根据《财政部 税务总局关于广州南沙个人所得税优惠政策的通知》（财税〔2022〕29号）规定，对在广州南沙工作的港澳居民，其个人所得税税负超过港澳税负的部分予以免征。测算减免税额是享受上述优惠政策的前置步骤，为助力港澳居民快捷便享优惠政策，税务机关推出线上辅助测算服务。符合条件的港澳居民可实名登录广东省电子税务局，点击“我要办税-事项办理-港澳居民优惠减免测算”并选择需测算的减免类型后，根据系统内置的提示和指引完成数据采集和资料上传等步骤。确认测算得出的减免税额后（测算结果仅供参考），可在个人所得税年度汇算时向税务机关申请办理享受优惠政策。

In accordance with the Notice of the Ministry of Finance and the State Taxation Administration on Preferential Individual Income Tax Policies for Hong Kong and Macao Residents Working in Nansha, Guangzhou (Cai Shui [2022] No. 29), Hong Kong and Macao residents working in Nansha, Guangzhou are entitled to exemption from the portion of individual income tax that exceeds their tax burden in Hong Kong or Macao. Calculating the amount of tax breaks is the initial step for accessing these advantageous policies. In order to streamline and expedite this process, tax authorities have introduced an online tax reduction calculator. Eligible Hong Kong and Macao residents can log in with their real names to the Guangdong e-Tax Bureau, click on “Pay Taxes”, choose “Services”, and then proceed to “Tax Reduction Calculator for Hong Kong and Macao Residents”. From there, they can select the specific type of tax relief they wish to calculate and follow the system’s built-in prompts and guidance to complete data collection and document uploads. Once the calculated tax reduction amount is confirmed (please note that calculation results are for reference only), individuals may apply to the tax authorities for the benefits during their annual individual income tax settlement.

具体操作指引详见附件《港澳居民优惠减免测算操作指引》。

For detailed instructions, please refer to the attached document, Operational Guide on Tax Reduction Calculator for Hong Kong and Macao Residents.

如需进行测算，请登录广东省电子税务局网址：

To use the Tax Reduction Calculator, please visit the Guangdong e-Tax Bureau at:

https://etax.guangdong.chinatax.gov.cn/