毕马威中国税务快讯

Group 1: Application Requirements Changes - Individuals with mainland resident status are no longer eligible to apply for tax subsidies[3] - The application window for the 2025 tax year is from January 1, 2026, to March 31, 2026, which is significantly earlier than previous years[6] - Applicants who obtained Hong Kong identity through talent programs but retain mainland residency are now restricted from applying for the 2025 tax year[3] Group 2: Additional Application Insights - The 2024 tax year allows for supplementary applications, but they must adhere to the new requirements[6] - Other cities in the Greater Bay Area are also updating their subsidy application requirements, potentially aligning with Shenzhen's new policies[6] - Since the introduction of the tax subsidy policy in 2019, application requirements have tightened, and verification methods have diversified[6]