At the 50th anniversary of the establishment of Hong Kong Taxation Institute and the seminar of chartered tax agents in Hong Kong, Deputy Secretary of the Party Committee of Guangdong Provincial Taxation Bureau, Director and Director of State Taxation Administration of The People's Republic of China Guangzhou Taxation Bureau were invited to give a keynote speech on "Greater Bay Area overcoming difficulties, seeking development and building a modern tax system from the perspective of comprehensive cooperation between Guangdong, Hong Kong and Macao". Focusing on tax modernization and serving China's modernization, the Director introduced the concept and path of "building a modern tax system in Guangdong-Hong Kong-Macao Greater Bay Area" to tax professionals at home and abroad attending online and offline meetings, and put forward four measures to unite the tax forces of Hong Kong and Macao to seek the integrated development of Guangdong-Hong Kong-Macao Greater Bay Area.

In his speech, the Director introduced Guangzhou's full development advantages in industrial ecology, innovation momentum and business environment, as well as the new opportunities for all-round cooperation between Guangdong, Hong Kong and Macao brought by the State Council's "Overall Plan for Deepening the All-round Cooperation between Guangdong, Hong Kong and Macao to the World in Nansha" this year, and reviewed the development achievements of Guangzhou Taxation in serving the overall economic and social development of Guangzhou, deepening the reform of tax collection and management, and promoting the implementation of the "Twelfth Development Strategy and Action Plan". The Director stressed that under the complicated background of global economic and tax development, Guangdong-Hong Kong-Macao Greater Bay Area cities need to strengthen cooperation to achieve a win-win situation, and the tax authorities of core cities such as Guangzhou, Shenzhen, Hong Kong and Macao should shoulder the tax mission and responsibility.

With the theme of "tax modernization serves China's modernization", the Director explained that tax administration is an important way to promote the integrated development of Guangdong and Hong Kong, a key area to build a comprehensive cooperation platform between Guangdong, Hong Kong and Macao, and an important part of China's participation in global tax governance reform. Taking "Guangzhou-Hong Kong tax cooperation" as a practical sample, the leading direction is to promote the institutional opening of Guangdong, Hong Kong and Macao and the trend of international multi-party tax cooperation. The exploration idea and practical scheme of building a modern tax system in Guangdong-Hong Kong-Macao Greater Bay Area with "cross-regional, cross-departmental, multi-agent, intelligence-driven and international integrated development" will gradually promote the realization of a comprehensive modern tax system in Greater Bay Area and contribute replicable and popularized experience to China's tax modernization.

Focusing on the specific practice of creating a "cooperation sample" of Guangdong and Hong Kong taxation, the Director put forward the initiative of * * * building "four mechanisms":

The first is a long-term mechanism for tax assistance to enterprises and the government. From the perspective of taxation, we jointly put forward suggestions that break through the existing rules but are conducive to industrial coordination and talent exchange between Guangzhou and Hong Kong, promote the interconnection and integration of the two places in the advantageous fields of finance and insurance, scientific and technological innovation, and provide personalized tax service solutions for enterprises investing in Guangzhou and Hong Kong.

The second is the research mechanism of institutional innovation. Normalization research solves the problem of tax supervision docking between the two places, such as: Hong Kong residents enjoy Nansha tax preferential policies and other key issues involving taxpayers' rights and interests; Guided by promoting the development of digital economy in the two places, we will carry out forward-looking research on new global tax rules such as the "two pillars of economic digitalization" plan; Explore tax policies and collection and management services that can be linked and cooperated between the two places.

The third is the cross-domain tax digital collection and management service cooperation mechanism. Comply with the development trend of "digital transformation" of modern tax collection and management, promote the cooperation between the two places in digital tax collection and management and services, and explore the introduction of "Guangzhou tax code" on the basis of "Guangzhou tax code" to realize mutual recognition of tax credit evaluation information and evaluation results between the two places, and promote the harmonious tax ecological construction of both sides.

The fourth is the personnel tax exchange mechanism between Guangzhou and Hong Kong. Explore the establishment of a cross-border practice service center for tax-related professionals in Hong Kong and Macao, and realize one-stop acceptance, full service and rapid response for cross-border practice of tax-related professionals in Hong Kong and Macao; Relying on the online and offline communication platforms such as the first tax history education base in Guangdong, which was completed in Nansha, the people of the two places were organized to carry out a variety of "tax cultural exchange" activities, and people from all walks of life in Hong Kong were invited to join the team of "tax consultants" and "tax service experiencers" in Guangzhou to promote "tax integration" with "empathy".

It is understood that at the seminar of chartered tax agents in Hong Kong, the heads of tax bureaus in Greater Bay Area's core cities such as Hong Kong and Shenzhen, and well-known experts and scholars from many tax-related professional institutions at home and abroad such as the British Chartered Tax Agents Association and internationally renowned accounting firms also gave keynote speeches. Participants discussed and exchanged views on the frontier trend of global tax reform and the development of Hong Kong's tax system.