>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance and the State Taxation Administration on the Application of Taxable Income Items Subject to Individual Income Tax to Relevant Income Obtained by Individuals [Effective]
财政部、税务总局关于个人取得有关收入适用个人所得税应税所得项目的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on the Application of Taxable Income Items Subject to Individual Income Tax to Relevant Income Obtained by Individuals 

财政部、税务总局关于个人取得有关收入适用个人所得税应税所得项目的公告

(Announcement No. 74 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第74号)

For the purposes of implementing the amended Individual Income Tax Law of People's Republic of China, and ensuring smooth policy transition, the matters concerning the application of taxable income items subject to individual income tax to relevant income obtained by individuals are hereby announced as follows: 为贯彻落实修改后的《中华人民共和国个人所得税法》,做好政策衔接工作,现将个人取得的有关收入适用个人所得税应税所得项目的事项公告如下:
I. The income obtained by an individual from providing an entity or another person with a security shall be included in the item of “Contingent Income” in the calculation and payment of the individual income tax thereon.   一、个人为单位或他人提供担保获得收入,按照“偶然所得”项目计算缴纳个人所得税。
II. Where a house property owner grants gratuitously the house property to any other person, the income from the receipt of house as a free gift obtained by the donee shall be included in the item of “Contingent Income” in the calculation and payment of the individual income tax thereon. In accordance with Article 1 of the Notice by the Ministry of Finance and the State Taxation Administration of Issues Concerning the Individual Income Tax on Individuals' Receipt of Houses as Free Gifts (No. 78 [2009], MOF), no individual income tax shall be collected on both parties under the following circumstances:   二、房屋产权所有人将房屋产权无偿赠与他人的,受赠人因无偿受赠房屋取得的受赠收入,按照“偶然所得”项目计算缴纳个人所得税。按照《财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》(财税〔2009〕78号)第一条规定,符合以下情形的,对当事双方不征收个人所得税:
(1) The house property owner grants gratuitously the house property to his or her spouse, parent, child, grandparent, maternal grandparent, grandchild, maternal grandchild, brother or sister. (一)房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹;
(2) The house property owner grants gratuitously the house property to any person who directly performs the obligation of fostering or supporting him or her. (二)房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人;
(3) A statutory heir, an heir by testament or a devisee acquires a house property according to the law after the house property owner dies. (三)房屋产权所有人死亡,依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。
The amount of taxable “income from the receipt of house as a free gift” as mentioned in the preceding paragraph shall be calculated in accordance with Article 4 of the Notice by the Ministry of Finance and the State Taxation Administration of Issues Concerning the Individual Income Tax on Individuals' Receipt of Houses as Free Gifts (No. 78 [2009], MOF). 前款所称受赠收入的应纳税所得额按照《财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》(财税〔2009〕78号)第四条规定计算。
III. The income from gifts (including online red envelops, here and below) given at random by enterprises to individuals other than their employees in business publicity, advertising, and other activities and gifts given by enterprises to individuals other than their employees during their annual meetings, symposiums, celebrations, and other events, excluding the gifts such as consumer coupons, cash coupons, vouchers, and discount coupons of a discount nature given by enterprises, shall be included in the item of “Contingent Income” in the calculation and payment of individual income tax thereon.   三、企业在业务宣传、广告等活动中,随机向本单位以外的个人赠送礼品(包括网络红包,下同),以及企业在年会、座谈会、庆典以及其他活动中向本单位以外的个人赠送礼品,个人取得的礼品收入,按照“偶然所得”项目计算缴纳个人所得税,但企业赠送的具有价格折扣或折让性质的消费券、代金券、抵用券、优惠券等礼品除外。
...... 前款所称礼品收入的应纳税所得额按照《财政部 国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知》(财税〔2011〕50号)第三条规定计算。
 ......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese