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　　Finance and Taxation [2018] No. 164

Provinces、Autonomous Region、Municipality、Department of Finance (Bureau) of the City with separate state planning，Provinces of the State Administration of Taxation、Autonomous Region、Municipality、Taxation Bureau of Cities with separate state plans，Financial Bureau of Xinjiang Production and Construction Corps:

In order to implement the revised "Individual Income Tax Law of the People's Republic of China"，Relevant matters related to the transition of preferential personal income tax policies are hereby notified as follows:

一、About the one-time bonus throughout the year、Policy on deferred encashment of annual performance salary and tenure rewards for heads of central enterprises

(1) Resident individuals receive a one-time annual bonus，Comply with the provisions of the "Notice of the State Administration of Taxation on Adjusting the Methods for Calculation and Collection of Personal Income Tax on Individuals Obtaining One-time Annual Bonuses" (Guo Shui Fa [2005] No. 9)，Before December 31, 2021，Not included in the current year’s comprehensive income，The amount obtained by dividing the annual one-time bonus income by 12 months，According to the monthly converted comprehensive income tax rate table attached to this notice (hereinafter referred to as the monthly tax rate table)，Determine the applicable tax rate and quick calculation deduction，Calculate tax separately。The calculation formula is:

Tax payable = annual one-time bonus income × applicable tax rate – quick calculation deduction

Resident individuals receive a one-time annual bonus，You can also choose to incorporate it into the current year’s comprehensive income to calculate taxation。

Starting from January 1, 2022，Resident individuals receive a one-time annual bonus，Should be incorporated into the current year’s comprehensive income to calculate and pay personal income tax。

(2) Heads of central enterprises receive deferred annual performance salary income and tenure rewards，Comply with the provisions of the "Notice of the State Administration of Taxation on the Collection of Personal Income Tax on the Deferred Cashing of Annual Performance Salaries and Term Rewards for Heads of Central Enterprises" (Guo Shui Fa [2007] No. 118)，Before December 31, 2021，Refer to Article 1, Item (1) of this Notice;The policy after January 1, 2022 will be clarified separately。

2. Policies on equity incentives for listed companies

(1) Resident individuals obtain stock options、Stock Appreciation Rights、Restricted Stock、Equity incentives such as equity awards (hereinafter referred to as equity incentives)，Comply with the Ministry of Finance  Notice of the State Administration of Taxation on the Imposition of Personal Income Tax on Individual Stock Option Income" (Finance and Taxation [2005] No. 35)、"Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Collection of Personal Income Tax on Income from Stock Appreciation Rights and Restricted Stock Income" (Finance and Taxation [2009] No. 5)、《Ministry of Finance  Notice of the State Administration of Taxation on extending the relevant tax pilot policies of the National dafabet online betting websiteIndependent Innovation Demonstration Zone to the nationwide implementation" (Finance and Taxation [2015] No. 116) Article 4、Notice of the Ministry of Finance and the State Administration of Taxation on Improving Income Tax Policies on Equity Incentives and Technology Shareholdings (Caishui [2016] No. 101) Article 4 (1) of the relevant conditions，Before December 31, 2021，Not included in the current year’s comprehensive income，Comprehensive income tax rate table applicable to the full amount separately，Calculate tax。The calculation formula is:

Tax payable = Equity incentive income × Applicable tax rate – Quick calculation deduction

(2) Resident individuals obtain equity incentives more than twice (inclusive) within a tax year，Tax payment shall be calculated based on the provisions of Article 2 (1) of this notice。

(3) The equity incentive policy after January 1, 2022 will be clarified separately。

Three、About insurance salesman、Policy on Commission Income of Securities Brokers

Insurance Salesperson、Commission income earned by securities brokers，Income from remuneration for labor services，The income is the balance after deducting 20% ​​of the VAT-exclusive income，Income minus exhibition costs and additional taxes，Incorporated into comprehensive income for the year，Calculating personal income tax。Insurance Salesman、The business cost of securities brokers is calculated based on 25% of the income。

