皇都彩票开户

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关于个人所得税法修改后有关优惠政策衔接问题的通知 财税〔2018〕164号

发布:太仓人才网   发布日期:2018-12-28  阅读次数:  

财政部 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

财税〔2018〕164号

GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),GUOJIASHUIWUZONGJUGESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHISHUIWUJU,XINJIANGSHENGCHANJIANSHEBINGTUANCAIZHENGJU:

  

皇都彩票开户  WEIGUANCHELUOSHIXIUGAIHOUDE,XIANJIANGGERENSUODESHUIYOUHUIZHENGCEXIANJIEYOUGUANSHIXIANGTONGZHIRUXIA:

  

  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

  

皇都彩票开户  (YI)JUMINGERENQUDEQUANNIANYICIXINGJIANGJIN,FUHE《GUOJIASHUIWUZONGJUGUANYUDIAOZHENGGERENQUDEQUANNIANYICIXINGJIANGJINDENGJISUANZHENGSHOUGERENSUODESHUIFANGFAWENTIDETONGZHI》(GUOSHUIFA〔2005〕9HAO)GUIDINGDE,ZAI2021NIAN12YUE31RIQIAN,BUBINGRUDANGNIANZONGHESUODE,YIQUANNIANYICIXINGJIANGJINSHOURUCHUYI12GEYUEDEDAODESHUE,ANZHAOBENTONGZHISUOFUANYUEHUANSUANHOUDEZONGHESUODESHUILVBIAO(YIXIAJIANCHENGYUEDUSHUILVBIAO),QUEDINGSHIYONGSHUILVHESUSUANKOUCHUSHU,DANDUJISUANNASHUI。JISUANGONGSHIWEI:

  

  YINGNASHUIE=QUANNIANYICIXINGJIANGJINSHOURU×SHIYONGSHUILV-SUSUANKOUCHUSHU

  

皇都彩票开户  JUMINGERENQUDEQUANNIANYICIXINGJIANGJIN,YEKEYIXUANZEBINGRUDANGNIANZONGHESUODEJISUANNASHUI。

  

  ZI2022NIAN1YUE1RIQI,JUMINGERENQUDEQUANNIANYICIXINGJIANGJIN,YINGBINGRUDANGNIANZONGHESUODEJISUANJIAONAGERENSUODESHUI。

  

  (ER)ZHONGYANGQIYEFUZERENQUDENIANDUJIXIAOXINJINYANQIDUIXIANSHOURUHERENQIJIANGLI,FUHE《GUOJIASHUIWUZONGJUGUANYUZHONGYANGQIYEFUZERENNIANDUJIXIAOXINJINYANQIDUIXIANSHOURUHERENQIJIANGLIZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔2007〕118HAO)GUIDINGDE,ZAI2021NIAN12YUE31RIQIAN,CANZHAOBENTONGZHIDIYITIAODI(YI)XIANGZHIXING;2022NIAN1YUE1RIZHIHOUDEZHENGCELINGXINGMINGQUE。

  

  二、关于上市公司股权激励的政策

  

  (YI)JUMINGERENQUDEGUPIAOQIQUAN、GUPIAOZENGZHIQUAN、XIANZHIXINGGUPIAO、GUQUANJIANGLIDENGGUQUANJILI(YIXIAJIANCHENGGUQUANJILI),FUHE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGERENGUPIAOQIQUANSUODEZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(CAISHUI〔2005〕35HAO)、《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUGUPIAOZENGZHIQUANSUODEHEXIANZHIXINGGUPIAOSUODEZHENGSHOUGERENSUODESHUIYOUGUANWENTIDETONGZHI》(CAISHUI〔2009〕5HAO)、《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUJIANGGUOJIAZIZHUCHUANGXINSHIFANQUYOUGUANSHUISHOUSHIDIANZHENGCETUIGUANGDAOQUANGUOFANWEISHISHIDETONGZHI》(CAISHUI〔2015〕116HAO)DISITIAO、《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUWANSHANGUQUANJILIHEJISHURUGUYOUGUANSUODESHUIZHENGCEDETONGZHI》(CAISHUI〔2016〕101HAO)DISITIAODI(YI)XIANGGUIDINGDEXIANGGUANTIAOJIANDE,ZAI2021NIAN12YUE31RIQIAN,BUBINGRUDANGNIANZONGHESUODE,QUANEDANDUSHIYONGZONGHESUODESHUILVBIAO,JISUANNASHUI。JISUANGONGSHIWEI:

  

