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Notice of the Ministry of Finance and the State Administration of Taxation on Pilot Policies Regarding the Individual Income Tax on the Equity Capital Converted by Enterprises in the Zhongguancun Science Park | | 财政部、国家税务总局关于中关村国家自主创新示范区企业转增股本个人所得税试点政策的通知 |
| (No. 73 [2013] of the Ministry of Finance) | | （财税[2013]73号） |
| The Beijing Municipal Finance Bureau, Beijing Municipal Office of the State Administration of Taxation, and Beijing Local Taxation Bureau: | | 北京市财政局、国家税务局、地方税务局： |
| Upon approval of the State Council, you are hereby notified of the pilot policies regarding the individual income tax on the capital equity converted by relevant enterprises in the Zhongguancun Science Park (hereinafter referred to as the “ZSP”) to their shareholders as follows: | | 经国务院同意，现将中关村国家自主创新示范区（以下简称示范区）有关企业向股东转增股本的个人所得税试点政策通知如下： |
I. When an enterprise converts equity capital from its undistributed profits, surplus reserves, and capital reserves to individual shareholders, the individual income tax shall be subject to tax at the rate of 20% applicable to “interest, dividend, and bonus.” When a small or medium-sized high-tech enterprise in ZSP converts equity capital from undistributed profits, surplus reserves, and capital reserves to its individual shareholder, if the individual shareholder has difficulty in paying individual income tax in a lump sum, the individual shareholder may, upon examination and approval by the competent tax authority, pay the individual income tax by installments during a period of up to five years.
．．．．．． | | 一、企业以未分配利润、盈余公积、资本公积向个人股东转增股本时，应按照“利息、股息、红利所得”项目，适用20%税率征收个人所得税。对示范区中小高新技术企业以未分配利润、盈余公积、资本公积向个人股东转增股本时，个人股东一次缴纳个人所得税确有困难的，经主管税务机关审核，可分期缴纳，但最长不得超过5年。
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