将拟予境外高端人才个人所得税财政补贴名单发至各镇街（园区）科技部门，由各镇街（园区）科技部门上报至镇街（园区）政府确认名单。

　　（五）协助核查

　　市科技局拟予境外高端人才个人所得税财政补贴清单所涉人才及所在单位是否存在《东莞市粤港澳大湾区个人所得税优惠政策财政补贴实施办法（暂行）》第十条所列情形征求市财政局、市税务局、市市场监管局、市公安局、市发展改革局、市工业和信息化局、市信用办、市中级人民法院、市检察院等相关部门意见。必要时通过全国信用信息共享平台（广东东莞）或东莞市企业信用信息公示系统查询确认。

　　（六）市委人才工作领导小组审定

　　经审核无异议的财政补贴人才名单，由市财政局会同市科技局、市人力资源社会保障局、市税务局报市委人才工作领导小组同意。

　　（七）补贴审核拨付

　　市委人才工作领导小组同意后，由科技部门拨付境外高端人才财政补贴资金至申请人在中国境内银行开设的个人账户。市财政局会同相关部门对个人所得税财政补贴资金情况开展监督检查，申请人应当配合接受监督检查。对虚报、冒领、骗取财政补助资金的单位和个人，依据有关法律法规和《财政违法行为处罚处分条例》（国务院令第427号）等规定予以处理；涉嫌犯罪的，依法追究刑事责任。

　　八、咨询电话

　　东莞市境外高端人才个人所得税优惠政策财政补贴各镇街（园区）业务部门咨询电话（详见附件10）、政务服务便民热线12345。

　　附件：1．名词释义.pdf

　　　　　2．委托书（示范文本）.docx

　　　　　3．情况说明（示范文本）.doc

　　　　　4．申报单位承诺书（示范文本）.docx

　　　　　5．个人承诺书（示范文本）.docx

　　　　　6．东莞市境外高端人才岗位人任职情况公示（示范文本）.doc

　　　　　7． 任职证明（示范文本）.doc

　　　　　8．自然人电子税务局“粤港澳大湾区人才税e查”操作指引.docx

　　　　　9．东莞市境外高端人才认定及个人所得税财政补贴线上申请操作指引.doc

　　　　　10．各镇街（园区）部门咨询电话.xlsx

东莞市科学技术局          东莞市政务服务和数据管理局　　　　

2025年9月9日　　　　

(联系方式：12345)

Announcement on the Application for Financial Subsidies Under the Individual Income Tax Preferential Policy for Overseas High-End Talents in Dongguan

To Our Fellow Citizens,

In accordance with the requirements outlined in the Notice of the Ministry of Finance and the State Taxation Administration on Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area (Ministry of Finance and the State Taxation Administration [2019] No. 31), Notice on Further Implementing Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area (Department of Finance of Guangdong Province and Guangdong Provincial Tax Service, State Taxation Administration [2023] No. 21), Interim Measures for the Implementation of Financial Subsidies Under the Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area in Dongguan (Dongguan Finance Bureau [2023] No. 3), and Notice of the Department of Finance of Guangdong Province and Three Other Departments on Further Strengthening the Review and Management of Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area (Department of Finance of Guangdong Province and Guangdong Provincial Tax Service, State Taxation Administration [2025] No. 20), the application process for financial subsidies under the Guangdong-Hong Kong-Macao Greater Bay Area Preferential Individual Income Tax Policies in Dongguan will officially commence on September 15^th, 2025, with relevant details announced as follows:

I. Title of Matter

Financial Subsidies Under the Individual Income Tax Preferential Policy for Overseas High-End Talents in Dongguan

II. Acceptance Period

From September 15^th to October 24^th, 2025 (The submission system will close at 24:00 on October 24^th, and applications overdue will not be accepted).

