| Notice of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on the Relevant Individual Income Tax Policies for the Cash Rewards Obtained by Scientific and Technological Personnel from the Transformation of Job-Related Scientific and Technological Achievements | | 财政部、税务总局、科技部关于科技人员取得职务科技成果转化现金奖励有关个人所得税政策的通知 |
| (No. 58 [2018] of the Ministry of Finance) | | （财税〔2018〕58号） |
| The public finance departments (bureaus), local taxation bureaus and departments (commissions or bureaus) of science and technology of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; and the Financial Bureau and the Bureau of Science and Technology of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、科技厅（委、局），新疆生产建设兵团财政局、科技局： |
| In order to further support the implementation of the “entrepreneurship and innovation among all the people” strategy of the state, and promote the transformation of scientific and technological achievements, you are hereby notified of the relevant individual income tax policies for the cash rewards obtained by scientific and technological personnel from the transformation of job-related scientific and technological achievements as follows: | | 为进一步支持国家大众创业、万众创新战略的实施，促进科技成果转化，现将科技人员取得职务科技成果转化现金奖励有关个人所得税政策通知如下： |
| I. The cash rewards granted by not-for-profit research and development institutions and institutions of higher education formed upon approval according to law (hereinafter referred to as “not-for-profit scientific research institutions and institutions of higher education”) to scientific and technological personnel out of the income from the transformation of job-related scientific and technological achievements in accordance with the Law of the People's Republic of China on Promoting the Transformation of Scientific and Technological Achievements may be included in the “income from wages and salaries” of scientific and technological personnel in the current month at a reduced rate of 50% , and be subject to individual income tax according to law. | | 一、依法批准设立的非营利性研究开发机构和高等学校（以下简称非营利性科研机构和高校）根据《中华人民共和国促进科技成果转化法》规定，从职务科技成果转化收入中给予科技人员的现金奖励，可减按50%计入科技人员当月“工资、薪金所得”，依法缴纳个人所得税。 |
| II. Not-for-profit scientific research institutions and institutions of higher education include the scientific research institutions and institutions of higher education formed by the state and the non-state not-for-profit scientific research institutions and institutions of higher education. | | 二、非营利性科研机构和高校包括国家设立的科研机构和高校、民办非营利性科研机构和高校。 |
| III. The “scientific research institutions and institutions of higher education formed by the state” means the scientific research institutions and public institutions of higher education that are formed with fiscal funds and obtain a Legal Person Certificate for a Public Institution, including scientific research institutions and institutions of higher education affiliated to the central and local governments. | | 三、国家设立的科研机构和高校是指利用财政性资金设立的、取得《事业单位法人证书》的科研机构和公办高校，包括中央和地方所属科研机构和高校。 |
IV. “Non-state not-for-profit scientific research institutions and institutions of higher education” means the scientific research institutions and institutions of higher education that meet all of the following conditions:
．．．．．． | | 四、民办非营利性科研机构和高校，是指同时满足以下条件的科研机构和高校：
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