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Notice by the Ministry of Finance and the State Administration of Taxation of Issues Concerning the Connection of Preferential Policies after the Individual Income Tax Law Is Amended [Effective]
财政部、国家税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance and the State Administration of Taxation of Issues Concerning the Connection of Preferential Policies after the Individual Income Tax Law Is Amended 

财政部、国家税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知

(No. 164 [2018] of the Ministry of Finance) (财税〔2018〕164号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
For the purpose of implementing the amended Individual Income Tax Law of the People's Republic of China, you are hereby notified of the matters concerning the connection of preferential individual income tax policies as follows: 为贯彻落实修改后的《中华人民共和国个人所得税法》,现将个人所得税优惠政策衔接有关事项通知如下:
I. Policies regarding annual one-off bonuses, and income the payment of which is postponed amid annual performance-based wages and salaries and the term-of-office rewards of persons in charge of central enterprises   一、关于全年一次性奖金、中央企业负责人年度绩效薪金延期兑现收入和任期奖励的政策
(1)The annual one-off bonuses obtained by a resident individual that meet the provisions of the Notice by the State Administration of Taxation of Adjusting the Method of Calculating and Levying Individual Income Tax on Annual One-off Bonuses and Other Income Obtained by Individuals (No. 9 [2005], SAT) shall not be included in the comprehensive income in the current year before December 31, 2021, and the tax payable on the annual one-off bonuses shall be calculated separately, with the applicable tax rates and quick deduction determined based on the amount obtained by dividing the annual one-off bonuses by 12 months and the Schedule of Comprehensive Income Tax Rates after Conversion on a Monthly basis (hereinafter referred to the “Monthly Tax Rate Schedule”) annexed to this Notice. The calculation formula is as follows: (一)居民个人取得全年一次性奖金,符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发〔2005〕9号)规定的,在2021年12月31日前,不并入当年综合所得,以全年一次性奖金收入除以12个月得到的数额,按照本通知所附按月换算后的综合所得税率表(以下简称月度税率表),确定适用税率和速算扣除数,单独计算纳税。计算公式为:
Amount of tax payable = Income from annual one-off bonuses × Applicable tax rate - Quick deduction 应纳税额=全年一次性奖金收入×适用税率-速算扣除数
The annual one-off bonuses obtained by a resident individual may also choose to be included in the comprehensive income in the current year for the calculation of tax payable. 居民个人取得全年一次性奖金,也可以选择并入当年综合所得计算纳税。
Beginning on January 1, 2022, the annual one-off bonuses obtained by a resident individual shall be included in the comprehensive income in the current year for the calculation and payment of individual income tax. 自2022年1月1日起,居民个人取得全年一次性奖金,应并入当年综合所得计算缴纳个人所得税。
(2) The income the payment of which is postponed amid performance-based wages and salaries and the term-of-office rewards of persons in charge of central enterprises that comply with the provisions of the Notice by the State Administration of Taxation of the Collection of Individual Income Tax on the Income the Payment of Which Is Postponed amid Performance-Based Wages and Salaries and the Term-of-Office Rewards of Persons in Charge of Central Enterprises (No. 118 [2007], SAT) shall be governed mutatis mutandis by subparagraph (1) of Article 1 of this Notice before December 31, 2021; and the policies after January 1, 2022, shall be clarified separately. (二)中央企业负责人取得年度绩效薪金延期兑现收入和任期奖励,符合《国家税务总局关于中央企业负责人年度绩效薪金延期兑现收入和任期奖励征收个人所得税问题的通知》(国税发〔2007〕118号)规定的,在2021年12月31日前,参照本通知第一条第(一)项执行;2022年1月1日之后的政策另行明确。
II. Policies regarding equity incentives for listed companies   二、关于上市公司股权激励的政策