III. Processing Methods

Online Processing: Applicants may access the Natural Person Electronic Taxation Bureau (https://etax.chinatax.gov.cn) to inquire about individual tax data and obtain a query serial number, then proceed to the Guangdong Government Services Web Portal (https://www.gdzwfw.gov.cn/portal/v3/guide/11441900007330117Q3442103041000) to submit the application (Detailed operations can be found in Attachments 8 and 9).

Offline Processing: Applicants may self-service via the online processing area at government service centers. Each town and subdistrict (park) government service center provides guidance for online processing.

IV. Eligible Applicants and Scope

1.Eligible Applicants:Overseas high-end talents working in Dongguan who meet the criteria stipulated in the Interim Measures for the Implementation of Financial Subsidies Under the Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area in Dongguan shall receive financial subsidies from the Dongguan Municipal Government for the portion of their paid individual income tax in Dongguan that exceeds 15% of their taxable income, and such subsidies shall be exempt from individual income tax. The maximum subsidy amount for any single taxpayer in a given tax year shall not exceed RMB 5 million.

2.Applicable Scope:The Application Guideline applies to individual income tax subsidies for the 2024 tax year filed by overseas high-end talents working in Dongguan.

3. Ineligible Circumstances:

(1) Applicants shall be ineligible if, within three years prior to applying for the financial subsidy, they have committed major tax violations or engaged in dishonest acts such as falsifying claims, misrepresenting eligibility, fraudulently obtaining, or misusing public funds; been listed as discredited persons subject to enforcement; received criminal penalties; been subject to major administrative penalties, including but not limited to restrictions on production or business operations, orders to suspend production or business, orders to close, restrictions on practice, demotion in qualification or level, revocation of licenses, or personal fines exceeding RMB 5,000; and been under judicial investigation for alleged crimes without a conclusive outcome.

(2) Applicants shall be ineligible if their employing entity, within three years prior to the application, has committed major tax violations or engaged in dishonest acts such as falsifying claims, misrepresenting eligibility, fraudulently obtaining, or misusing public funds; been listed as discredited persons subject to enforcement; been subject to major administrative penalties, including but not limited to restrictions on production or business operations, orders to suspend production or business, orders to close, restrictions on practice, demotion in qualification or level, revocation of licenses, or fines exceeding RMB 100,000; and the applicant bears direct or primary responsibility for such violations, or serves as the legal representative or responsible person of the entity.

V. Application Conditions

1. Basic Requirements

(1) The applicant shall be a permanent resident of Hong Kong or Macao; a Hong Kong resident admitted under the Hong Kong Admission Scheme (for quality talents, professionals, and entrepreneurs); a resident of Taiwan; a foreign national; a returned overseas student with long-term foreign residency; or an overseas Chinese citizen.

(2) The applicant shall have worked in Dongguan for a cumulative total of more than 90 days (excluding 90 days) in the tax year, through employment with a registered enterprise or institution in Dongguan, provision of independent personal services in Dongguan, or engagement in production or business activities in Dongguan.

(3) The applicant shall have lawfully paid individual income tax in Dongguan, with the amount of tax paid exceeding 15% of their taxable income.

(4) The applicant’s employing entity shall operate in fields such as technological innovation, key development industries, or philosophy and social sciences, and the applicant shall meet the criteria for high-end talents as defined in the Interim Measures for the Implementation of Financial Subsidies Under the Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area in Dongguan for the tax year in which the subsidy is claimed.

(5) The applicant shall comply with laws and regulations, adhere to research ethics, and uphold academic integrity.

