The Impact Of Individual Income Tax Difference On Talent Flow In Guangdong-Hong Kong-Macao Greater Bay Area

In recent years,the construction of the Guangdong-Hong Kong-Macao Greater Bay Area is in full swing,but the development of different cities in the Bay Area is not balanced.At the same time,there are big differences in individual income tax system among Guangdong,Hong Kong and Macao,which not only impedes the flow of talent within the Bay Area,but also makes the Bay area less attractive to outsiders.Under the background of "mass entrepreneurship and innovation",talents are becoming more and more important as the "first resource".The development of the Guangdong-Hong Kong-Macao Greater Bay Area depends on the full flow of talents.To a certain extent,tax coordination can eliminate tax barriers to the free flow of talents between regions,reduce the cost of talent flow,and then promote the full flow of talents within the Bay Area.First,the thesis reads and sorts out relevant literature on individual income tax and talent flow.Then the thesis defines relevant concepts and explains relevant theoretical basis,and analyzes the mechanism of individual income tax on talent flow.The thesis explains the situation of talent stock and talent flow in Guangdong,Hong Kong and Macao,and compares and analyzes the differences of individual income tax systems among Guangdong,Hong Kong and Macao.The thesis studies the impact of individual income tax differences between Guangdong,Hong Kong and Macao on talents in the Bay Area through comparative analysis.Then,in the method of experience summary,the thesis analyzes the coordination measures of individual income tax in the areas which has the similar tax situation to the Guangdong-Hong Kong-Macao Greater Bay Area and summarizes relevant experience.Finally,the thesis proposes measures to strengthen cooperation in tax collection and administration among Guangdong,Hong Kong and Macao,and simplify tax declaration procedures,so as to promote the free flow of talents in the Bay Area,realize the coordinated development of Guangdong,Hong Kong and Macao,and promote the construction of the Bay Area to a higher level.