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Announcement of the State Administration of Taxation on Issues Concerning the Administration of Collection of Individual Income Tax on the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements [Effective]
国家税务总局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征管问题的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issues Concerning the Administration of Collection of Individual Income Tax on the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements 

国家税务总局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征管问题的公告

(Announcement No. 30 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第30号)

For the purpose of implementing the Notice by the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology of the Relevant Individual Income Tax Policies for the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements (No. 58 [2018], Ministry of Finance, hereinafter referred to as the “Notice”), the relevant issues concerning the administration of tax collection are hereby announced as follows: 为贯彻落实《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》(财税〔2018〕58号,以下简称《通知》),现就有关征管问题公告如下:
I. For the purpose of item (3) of Article 5 of the Notice, “within three years (36 months)” means within 36 months from the date when anot-for-profit scientific research institution or institution of higher educationobtains income from the transformation of scientific and technological achievements. Where anot-for-profit scientific research institution or institution of higher educationobtains income from the transformation of scientific and technological achievements in installments, the date when income is actually obtained each time shall prevail.   一、《通知》第五条第(三)项所称“三年(36个月)内”,是指自非营利性科研机构和高校实际取得科技成果转化收入之日起36个月内。非营利性科研机构和高校分次取得科技成果转化收入的,以每次实际取得日期为准。
II. Where a not-for-profit scientific research institution or institution of higher education grants scientific and technological personnel cash rewards for the transformation of job-related scientific and technological achievements (hereinafter referred to as “cash rewards”), it shall, within the first 15 days of the following month after the date when the cash rewards are granted, submit to the competent tax authority the Recordation Form for the Individual Income Tax on the Cash Rewards Obtained by Scientific and Technological Personnel for the Transformation of Job-Related Scientific and Technological Achievements (see the Annex). The entity's qualification materials (Legal Person Certificate for a Public Institution, Permit for Running a Private School, or Registration Certificate for a Private Non-enterprise Entity, among others), technical contracts for the transformation of scientific and technological achievements, publication materials for the cash rewards for scientific and technological personnel, documents on cash reward publication results and other relevant materials shall be retained by the entity itself for future reference.   二、非营利性科研机构和高校向科技人员发放职务科技成果转化现金奖励(以下简称“现金奖励”),应于发放之日的次月15日内,向主管税务机关报送《科技人员取得职务科技成果转化现金奖励个人所得税备案表》(见附件)。单位资质材料(《事业单位法人证书》《民办学校办学许可证》《民办非企业单位登记证书》等)、科技成果转化技术合同、科技人员现金奖励公示材料、现金奖励公示结果文件等相关资料自行留存备查。
III. A not-for-profit scientific research institution or institution of higher education that grants cash rewards to scientific and technological personnel shall, when filling out theReport Form for Withholding Individual Income Tax, consolidate the amount of income from cash rewards in the current period and the wages and salaries in the current month, and include the consolidated amount in the “Amount of Income” column in full amount, and enter 50% of the cash rewards in the “Tax-Exempt Income” column of the Report Form for Withholding Individual Income Tax, and indicate the words “Tax-Exempt Portion of Cash Rewards for Scientific and Technological Personnel” in the “Remarks” column. Accordingly, it shall calculate and pay individual income tax based on the balance after deducting “Tax-Exempt Income” and relevant deductions from the “Amount of Income.”
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   三、非营利性科研机构和高校向科技人员发放现金奖励,在填报《扣缴个人所得税报告表》时,应将当期现金奖励收入金额与当月工资、薪金合并,全额计入“收入额”列,同时将现金奖励的50%填至《扣缴个人所得税报告表》“免税所得”列,并在备注栏注明“科技人员现金奖励免税部分”字样,据此以“收入额”减除“免税所得”以及相关扣除后的余额计算缴纳个人所得税。
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