2. Eligibility Criteria

Overseas high-end talents shall be foreign nationals or individuals from Hong Kong, Macao, or Taiwan. Specifically, foreign high-end talents refer to senior or mid-level management personnel and key technical backbones working in enterprises or public institutions in Dongguan, who hold a Foreigner’s Work Permit (Category A), Confirmation Letter for Foreign High-End Talents, Confirmation Letter for Foreign High-Level Talents in the 9 Cities of the Pearl River Delta Independent Innovation Demonstration Zone and Jieyang Sino-German Metal Eco-City, or have been recognized as high-level talents by national, Guangdong Provincial, or Dongguan Municipal talent authorities; Hong Kong, Macao, and Taiwan high-end talents refer to senior or mid-level management personnel and key technical backbones working in enterprises or public institutions in Dongguan, who hold a Confirmation Letter for Hong Kong, Macao, and Taiwan High-Level Talents in the 9 Cities of the Pearl River Delta Independent Innovation Demonstration Zone and Jieyang Sino-German Metal Eco-City, or have been recognized as high-level talents by national, Guangdong Provincial, or Dongguan Municipal talent authorities. The employing entities of overseas high-end talents shall operate in fields such as technological innovation, key development industries, or philosophy and social sciences (for detailed definitions, see Attachment 1):

(1) Entities in technological innovation:

Higher education institutions, scientific research institutions, medical institutions, and public health institutions.

(2) Entities in key development industries:

Manufacturing and technology enterprises falling under Guangdong Province’s Ten Strategic Pillar Industries and Ten Strategic Emerging Industries, as well as manufacturing and technology enterprises aligned with the Dongguan Medium- and Long-Term Development Plan for Modern Industrial Systems (2020–2035), including their productive service industries and sci-tech service industries.

(3) Entities in philosophy and social sciences:

Higher education institutions, philosophy and social sciences research institutions, Party schools and administrative colleges, and research institutions affiliated with Party or government departments.

Ⅵ. Required Application Materials

1. Basic Documents

(1) Proof of Applicant’sIdentity:

a. Foreign nationals: Passport.

b. Permanent residents of Hong Kong or Macao: Hong Kong/Macao Permanent Identity Card and Mainland Travel Permit for Hong Kong and Macao Residents.

c. Hong Kong residents admitted under the Hong Kong Admission Scheme (for quality talents, professionals, and entrepreneurs): Proof of cancellation of mainland household registration, Hong Kong Permanent Identity Card or Hong Kong Identity Card, and relevant entry documents issued by the Hong Kong Immigration Department.

d. Taiwan residents: Mainland Travel Permit for Taiwan Residents.

e.Overseas Chinese and returned overseas students with long-term (or permanent) foreign residency: Submit a Chinese passport, Chinese ID card, and proof of long-term (or permanent) residency abroad. Returned overseas students shall additionally provide the Authentication Report of Foreign Academic Qualifications issued by the Chinese Service Center for Scholarly Exchange of the Ministry of Education. If necessary, the accepting authority may require overseas Chinese and returned overseas students with long-term (or permanent) foreign residency to provide a notarized or certified document confirming their long-term (or permanent) residency rights, issued either by a Chinese embassy/consulate in their country of residence or by the embassy/consulate of their country of residence in China, along with residency records from the country of residence.

All submitted identity documents shall be consistent with those used for real-name verification with the tax authorities. In case of discrepancies, additional documents used for tax real-name verification shall be provided. If the applicant has registered for tax purposes using multiple different identity documents, they shall first complete the procedure for merging tax records at the municipal tax bureau and ensure data accuracy. If applying through a representative, a power of attorney is required (see Attachment 2 for details).

(2) Bank card or passbook issued in Mainland China. The identity document associated with the applicant’s bank savings account shall be consistent with the document used for real-name verification with the tax authorities. If inconsistencies exist, a written explanation shall be provided (see Attachment 3 for details).

(3) Employer’s Letter of Commitment (see Attachment 4 for details).

(4) Personal Letter of Commitment (see Attachment 5 for details).

(5) Public Disclosure of Position Details for Overseas High-End Talent in Dongguan (see Attachment 6 for details).