(1) Stock options, stock appreciation rights, restricted stocks, equity rewards and other equity incentives (hereinafter referred to as “equity incentives”) obtained by resident individuals that meet the relevant conditions prescribed in the Notice by the Ministry of Finance and the State Administration of Taxation of the Collection of Individual Income Tax on Income from Individual Stock Options (No. 35 [2005], MOF), the Notice by the Ministry of Finance and the State Administration of Taxation of Issues Concerning the Collection of Individual Income Tax on Income from Stock Appreciation Rights and Restricted Stocks (No. 5 [2009], MOF), Article 4 of the Notice by the Ministry of Finance and the State Administration of Taxation of Promoting Nationwide the Relevant Pilot Tax Policies for National Independent Innovation Demonstration Zones (No. 116 [2015], MOF), and subparagraph (1) of Article 4 of the Notice by the Ministry of Finance and the State Administration of Taxation of Improving the Relevant Income Tax Policies for Equity Incentives and Technology Investments (No. 101 [2016], MOF) shall not be included in the comprehensive income in the current year before December 31, 2021, and the tax payable on the equity incentives shall be calculated in full amount based on the Schedule of Comprehensive Income Tax Rates separately. The calculation formula is as follows: (一)居民个人取得股票期权、股票增值权、限制性股票、股权奖励等股权激励(以下简称股权激励),符合《财政部 国家税务总局关于个人股票期权所得征收个人所得税问题的通知》(财税〔2005〕35号)、《财政部国家税务总局关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通知》(财税〔2009〕5号)、《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)第四条、《财政部国家税务总局关于完善股权激励和技术入股有关所得税政策的通知》(财税〔2016〕101号)第四条第(一)项规定的相关条件的,在2021年12月31日前,不并入当年综合所得,全额单独适用综合所得税率表,计算纳税。计算公式为:
Amount of tax payable = Income from equity incentives × Applicable tax rate - Quick deduction 应纳税额=股权激励收入×适用税率-速算扣除数
(2) Where a resident individual obtains equity incentives twice or more times within one tax year, he or she shall calculate the tax payable on a consolidated basis in accordance with the provisions of subparagraph (1) of Article 2 of this Notice. (二)居民个人一个纳税年度内取得两次以上(含两次)股权激励的,应合并按本通知第二条第(一)项规定计算纳税。
(3) The equity incentive policies after January 1, 2022, shall be clarified separately. (三)2022年1月1日之后的股权激励政策另行明确。
III. Policies regarding income from commissions of insurance salespeople and securities brokers   三、关于保险营销员、证券经纪人佣金收入的政策
The income from commissions of insurance salespeople and securities brokers is income from remuneration for labor services, and the amount of such income shall be reduced by subtracting expenses at 20% of the income free from value-added tax; and the amount of such income less costs for business development and additional taxes and dues shall be included in the comprehensive income in the current year for the calculation and payment of individual income tax. The costs for business development of insurance salespeople and securities brokers shall be 25% of the amount of income. 保险营销员、证券经纪人取得的佣金收入,属于劳务报酬所得,以不含增值税的收入减除20%的费用后的余额为收入额,收入额减去展业成本以及附加税费后,并入当年综合所得,计算缴纳个人所得税。保险营销员、证券经纪人展业成本按照收入额的25%计算。
Withholding agents shall, when paying income from commissions to insurance salespeople and securities brokers, calculate the withheld taxes in the cumulative withholding method as prescribed in the Measures for the Administration of the Filing of Withholding Individual Tax Returns (for Trial Implementation) (Announcement No. 61 [2018], SAT). 扣缴义务人向保险营销员、证券经纪人支付佣金收入时,应按照《个人所得税扣缴申报管理办法(试行)》(国家税务总局公告2018年第61号)规定的累计预扣法计算预扣税款。
IV. Policies regarding enterprise annuities and occupational annuities received by individuals   四、关于个人领取企业年金、职业年金的政策
...... 个人达到国家规定的退休年龄,领取的企业年金、职业年金,符合《财政部 人力资源社会保障部 国家税务总局关于企业年金 职业年金个人所得税有关问题的通知》(财税〔2013〕103号)规定的,不并入综合所得,全额单独计算应纳税款。其中按月领取的,适用月度税率表计算纳税;按季领取的,平均分摊计入各月,按每月领取额适用月度税率表计算纳税;按年领取的,适用综合所得税率表计算纳税。
 ......

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