深圳調整2019年度社保繳費基數和待遇償付基數
根據深圳市統計局發佈的資料，深圳市2018年度在崗職工月平均工資為9,309元。據此，自2019年7月1日起至2020年6月30日止，深圳市各項社保繳費基數和待遇計發中涉及市上年度在崗職工月平均工資的，均按9,309元/月的標準計算。2018年廣東省全口徑城鎮單位就業人員平均工資為6,338元/月。
深圳近期調整了社會保險繳費基數的上下限，以下繳費基數標準已於2019年7月1日生效。
2019年7月1日起，深圳市企業職工基本養老保險及工傷保險的繳費基數上限調整為上年度廣東省全口徑城鎮單位就業人員平均工資的300%，即人民幣19,014元。
2019年7月1日起，深圳市企業職工醫療保險繳費基數下限調整為人民幣5,585元；上限調整為人民幣27,927元。
北京調整社會保險及住房公積金繳費基數
北京於近期調整了社會保險和公積金繳費基數的上下限，以下的繳費基數標準已於2019年7月1日起生效。
1. 2019年7月1日起，北京市企業職工基本養老保險和失業保險繳費基數下限調整為上年度全市全口徑城鎮單位就業人員平均工資的46%，即人民幣3,613元；上限調整為上年度全市全口徑城鎮單位就業人員平均工資的300%，即人民幣23,565元。
2. 2019年7月1日起，北京市企業職工失業保險繳費基數下限調整為上年度全市全口徑城鎮單位就業人員平均工資的60%，即人民幣4,713元；上限調整為上年度全市全口徑城鎮單位就業人員平均工資的300%，即人民幣23,565元。
3. 2019年7月1日起，北京市企業職工醫療保險和生育保險繳費基數下限調整為人民幣5,557元；上限調整為人民幣27,786元。
Adjustment of Contribution Base for Social Insurance and Housing Provident Fund in Beijing
Beijing adjusted the minimum and maximum contribution base for social insurance and housing provident fund recently. The following base standards have been effective from 1 July 2019.
1. The minimum contribution base for pension insurance and unemployment insurance shall not be lower than 46% of the last year’s average salary of the on-post employees working for urban companies in Beijing, which will be adjusted to RMB3,613 from July 2019(i.e.RMB7,855×46%). The maximum contribution base shall not exceed 300% of the last year’s average salary of the on-post employees working for urban companies in Beijing, which will be adjusted to RMB23,565 from July 2019(i.e.RMB7,855×3).
2. The minimum contribution base for employment injury insurance shall not be lower than 60% of the last year’s average salary of the on-post employees working for urban companies in Beijing, which will be adjusted to RMB4,713 from July 2019(i.e.RMB7,855×60%). The maximum contribution base shall not exceed 300% of the last year’s average salary of the on-post employees working for urban companies in Beijing, which will be adjusted to RMB23,565 from July 2019(i.e.RMB7,855×3).
3. The minimum contribution base for medical insurance and maternity insurance shall be RMB5,557. The maximum contribution base shall be RMB27,786 from July 2019.
廣州市調整2019年度住房公積金繳存基數和繳存比例
广州市住房公積金管理中心於2019年6月18日發佈《關於2019-2020年度住房公積金繳存調整有關問題的通知》，有關住房公積金的調整內容如下：
1. 自2019年7月1日起，各住房公積金繳存單位元（以下簡稱單位）應當調整並執行調整後的住房公積金繳存基數（以下簡稱繳存基數），繳存基數為2018年度職工個人月均工資總額。
2. 繳存基數不得低於市勞動部門公佈的现行職工月最低工資標準，不得超過市統計部門公佈的上一年度全市在崗職工月平均工資的3倍。
3. 根據2018年度广州市職工月最低工資標準人民幣2,100元，2018年度广州市在崗職工月平均工資人民幣9,320元，在2019年7月至2020年6月期間，广州市公積金繳存基數下限為人民幣2,100元, 上限為人民幣27,960元。
Adjustment of Contribution Base and Rates for Housing Provident Fund for 2019 in Guangzhou
According to the Notice on the Adjustment of Contribution Base and Rates for Housing Provident Fund issued by Guangzhou Housing Provident Fund Administration Centre on June 18, 2019, the following adjustments shall be implemented.
1. Starting from July 1, 2019, the employer shall adjust the contribution base for the Housing Provident Fund. The new contribution base is the average salary of the employee in 2018.
2. The basis for the calculation of contribution, however, should not be less than current lowest standard salary as announced by the labor department and should not be more than 3 times of previous year’s average monthly salary as announced by the statistic department.