2. Eligibility Proof Materials

(1) Foreign high-end talents shall provide one of the following documents:

a. Foreigner’s Work Permit (Category A) or a screenshot of an electronic social security card displaying the foreigner’s work permit information.

b. Confirmation Letter for Foreign High-End Talents.

c. Confirmation Letter for Foreign High-Level Talents.

d. Permanent Residence ID Card for Foreigners of the People’s Republic of China (for foreign talents).

e. Other supporting materials certifying recognition as a high-level talent by national, Guangdong Provincial, or Dongguan Municipal talent authorities.

(2) Hong Kong, Macao, and Taiwan high-end talents shall provide one of the following documents:

a. Confirmation Letter for Hong Kong, Macao, and Taiwan High-Level Talents.

b. Other supporting materials certifying recognition as a high-level talent by national, Guangdong Provincial, or Dongguan Municipal talent authorities.

(3) Hong Kong residents admitted under the Hong Kong Admission Scheme (for quality talents, professionals, and entrepreneurs), and overseas Chinese and returned overseas studentswith long-term foreign residencyshall provide: Supporting materials certifying recognition as high-level talents by national, Guangdong Provincial, or Dongguan Municipal talent authorities.

3. Proof of Employer’s Business Scope

(1) Business license or other legal registration certificate of the applicant’s employing entity for the tax year in which the subsidy is claimed.

(2) Proof of employment at the entity for the tax year in which the subsidy is claimed (see Attachment 7 for details).

4. Tax Subsidy Calculation Materials

Upon personal authorization, tax data will be retrieved from the Natural Person Electronic Taxation Bureau via Dongguan’s business platform. If the data includes “subsidized income obtained from participation in municipal-level or higher talent programs or projects,” the following materials for the corresponding talent program/project shall be provided:

(1) Policy documents of the relevant talent program.

(2) Materials confirming selection and fund allocation.

General Requirements for Application Materials:Applicants shall have obtained the overseas high-end talent qualification before or during the tax year for which the subsidy is claimed, and such qualification shall remain valid during the application tax year. All documents shall be scanned or photographed in original color and uploaded electronically to the application system.

Applicants and withholding units shall provide materials truthfully and are responsible for the completeness, authenticity, and accuracy of the application. If the applicant is found to have engaged in illegal activities, violations of regulations, fraudulent declarations, or similar misconduct, eligibility will be revoked, and any subsidies obtained will be recovered. Cases suspected of criminal activity will be transferred to judicial authorities for investigation.

VII. Application and Review Procedures

1. Online Application

(1) Query Individual Tax Data via the State Taxation Administration’s Natural Person Electronic Taxation Bureau. Applicants shall complete real-name registration on the State Taxation Administration’s Natural Person Electronic Taxation Bureau (website: https://etax.chinatax.gov.cn, hereinafter referred to as the “NPETB”). After logging in, navigate to the “Featured Application” module and access the “Tax E-Check of Talent in Guangdong-Hong Kong-Macao Greater Bay Area” function. Authorize the system to query the individual tax data required for the subsidy application. Verify the data accuracy and obtain a Query Serial Number (to be used in the subsidy application system; the most recent serial number shall prevail).

(2) Applicants or authorized representatives (individual tax withholding agents) shall log in to the designated portal:

http://zwfw.dg.gov.cn/html/rcbt/apply_edit.html?itemCode=11441900007330117Q3442103041000 and fill in the required application information. Under “Taxpayer Identification Number,” enter the number used for the data query on the NPETB. Input the Query Serial Number generated from the “Tax E-Check” function (the most recent serial number shall prevail). Authorize Dongguan’s business system to retrieve the verified individual tax data from the “Tax E-Check” system. Upload electronic scans of all required application materials as specified. (Access Points: Applications may be submitted through either: ① “Qiguanjia” Platform: https://www.dgszpt.com/sso/login?tenantId=6549f9e6fd475928552eb15d&appId=operation&redirect=TzN5WnNqTVVqQTd6QXIzMGhkSzJLM0RlTlFTWjUremt1ZTRhcTFYb0pZYndpS2RYdWVrQjdGR28vME9JIGlKRzlic1E5UTZtTkY4TD0%3D ② Guangdong Government Services Web Portal: https://www.gdzwfw.gov.cn/)

2. Towns and Subdistricts (Parks) Review

The science and technology department of the respective towns and subdistricts (parks) will conduct preliminary and secondary reviews of the application materials. Processing Time: 10 working days.