皇都彩票开户  YINGNASHUIE=GUQUANJILISHOURU×SHIYONGSHUILV-SUSUANKOUCHUSHU

  

  (ER)JUMINGERENYIGENASHUINIANDUNEIQUDELIANGCIYISHANG(HANLIANGCI)GUQUANJILIDE,YINGHEBINGANBENTONGZHIDIERTIAODI(YI)XIANGGUIDINGJISUANNASHUI。

  

  (SAN)2022NIAN1YUE1RIZHIHOUDEGUQUANJILIZHENGCELINGXINGMINGQUE。

  

  三、关于保险营销员、证券经纪人佣金收入的政策

  

  BAOXIANYINGXIAOYUAN、ZHENGQUANJINGJIRENQUDEDEYONGJINSHOURU,SHUYULAOWUBAOCHOUSUODE,YIBUHANZENGZHISHUIDESHOURUJIANCHU20%DEFEIYONGHOUDEYUEWEISHOURUE,SHOURUEJIANQUZHANYECHENGBENYIJIFUJIASHUIFEIHOU,BINGRUDANGNIANZONGHESUODE,JISUANJIAONAGERENSUODESHUI。BAOXIANYINGXIAOYUAN、ZHENGQUANJINGJIRENZHANYECHENGBENANZHAOSHOURUEDE25%JISUAN。

  

  KOUJIAOYIWURENXIANGBAOXIANYINGXIAOYUAN、ZHENGQUANJINGJIRENZHIFUYONGJINSHOURUSHI,YINGANZHAO(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI61HAO)GUIDINGDELEIJIYUKOUFAJISUANYUKOUSHUIKUAN。

  

  四、关于个人领取企业年金、职业年金的政策

  

  GERENDADAOGUOJIAGUIDINGDETUIXIUNIANLING,LINGQUDEQIYENIANJIN、ZHIYENIANJIN,FUHE《CAIZHENGBU RENLIZIYUANSHEHUIBAOZHANGBU GUOJIASHUIWUZONGJUGUANYUQIYENIANJIN ZHIYENIANJINGERENSUODESHUIYOUGUANWENTIDETONGZHI》(CAISHUI〔2013〕103HAO)GUIDINGDE,BUBINGRUZONGHESUODE,QUANEDANDUJISUANYINGNASHUIKUAN。QIZHONGANYUELINGQUDE,SHIYONGYUEDUSHUILVBIAOJISUANNASHUI;ANJILINGQUDE,PINGJUNFENTANJIRUGEYUE,ANMEIYUELINGQUESHIYONGYUEDUSHUILVBIAOJISUANNASHUI;ANNIANLINGQUDE,SHIYONGZONGHESUODESHUILVBIAOJISUANNASHUI。

  

  GERENYINCHUJINGDINGJUERYICIXINGLINGQUDENIANJINGERENZHANGHUZIJIN,HUOGERENSIWANGHOU,QIZHIDINGDESHOUYIRENHUOFADINGJICHENGRENYICIXINGLINGQUDENIANJINGERENZHANGHUYUE,SHIYONGZONGHESUODESHUILVBIAOJISUANNASHUI。DUIGERENCHUSHANGSHUTESHUYUANYINWAIYICIXINGLINGQUNIANJINGERENZHANGHUZIJINHUOYUEDE,SHIYONGYUEDUSHUILVBIAOJISUANNASHUI。

  

  五、关于解除劳动关系、提前退休、内部退养的一次性补偿收入的政策

  

皇都彩票开户  (YI)GERENYUYONGRENDANWEIJIECHULAODONGGUANXIQUDEYICIXINGBUCHANGSHOURU(BAOKUOYONGRENDANWEIFAFANGDEJINGJIBUCHANGJIN、SHENGHUOBUZHUFEIHEQITABUZHUFEI),ZAIDANGDISHANGNIANZHIGONGPINGJUNGONGZI3BEISHUEYINEIDEBUFEN,MIANZHENGGERENSUODESHUI;CHAOGUO3BEISHUEDEBUFEN,BUBINGRUDANGNIANZONGHESUODE,DANDUSHIYONGZONGHESUODESHUILVBIAO,JISUANNASHUI。

  

  (ER)GERENBANLITIQIANTUIXIUSHOUXUERQUDEDEYICIXINGBUTIESHOURU,YINGANZHAOBANLITIQIANTUIXIUSHOUXUZHIFADINGLITUIXIUNIANLINGZHIJIANSHIJINIANDUSHUPINGJUNFENTAN,QUEDINGSHIYONGSHUILVHESUSUANKOUCHUSHU,DANDUSHIYONGZONGHESUODESHUILVBIAO,JISUANNASHUI。JISUANGONGSHI:

  

皇都彩票开户  YINGNASHUIE={〔(YICIXINGBUTIESHOURU÷BANLITIQIANTUIXIUSHOUXUZHIFADINGTUIXIUNIANLINGDESHIJINIANDUSHU)-FEIYONGKOUCHUBIAOZHUN〕×SHIYONGSHUILV-SUSUANKOUCHUSHU}×BANLITIQIANTUIXIUSHOUXUZHIFADINGTUIXIUNIANLINGDESHIJINIANDUSHU

  

  (SAN)GERENBANLINEIBUTUIYANGSHOUXUERQUDEDEYICIXINGBUTIESHOURU,ANZHAO《GUOJIASHUIWUZONGJUGUANYUGERENSUODESHUIYOUGUANZHENGCEWENTIDETONGZHI》(GUOSHUIFA〔1999〕58HAO)GUIDINGJISUANNASHUI。

  

  六、关于单位低价向职工售房的政策

  

皇都彩票开户  DANWEIANDIYUGOUZHIHUOJIANZAOCHENGBENJIAGECHUSHOUZHUFANGJIZHIGONG,ZHIGONGYINCIERSHAOZHICHUDECHAJIABUFEN,FUHE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUDANWEIDIJIAXIANGZHIGONGSHOUFANGYOUGUANGERENSUODESHUIWENTIDETONGZHI》(CAISHUI〔2007〕13HAO)DIERTIAOGUIDINGDE,BUBINGRUDANGNIANZONGHESUODE,YICHAJIASHOURUCHUYI12GEYUEDEDAODESHUE,ANZHAOYUEDUSHUILVBIAOQUEDINGSHIYONGSHUILVHESUSUANKOUCHUSHU,DANDUJISUANNASHUI。JISUANGONGSHIWEI:

  

  YINGNASHUIE=ZHIGONGSHIJIZHIFUDEGOUFANGJIAKUANDIYUGAIFANGWUDEGOUZHIHUOJIANZAOCHENGBENJIAGEDECHAE×SHIYONGSHUILV-SUSUANKOUCHUSHU

  

  七、关于外籍个人有关津补贴的政策

  

皇都彩票开户  (YI)2019NIAN1YUE1RIZHI2021NIAN12YUE31RIQIJIAN,WAIJIGERENFUHEJUMINGERENTIAOJIANDE,KEYIXUANZEXIANGSHOUGERENSUODESHUIZHUANXIANGFUJIAKOUCHU,YEKEYIXUANZEANZHAO《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGERENSUODESHUIRUOGANZHENGCEWENTIDETONGZHI》(CAISHUI〔1994〕20HAO)、《GUOJIASHUIWUZONGJUGUANYUWAIJIGERENQUDEYOUGUANBUTIEZHENGMIANGERENSUODESHUIZHIXINGWENTIDETONGZHI》(GUOSHUIFA〔1997〕54HAO)HE《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUWAIJIGERENQUDEGANGAODIQUZHUFANGDENGBUTIEZHENGMIANGERENSUODESHUIDETONGZHI》(CAISHUI〔2004〕29HAO)GUIDING,XIANGSHOUZHUFANGBUTIE、YUYANXUNLIANFEI、ZINVJIAOYUFEIDENGJINBUTIEMIANSHUIYOUHUIZHENGCE,DANBUDETONGSHIXIANGSHOU。WAIJIGERENYIJINGXUANZE,ZAIYIGENASHUINIANDUNEIBUDEBIANGENG。

  

皇都彩票开户  (ER)ZI2022NIAN1YUE1RIQI,WAIJIGERENBUZAIXIANGSHOUZHUFANGBUTIE、YUYANXUNLIANFEI、ZINVJIAOYUFEIJINBUTIEMIANSHUIYOUHUIZHENGCE,YINGANGUIDINGXIANGSHOUZHUANXIANGFUJIAKOUCHU。

  

  八、除上述衔接事项外,其他个人所得税优惠政策继续按照原文件规定执行。

  

  九、本通知自2019年1月1日起执行。下列文件或文件条款同时废止:

  

皇都彩票开户  (YI)《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGERENYUYONGRENDANWEIJIECHULAODONGGUANXIQUDEDEYICIXINGBUCHANGSHOURUZHENGMIANGERENSUODESHUIWENTIDETONGZHI》(CAISHUI〔2001〕157HAO)DIYITIAO;

  

