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Announcement No. 80 [2015] of the State Administration of Taxation—Announcement on Issues concerning the Administration of Collection of Individual Income Tax on Equity Rewards and Converted Equity Capital [Effective]
国家税务总局公告2015年第80号――关于股权奖励和转增股本个人所得税征管问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation 

国家税务总局公告

(No. 80 [2015]) (2015年第80号)

Announcement on Issues concerning the Administration of Collection of Individual Income Tax on Equity Rewards and Converted Equity Capital 关于股权奖励和转增股本个人所得税征管问题的公告
In order to implement the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Promoting the Relevant Pilot Tax Policies in National Independent Innovation Demonstration Zones Nationwide (No. 116 [2015], Ministry of Finance), the relevant issues concerning the administration of collection of individual income tax on equity rewards and converted equity capital are hereby announced as follows: 为贯彻落实《财政部 国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围实施的通知》(财税〔2015〕116号)规定,现就股权奖励和转增股本个人所得税征管有关问题公告如下:
I. Issues concerning equity rewards   一、关于股权奖励
(1) The taxable value for equity rewards shall be determined by reference to the fair market value when the equities are acquired and through the following specific measures. (一)股权奖励的计税价格参照获得股权时的公平市场价格确定,具体按以下方法确定:
(a) The fair market valueof the stocks of a listed company shall be determined according to the closing price on the date when stocks are acquired or the closing price on the last trading day if the date when stocks are acquired is a non-trading day. 1.上市公司股票的公平市场价格,按照取得股票当日的收盘价确定。取得股票当日为非交易时间的,按照上一个交易日收盘价确定。
(b) The fair market valueof the equities of a non-listed company shall be determined through the net asset method, the analogy method or reasonable methods, successively. 2.非上市公司股权的公平市场价格,依次按照净资产法、类比法和其他合理方法确定。
(2) When the amount of tax payable on the equity rewards of an employee is calculated, the prescribed number of months shall be determined on the basis of the number of months when the employee actually works in the enterprise. Where the employee has worked in the enterprise for more than 12 months, the prescribed number of months shall be 12 months. (二)计算股权奖励应纳税额时,规定月份数按员工在企业的实际工作月份数确定。员工在企业工作月份数超过12个月的,按12个月计算。
II. Issues concerning converted equity capital   二、关于转增股本
(1) Where a non-listed small or medium-sized high-tech enterprise or a small or medium-sized high-tech enterprise that has not been quoted on the National Equities Exchange and Quotationsconverts equity capital from its undistributed profits, surplus reserves or capital reserves to its individual shareholder, which complies with the relevant provisions of the Document No. 116 [2015] of the Ministry of Finance, the taxpayer may pay individual income tax by installment. Where any other non-listed company or any other company that has not been quoted on the National Equities Exchange and Quotationsconverts any funds into equity capital, the relevant individual income tax shall be withheld and paid in a timely manner. (一)非上市及未在全国中小企业股份转让系统挂牌的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,并符合财税〔2015〕116号文件有关规定的,纳税人可分期缴纳个人所得税;非上市及未在全国中小企业股份转让系统挂牌的其他企业转增股本,应及时代扣代缴个人所得税。
(2) The conversion of equity capital (excluding the equity capitalconverted from capital public reserves formed by stocks issued at a premium) by a listed company or an enterprise that has been quoted on the National Equities Exchange and Quotations shall be governed by the current differentiated individual income tax policies on dividends and bonuses. (二)上市公司或在全国中小企业股份转让系统挂牌的企业转增股本(不含以股票发行溢价形成的资本公积转增股本),按现行有关股息红利差别化政策执行。
III. Issues concerning recordation formalities   三、关于备案办理
(1) Where any technical person of an enterprise granted with equity rewards or any shareholder involved in the conversion of equity capital by the enterprise needs to pay individual income tax by installment, he or it shall develop an installment tax payment plan by himself or itself, and the enterprise shall, within 15 days in the next month after the equity rewards or converted equity capital occurs, undergo the recordation formalities for installment tax payment with the competent tax authority. (一)获得股权奖励的企业技术人员、企业转增股本涉及的股东需要分期缴纳个人所得税的,应自行制定分期缴税计划,由企业于发生股权奖励、转增股本的次月15日内,向主管税务机关办理分期缴税备案手续。
When undergoing the formalities for paying tax on equity rewards by installment, an enterprise shall submit to the competent tax authority itshigh-tech enterprise accreditation certificate, the resolution of the shareholders' meeting or the board of directors, the Recordation Form for Installment Payment of Individual Income Tax (on Equity Rewards), explanatory materials on relevant technical persons' participation in technical activities, the equity reward plan of the enterprise, the relevant materials that can prove the equity or stock price, an explanation on the enterprise's transformation of scientific and technological achievements, and the financial statement of the enterprise of the latest term, etc. 办理股权奖励分期缴税,企业应向主管税务机关报送高新技术企业认定证书、股东大会或董事会决议、《个人所得税分期缴纳备案表(股权奖励)》、相关技术人员参与技术活动的说明材料、企业股权奖励计划、能够证明股权或股票价格的有关材料、企业转化科技成果的说明、最近一期企业财务报表等。
When undergoing the formalities for paying tax on converted equity capital by installment, an enterprise shall submit to the competent tax authority itshigh-tech enterprise accreditation certificate, the resolution of the shareholders' meeting or the board of directors, the Recordation Form for Installment Payment of Individual Income Tax (on Converted Equity Capital), the financial statements of the enterprise in the previous year and the month when the equity capital is converted, and an explanation on the relevant information on the equity capital converted, etc. 办理转增股本分期缴税,企业应向主管税务机关报送高新技术企业认定证书、股东大会或董事会决议、《个人所得税分期缴纳备案表(转增股本)》、上年度及转增股本当月企业财务报表、转增股本有关情况说明等。
The originals of the high-tech enterprise's accreditation certificate and the resolution of the shareholders' meeting or the board of directors shall be returned to the enterprise after the formal examination is made by the competent tax authority, and a photocopy thereof and other relevant materials shall be retained by the tax authority. 高新技术企业认定证书、股东大会或董事会决议的原件,主管税务机关进行形式审核后退还企业,复印件及其他有关资料税务机关留存。
(2) A taxpayer that needs to change its original installment tax payment plan during the period of installment tax payment shall develop a new installment tax payment plan, and the enterprise shall submit a new Recordation Form for Installment Payment of Individual Income Tax to the competent tax authority. (二)纳税人分期缴税期间需要变更原分期缴税计划的,应重新制定分期缴税计划,由企业向主管税务机关重新报送《个人所得税分期缴纳备案表》。
IV. Issues concerning tax withholding and payment   四、关于代扣代缴
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