3. Municipal Science and Technology Bureau Review

The Dongguan Municipal Science and Technology Bureau will conduct a reassessment and confirmation of the applicant’s eligibility as an overseas high-end talent. Processing Time: 5 working days.

4. Towns and Subdistricts (Parks)Government Issues Official Opinion

The Municipal Science and Technology Bureau will distribute the preliminary list of overseas high-end talents slated for individual income tax financial subsidies to the science and technology departments of each town and subdistrict (park). These departments will then submit the list to their respective town and subdistrict (park) governments for confirmation.

5. Collaborative Verification

The Municipal Science and Technology Bureau shall solicit opinions from relevant departments, including the Municipal Finance Bureau, Taxation Bureau, Market Supervision Administration, Public Security Bureau, Development and Reform Bureau, Industry and Information Technology Bureau, Credit Office, Intermediate People’s Court, and People’s Procuratorate, regarding whether the talents and their employing entities involved in the preliminary subsidy list fall under any circumstances specified in Article 10 of the Interim Measures for the Implementation of Financial Subsidies Under the Individual Income Tax Preferential Policies for the Guangdong-Hong Kong-Macao Greater Bay Area in Dongguan. If necessary, verification shall be conducted through the National Credit Information Sharing Platform (Dongguan, Guangdong) or the Dongguan Enterprise Credit Information Publicity System.

6. Approval by the Municipal Party Committee Talent Work Leading Group

The list of talents approved for financial subsidies, upon completing the review process without objections, shall be submitted by the Municipal Finance Bureau jointly with the Municipal Science and Technology Bureau, Human Resources and Social Security Bureau, and Taxation Bureau to the Municipal Party Committee Talent Work Leading Group for final approval.

7. Subsidy Approval and Disbursement

Upon approval by the Municipal Party Committee Talent Work Leading Group, the science and technology department shall disburse the financial subsidies to the applicant’s personal bank account opened in Mainland China. The Municipal Finance Bureau, in conjunction with relevant departments, shall conduct supervision and inspections on the use of the subsidy funds. Applicants are required to cooperate with such inspections. Units or individuals engaged in fraudulent declarations, misrepresentation, or illicit obtaining of subsidy funds shall be penalized in accordance with relevant laws and regulations, including the Regulations on the Punishment of Fiscal Violations (State Council Decree No. 427). Cases suspected of criminal activity shall be transferred to judicial authorities for investigation.

VIII. Application Period

Consulting telephone numbers for service departments of various towns and subdistricts (parks) regarding Dongguan’s Financial Subsidy Policy on Preferential Individual Income Tax for Overseas High-End Talents (Please see details in Attachment 10), and Government Service Hotline: 12345.

Attachments:

1. Definition of Terms

2. Power of Attorney (Template)

3. Written Explanation (Template)

4. Employer’s Letter of Commitment (Template)

5. Personal Letter of Commitment (Template)

6. Public Disclosure of Position Details for Overseas High-End Talent in Dongguan (Template)

7. Proof of Employment (Template)

8. Operational Guide for “Tax E-Check of Talent in Guangdong-Hong Kong-Macao Greater Bay Area” on the Natural Person Electronic Taxation Bureau

9. Online Application Guide for Recognition of Overseas High-End Talents and Individual Income Tax Financial Subsidies in Dongguan

10. Contact Information for Town and Subdistrict (Park) Departments

Dongguan Science and Technology Bureau

Dongguan Government Service and Data Administration Bureau

September 5, 2025

(Contact: 12345)