3. During the period from July 1, 2019, to June 30, 2020, the contribution base shall be between RMB2,100 and RMB27,960.
中國個人取得受贈收入與商業養老金的納稅義務
2019年6月13日，財政部、稅務總局聯合印發《關於個人取得有關收入適用個人所得稅應稅所得項目的公告》（財政部 稅務總局公告2019年第74號，以下簡稱《公告》），修改了個人取得的有關收入適用個人所得稅應稅所得專案的事項並廢除了部分文件和文件條款。
一、 2018年個人所得稅法修改後，取消了“其他所得”專案，該公告對原稅法下按“其他所得”羡慕徵稅的項目調整為按照“偶然所得”專案徵稅。偶然所得適用稅率為20%，與原“其他所得”稅率相同。 調整為按“偶然所得”項目徵稅的具體收入包括：
1. 個人為單位或他人提供擔保獲得報酬。
2. 受贈人因無償受贈房屋取得的受贈收入，但符合《財政部 國家稅務總局關於個人無償受贈房屋有關個人所得稅問題的通知》（財稅〔2009〕78號）第一條規定的情形，對當事雙方不徵收個人所得稅，包括：
Individual’s Taxability on Income Sourced from Donation and Commercial Pension
The Announcement of the Applicable Taxable Items of Income for Individual Income Tax (Caishui [2019] No.74) jointly issued by the Ministry of Finance, State Administration of Taxation (hereinafter referred to as the "announcement") on June 13, 2019, modified some applicable taxable items of incomes for individual income tax and abolished some documents or some terms of documents.
1. After the individual income tax law revised in 2018, the item of "other income" has been removed. The announcement clarifies that some income for the item of "other income" has been changed to the item of "contingent income". Contingent income is taxed at 20% which is the same rate as other income. The items of income adjusted to be taxed as contingent income includes:
(1) The individual obtains income by providing guarantee for the unit or other individuals.
(2) If the owner of the house property gives the house property to others without consideration, the recipient shall calculate and pay individual income tax according to the item of "contingent income". According to article 1 of the Notice of the State Administration of Taxation and the Ministry of Finance on Individual Income Tax Issues Related to Houses Donated to Individuals Without Consideration (Caishui [2009] no. 78), no individual income tax shall be levied on both parties if the following conditions are met:
Expatriates’ Individual Income Tax Liability in the Greater Bay Area of China is Limited to 15%
The Notice on the Implementation of Preferential Policies for Individual Income Tax in Guangdong-Hong Kong- Macao Greater Bay Area (Yuecaishui [2019] No. 2) issued by Guangdong Provincial Bureau of Finance, State Administration of Taxation and Guangdong Provincial Taxation Bureau on July 24, 2019. This Notice clarifies the purpose, applicable scope, content and application method of preferential policies and gives further explanation of the Notice (Caishui [2019] No.31) issued this year.
1. Background of Preferential Policies
For supporting the construction of the greater bay area, attracting overseas (including Hong Kong, Macao and Taiwan) talents and talents in short supply to work in the greater bay area, Ministry of Finance, State Administration of Taxation and Guangdong Provincial Taxation Bureau formulated individual income tax preferential policies, and give the subsidies to overseas high-end talents (including Hong Kong, Macao and Taiwan) and talents in short supply according to the difference between the mainland and the Hong Kong individual income tax, and subsidies shall be exempted from individual income tax. The introduction of this policy has significantly reduced the actual tax burden of overseas talents working in the greater bay area and will play a positive role in guiding and promoting the talent aggregation in the greater bay area.
2. Applicable Scope of Preferential Polities
中國粵港澳大灣區境外人才之個人所得稅按15%稅負差額給予補貼
2019年6月24日，中國廣東省財政廳、國家稅務總局廣東省稅務局聯合發布了粵財稅【2019】2號《關於貫徹落實粵港澳大灣區個人所得稅優惠政策的通知》。該通知主要就該優惠政策的目的、適用物件、優惠內容及申請優惠的方法，在今年較早前發佈的財稅【2019】31號文的基礎上作出了進一步詳細的說明和規定。
一、 政策優惠的背景
為支持粵港澳大灣區建設，吸引境外（含港澳臺）高端人才和緊缺人才到大灣區工作，財政部、稅務總局制定出臺了粵港澳大灣區個人所得稅優惠政策，對在大灣區工作的境外（含港澳臺）高端人才和緊缺人才，按內地與香港個人所得稅稅負差額給予補貼，並對補貼免征個人所得稅。這一政策的出臺，使得大灣區工作的境外人才實際稅負明顯降低，對大灣區廣聚英才將起到積極的引導和推動作用。
二、 適用對象
Adjustment of Contribution Base and Rates for Housing Provident Fund for 2019 in Shenzhen
According to the Notice on the Adjustment of Contribution Base and Rates for Housing Provident Fund issued by Shenzhen Housing Provident Fund Administration Centre on June 11, 2019, the following adjustments shall be implemented.
1.Starting from July 1, 2019, the employer shall adjust the contribution base for the Housing Provident Fund. The new contribution base is the average salary of the employee in 2018.
2.The basis for the calculation of contribution, however, should not be less than previous year’s lowest standard salary as announced by the labour department and should not be more than 3 times of previous year’s average monthly salary as announced by the statistic department.
3.During the period from July 1, 2019 to June 30, 2020, the contribution base shall be between RMB2,200 and RMB27,927.