皇都彩票开户  (ER)《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUGERENGUPIAOQIQUANSUODEZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(CAISHUI〔2005〕35HAO)DISITIAODI(YI)XIANG;

  

  (SAN)《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUDANWEIDIJIAXIANGZHIGONGSHOUFANGYOUGUANGERENSUODESHUIWENTIDETONGZHI》(CAISHUI〔2007〕13HAO)DISANTIAO;

  

皇都彩票开户  (SI)《CAIZHENGBU RENLIZIYUANSHEHUIBAOZHANGBU GUOJIASHUIWUZONGJUGUANYUQIYENIANJINZHIYENIANJINGERENSUODESHUIYOUGUANWENTIDETONGZHI》(CAISHUI〔2013〕103HAO)DISANTIAODI1XIANGHEDI3XIANG;

  

皇都彩票开户  (WU)《GUOJIASHUIWUZONGJUGUANYUGERENRENGOUGUPIAODENGYOUJIAZHENGQUANERCONGGUZHUQUDEZHEKOUHUOBUTIESHOURUYOUGUANZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔1998〕9HAO);

  

  (LIU)《GUOJIASHUIWUZONGJUGUANYUBAOXIANQIYEYINGXIAOYUAN(FEIGUYUAN)QUDEDESHOURUJIZHENGGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔1998〕13HAO);

  

皇都彩票开户  (QI)《GUOJIASHUIWUZONGJUGUANYUGERENYINJIECHULAODONGHETONGQUDEJINGJIBUCHANGJINZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔1999〕178HAO);

  

  (BA)《GUOJIASHUIWUZONGJUGUANYUGUOYOUQIYEZHIGONGYINJIECHULAODONGHETONGQUDEYICIXINGBUCHANGSHOURUZHENGMIANGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔2000〕77HAO);

  

  (JIU)《GUOJIASHUIWUZONGJUGUANYUDIAOZHENGGERENQUDEQUANNIANYICIXINGJIANGJINDENGJISUANZHENGSHOUGERENSUODESHUIFANGFAWENTIDETONGZHI》(GUOSHUIFA〔2005〕9HAO)DIERTIAO;

  

皇都彩票开户  (SHI)《GUOJIASHUIWUZONGJUGUANYUBAOXIANYINGXIAOYUANQUDEYONGJINSHOURUZHENGMIANGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIHAN〔2006〕454HAO);

  

  (SHIYI)《GUOJIASHUIWUZONGJUGUANYUGERENGUPIAOQIQUANSUODEJIAONAGERENSUODESHUIYOUGUANWENTIDEBUCHONGTONGZHI》(GUOSHUIHAN〔2006〕902HAO)DIQITIAO、DIBATIAO;

  

皇都彩票开户  (SHIER)《GUOJIASHUIWUZONGJUGUANYUZHONGYANGQIYEFUZERENNIANDUJIXIAOXINJINYANQIDUIXIANSHOURUHERENQIJIANGLIZHENGSHOUGERENSUODESHUIWENTIDETONGZHI》(GUOSHUIFA〔2007〕118HAO)DIYITIAO;

  

皇都彩票开户  (SHISAN)《GUOJIASHUIWUZONGJUGUANYUGERENTIQIANTUIXIUQUDEBUTIESHOURUGERENSUODESHUIWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2011NIANDI6HAO)DIERTIAO;

  

  (SHISI)《GUOJIASHUIWUZONGJUGUANYUZHENGQUANJINGJIRENYONGJINSHOURUZHENGSHOUGERENSUODESHUIWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2012NIANDI45HAO)。

 

  附件:按月换算后的综合所得税率表

  

CAIZHENGBU    SHUIWUZONGJU

皇都彩票开户2018NIAN12YUE27RI

ANYUEHUANSUANHOUDEZONGHESUODESHUILVBIAO

JISHU

QUANYUEYINGNASHUISUODEE

SHUILV(%)

SUSUANKOUCHUSHU

1

BUCHAOGUO3000YUANDE

3

0

2

CHAOGUO3000YUANZHI12000YUANDEBUFEN

10

210

3

皇都彩票开户CHAOGUO12000YUANZHI25000YUANDEBUFEN

20

1410

4

CHAOGUO25000YUANZHI35000YUANDEBUFEN

25

2660

5

皇都彩票开户CHAOGUO35000YUANZHI55000YUANDEBUFEN

30

4410

6

CHAOGUO55000YUANZHI80000YUANDEBUFEN

35

7160

7

皇都彩票开户CHAOGUO80000YUANDEBUFEN

45

15160

 


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