Withholding agent to insurance salesperson、When securities brokers pay commission income，Withholding tax should be calculated in accordance with the cumulative withholding method stipulated in the "Administrative Measures for Personal Income Tax Withholding Declaration (Trial)" (State Administration of Taxation Announcement No. 61, 2018)。

Four、About individuals receiving enterprise annuity、Occupational pension policy

The individual reaches the retirement age stipulated by the state，Enterprise annuity received、Occupational annuity，Comply with the Ministry of Finance, Ministry of Human Resources and Social Security and State Administration of Taxation on Enterprise Annuity  Notice on Issues Related to Personal Income Tax on Occupational Annuities" (Finance and Taxation [2013] No. 103)，Not included in comprehensive income，Calculate the tax payable separately in full。Those received on a monthly basis，Apply monthly tax rate table to calculate tax;Received quarterly，Amortized equally for each month，Calculate tax according to the monthly tax rate table applicable to the monthly amount received;Received on an annual basis，Apply the comprehensive income tax rate table to calculate tax payment。

The one-time annuity personal account funds received by individuals for settling abroad，or upon death，The balance of the annuity personal account that the designated beneficiary or legal heir receives in one lump sum，Apply the comprehensive income tax rate table to calculate tax payment。For individuals who receive annuity funds or balances in their personal accounts in one lump sum except for the special reasons mentioned above，Apply monthly tax rate table to calculate tax。

　五、About the termination of labor relations、Early retirement、Policy for one-time compensation income for internal retirement

(1) The individual terminates the labor relationship with the employer and obtains one-time compensation income (including economic compensation paid by the employer、Living allowance and other allowances)，The portion within 3 times the average salary of local employees in the previous year，Exemption from personal income tax;dafabet casino mobile appThe portion exceeding 3 times the amount，Not included in the current year’s comprehensive income，Single application of comprehensive income tax rate table，Calculate tax。

(2) One-time subsidy income obtained by individuals through early retirement procedures，Should be apportioned evenly based on the actual number of years between early retirement procedures and the legal retirement age，Determine the applicable tax rate and quick calculation deduction，Single application of comprehensive income tax rate table，Calculate tax。Calculation formula:

Tax payable = [(one-time subsidy income ÷ the actual number of years from early retirement procedures to the statutory retirement age) - expense deduction standard] × applicable tax rate - quick calculation deduction × early retirement procedures to the statutory retirement age

(3) One-time subsidy income obtained by individuals through internal retirement procedures，Calculate tax payment in accordance with the provisions of the "Notice of the State Administration of Taxation on Policy Issues Concerning Personal Income Tax" (Guo Shui Fa [1999] No. 58)。

6. Policy on units dafabet online betting websiteSelling Houses to Employees at low prices

The unit sells housing to employees at a price lower than the purchase or construction cost，The price difference that employees pay less as a result，Comply with the Ministry of Finance  Notice of the State Administration of Taxation on Personal Income Tax Issues Concerning Units dafabet online betting websiteSelling Houses to Employees at Low Prices" (Finance and Taxation [2007] No. 13) stipulated in Article 2，Not included in the current year’s comprehensive income，The amount obtained by dividing the spread income by 12 months，Determine the applicable tax rate and quick calculation deduction according to the monthly tax rate table，Calculate tax separately。The calculation formula is:

Tax payable = the difference between the actual purchase price paid by the employee and the purchase or construction cost of the house × applicable tax rate - quick calculation deduction

