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Announcement of the State Administration of Taxation on Conducting Follow-up Administration of the Cancellation of the Approval of Three Individual Income Tax Items [Partially Invalid]
国家税务总局关于3项个人所得税事项取消审批实施后续管理的公告 [部分失效]
【法宝引证码】

Announcement of the State Administration of Taxation on Conducting the Follow-up Administration of the Cancellation of the Approval of Three Individual Income Tax Items 

国家税务总局关于3项个人所得税事项取消审批实施后续管理的公告

(Announcement No. 5 [2016] of the State Administration of Taxation) (国家税务总局公告2016年第5号)

In accordance with the Notice of the State Administration of Taxation on Implementing the Decision of the State Council on Cancelling the First Group of 62 Administrative Approval Items Which the Central Government Designates Local Authorities to Implement(No. 141 [2015], State Council) and other provisions, issues concerning the follow-up administration of the cancellation of the approval of the following individual income taxitemsare hereby announced as follows: 根据《国家税务总局关于贯彻落实〈国务院关于第一批取消62项中央指定地方实施行政审批事项的决定〉的通知》(税总发〔2015〕141号)等规定,现就下列个人所得税事项取消审批的后续管理问题公告如下:
I. Issues concerning the follow-up administration of the “cancellation of the review of the temporary exemption of individual income tax on promoting the transformation of scientific and technological achievements”   一、关于“取消促进科技成果转化暂不征收个人所得税审核”的后续管理
In accordance with the provisions of the Notice of the State Administration of Taxation onIssues concerning the Individual Income Tax on Promoting the Transformation of Scientific and Technological Achievements (Letter No. 125 [1999], SAT), and the Notice of the State Administration of Taxation onIssues concerning the Cancelation of the Power to Review the Temporary Exemption of Individual Income Tax on the Transformation of Scientific and Technological Achievements (Letter No. 833 [2007], SAT), the scientific research institutions, institutions of higher learning and award winners that transformpost-related scientific and technological achievements into shares and investment ratios shall undergo recordation formalities with the competent tax authorities within 15 days in the next months when the awards are granted (received), and submit a Recordation Form for the Temporary Exemption of Individual Income Tax on the Transformation of Scientific and Technological Achievements (see the Annex 1). Scientific and technological achievement value assessment reports,equity reward documents and other certification materials shall be retained by the rewarding entities for future reference. 按照《国家税务总局关于促进科技成果转化有关个人所得税问题的通知》(国税发〔1999〕125号)和《国家税务总局关于取消促进科技成果转化暂不征收个人所得税审核权有关问题的通知》(国税函〔2007〕833号)规定,将职务科技成果转化为股份、投资比例的科研机构、高等学校或者获奖人员,应在授(获)奖的次月15日内向主管税务机关备案,报送《科技成果转化暂不征收个人所得税备案表》(见附件1)。技术成果价值评估报告、股权奖励文件及其他证明材料由奖励单位留存备查。
II. Issues concerning the follow-up administration of the “cancellation of the review of whether individuals have difficulties in paying individual income tax on the discount or subsidy income obtained by the individuals from their acquirement of stock options or subscription of stocks, etc.”   二、关于“取消个人取得股票期权或认购股票等取得折扣或补贴收入个人所得税纳税有困难的审核”的后续管理
(1) In accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Payment of Individual Income Tax on the Income from Stock Options of Senior Executives of Listed Companies (No. 40 [2009, Ministry of Finance]), where a taxpayer elects to pay individual income tax by installments, its withholding agent shall, within 15 days in the next month of the exercise of the stock options, undergo recordation formalities for the installment payment of individual income tax with the competent tax authority, and submit a Recordation Form for the Installment Payment of Individual Income Tax on the Discount or Subsidy Income Obtained by Individuals from Their Acquirement of Stock Options or Subscription of Stocks (see the Annex 2). Other relevant certification materials shall be retained by the withholding agent for future reference. (一)按照《财政部 国家税务总局关于上市公司高管人员股票期权所得缴纳个人所得税有关问题的通知》(财税〔2009〕40号)规定,纳税人若选择分期缴纳个人所得税,其扣缴义务人应在股票期权行权的次月15日内,向主管税务机关办理分期缴纳个人所得税备案手续,报送《个人取得股票期权或认购股票等取得折扣或补贴收入分期缴纳个人所得税备案表》(见附件2)。其他相关证明材料由扣缴义务人留存备查。
(2) In accordance with the provisions of the Notice of the State Administration of Taxation on Issues concerning the Collection of Individual Income Tax on the Discount and Subsidy Income Obtained by Individuals from Their Employers for Their Subscription of Stocks or Other Negotiable Securities (No. 9 [1998], SAT), where a taxpayer elects to pay individual income tax by installments, its withholding agent shall, within 15 days in the next month of the actual subscription of stocks or other negotiable securities, undergo recordation formalities for the installment payment of individual income tax with the competent tax authority, and submit a Recordation Form for the Installment Payment of Individual Income Tax on the Discount or Subsidy Income Obtained by Individuals from Their Acquirement of Stock Options or Subscription of Stocks (see the Annex 2). Other relevant certification materials shall be retained by the withholding agent for future reference. (二)按照《国家税务总局关于个人认购股票等有价证券而从雇主取得折扣或补贴收入有关征收个人所得税问题的通知》(国税发〔1998〕9号)规定,纳税人若选择分期缴纳个人所得税,其扣缴义务人应在实际认购股票等有价证券的次月15日内,向主管税务机关办理分期缴纳个人所得税备案手续,报送《个人取得股票期权或认购股票等取得折扣或补贴收入分期缴纳个人所得税备案表》(见附件2)。其他相关证明材料由扣缴义务人留存备查。
III. Issues concerning the follow-up administration of the “cancellation of the review of the collection of taxes on law firms”   三、关于“取消对律师事务所征收方式的核准”的后续管理
After Article 3 of the Notice of the State Administration of Taxation on Strengthening the Payment of Individual Income Taxon an Actual Profit Basis by the Investors of Law Firms and Other Intermediary Agencies (No. 123 [2002], SAT) is repealed, the follow-up administration shall be uniformly governed by the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof and the Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Provisions on Collection of Individual Income Tax on Investors of Sole Proprietorships and Partnership Enterprises (No. 91 [2000], Ministry of Finance) and other relevant provisions.
......
 国家税务总局关于强化律师事务所等中介机构投资者个人所得税查账征收的通知》(国税发〔2002〕123号)第三条废止后,统一按照《中华人民共和国税收征收管理法》及其实施细则、《财政部 国家税务总局关于印发〈关于个人独资企业和合伙企业投资者征收个人所得税的规定〉的通知》(财税〔2000〕91号)等相关规定实施后续管理。
......

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