7. Policies on subsidies for foreign individuals

(1) From January 1, 2019 to December 31, 2021，Foreign individuals who meet the personal conditions of residents，You can choose to enjoy special additional deductions for personal income tax，You can also choose to follow the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Regarding Personal Income Tax" (Finance and Taxation [1994] No. 20)、"Notice of the State Administration of Taxation on the Implementation of Individual Income Tax and Exemption of Subsidies Obtained by Foreign Individuals" (Guo Shui Fa [1997] No. 54) and "Ministry of Finance  Notice of the State Administration of Taxation on the Exemption of Personal Income Tax for Foreign Individuals Obtaining Housing and Other Subsidies in Hong Kong and Macao” (Caishui [2004] No. 29) Regulations，Enjoy housing subsidy、Language training fee、Children’s education allowance and other subsidies tax-free preferential policy，But they cannot be enjoyed at the same time。Foreign individuals once selected，Cannot be changed within a tax year。

(2) From January 1, 2022，Foreign individuals no longer enjoy housing subsidies、Language training fee、Children’s education subsidy tax exemption policy，Should enjoy special additional deductions as required。

Eight、Except for the above connection matters，Other preferential personal income tax policies will continue to be implemented in accordance with the provisions of the original document。

　九、This notice will be implemented from January 1, 2019。The following documents or document terms are repealed at the same time:

(1) "Notice of the Ministry of Finance and the State Administration of Taxation on the issue of personal income tax exemption on one-time compensation income obtained from the termination of the labor relationship between individuals and employers" (Finance and Taxation [2001] No. 157) Article 1;

(2) "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Individual Stock Option Income" (Caishui [2005] No. 35) Article 4 (1);

(3) "Notice of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Issues Concerning Units dafabet online betting websiteSelling Houses to Employees at Low Prices" (Finance and Taxation [2007] No. 13) Article 3;

(4) "Ministry of Finance, Ministry of Human Resources and Social Security"  Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax on Enterprise Annuities and Occupational Annuities" (Finance and Taxation [2013] No. 103) Article 3 Items 1 and 3;

(5) "Notice of the State Administration of Taxation on Issues Concerning the Collection of Personal Income Tax on Individuals Subscribing to Stocks and Other Securities and Obtaining Discounts or Subsidies from Employers" (Guo Shui Fa [1998] No. 9);

(6) "Notice of the State Administration of Taxation on the Calculation of Personal Income Tax on Income Obtained by Insurance Company Salespersons (Non-Employees)" (Guo Shui Fa [1998] No. 13);

(7) "Notice of the State Administration of Taxation on the collection of personal income tax on economic compensation received by individuals due to the termination of labor contracts" (Guo Shui Fa [1999] No. 178);

(8) "Notice of the State Administration of Taxation on the issue of personal income tax exemption on one-time compensation income obtained by employees of state-owned enterprises due to the termination of labor contracts" (Guo Shui Fa [2000] No. 77);

(9) "Notice of the State Administration of Taxation on Adjusting the Methods for Calculation and Collection of Personal Income Tax on Individuals Obtaining One-time Annual Bonuses" (Guo Shui Fa [2005] No. 9) Article 2;

(10) "Notice of the State Administration of Taxation on the Exemption of Personal Income Tax on Commission Income Obtained by Insurance Salespersons" (Guo Shui Han [2006] No. 454);

(11) "Supplementary Notice of the State Administration of Taxation on Issues Concerning the Payment of Personal Income Tax on Individual Stock Option Income" (Guo Shui Han [2006] No. 902) Article 7、Article 8;

(12) "Notice of the State Administration of Taxation on the Collection of Personal Income Tax on the Deferred Cashing of Annual Performance Salaries and Term Rewards for Heads of Central Enterprises" (Guo Shui Fa [2007] No. 118) Article 1;

(13) "Announcement of the State Administration of Taxation on Personal Income Tax Issues on Subsidy Income Obtained by Individuals on Early Retirement" (State Administration of Taxation Announcement No. 6, 2011) Article 2;

(14) "Announcement of the State Administration of Taxation on the Collection of Personal Income Tax on Commission Income from Securities Brokers" (State Administration of Taxation Announcement No. 45, 2012)。

Attachment: Comprehensive income tax rate table after monthly conversion

Ministry of Finance

State Administration of Taxation

December 27, 2018

Attachment

Comprehensive income tax rate table after monthly conversion