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新政1

創投企業對個人合伙人來源于創投企業的所得計算應納稅額方式可選擇

GENJU《CAIZHENGBUSHUIWUZONGJUFAZHANGAIGEWEIZHENGJIANHUIGUANYUCHUANGYETOUZIQIYEGERENHEHUORENSUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI〔2019〕8HAO)WENJIANGUIDING:

2019NIAN1YUE1RIQIZHI2023NIAN12YUE31RIZHI,CHUANGTOUQIYEKEYIXUANZEANDANYITOUZIJIJINHESUANHUOZHEANCHUANGTOUQIYENIANDUSUODEZHENGTIHESUANLIANGZHONGFANGSHIZHIYI,DUIQIGERENHEHUORENLAIYUANYUCHUANGTOUQIYEDESUODEJISUANGERENSUODESHUIYINGNASHUIE。

四肖三期内3必出一期中精准四肖CHUANGTOUQIYEXUANZEANDANYITOUZIJIJINHESUANDE,QIGERENHEHUORENCONGGAIJIJINYINGFENDEDEGUQUANZHUANRANGSUODEHEGUXIHONGLISUODE,ANZHAO20%SHUILVJISUANJIAONAGERENSUODESHUI。

四肖三期内3必出一期中精准四肖CHUANGTOUQIYEXUANZEANNIANDUSUODEZHENGTIHESUANDE,QIGERENHEHUORENYINGCONGCHUANGTOUQIYEQUDEDESUODE,ANZHAO“JINGYINGSUODE”XIANGMU、5%-35%DECHAOELEIJINSHUILVJISUANJIAONAGERENSUODESHUI。

新政2

粵港澳大灣區人才補貼免征個人所得稅

GENJU《CAIZHENGBUSHUIWUZONGJUGUANYUYUEGANGAODAWANQUGERENSUODESHUIYOUHUIZHENGCEDETONGZHI》(CAISHUI〔2019〕31HAO)WENJIANGUIDING:

ZI2019NIAN1YUE1RIQIZHI2023NIAN12YUE31RIZHI,GUANGDONGSHENG、SHENZHENSHIANNEIDIYUXIANGGANGGERENSUODESHUISHUIFUCHAE,DUIZAI(HANGANGAOTAI)GAODUANRENCAIHEJINQUERENCAIGEIYUBUTIE,GAIBUTIEMIANZHENGGERENSUODESHUI。

ZAIDAWANQUGONGZUODEJINGWAIGAODUANRENCAIHEJINQUERENCAIDERENDINGHEBUTIEBANFA,ANZHAOGUANGDONGSHENG、SHENZHENSHIDEYOUGUANGUIDINGZHIXING。

新政3

持有和轉讓創新企業CDR取得所得有優惠

四肖三期内3必出一期中精准四肖GENJU《CAIZHENGBUSHUIWUZONGJUZHENGJIANHUIGUANYUCHUANGXINQIYEJINGNEIFAXINGCUNTUOPINGZHENGSHIDIANJIEDUANYOUGUANSHUISHOUZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUZHENGJIANHUIGONGGAO2019NIANDI52HAO)WENJIANGUIDING:

ZISHIDIANKAISHIZHIRIQI,DUIGERENTOUZIZHEZHUANRANGCHUANGXINQIYECDRQUDEDECHAJIASUODE,SANNIAN(36GEYUE,XIATONG)NEIZANMIANZHENGSHOUGERENSUODESHUI。

四肖三期内3必出一期中精准四肖ZISHIDIANKAISHIZHIRIQI,DUIGERENTOUZIZHECHIYOUCHUANGXINQIYECDRQUDEDEGUXIHONGLISUODE,SANNIANNEISHISHIGUXIHONGLICHABIEHUAGERENSUODESHUIZHENGCE,JUTICANZHAO《CAIZHENGBUGUOJIASHUIWUZONGJUZHENGJIANHUIGUANYUSHISHISHANGSHIGONGSIGUXIHONGLICHABIEHUAGERENSUODESHUIZHENGCEYOUGUANWENTIDETONGZHI》(CAISHUI〔2012〕85HAO)、《CAIZHENGBUGUOJIASHUIWUZONGJUZHENGJIANHUIGUANYUSHANGSHIGONGSIGUXIHONGLICHABIEHUAGERENSUODESHUIZHENGCEYOUGUANWENTIDETONGZHI》(CAISHUI〔2015〕101HAO)DEXIANGGUANGUIDINGZHIXING,YOUCHUANGXINQIYEZAIQIJINGNEIDECUNTUOJIGOUDAIKOUDAIJIAOSHUIKUAN,BINGXIANGCUNTUOJIGOUSUOZAIDISHUIWUJIGUANBANLIQUANYUANQUANEMINGXISHENBAO。DUIYUGERENTOUZIZHEQUDEDEGUXIHONGLIZAIJINGWAIYIJIAONADESHUIKUAN,KEANZHAOGERENSUODESHUIFAYIJISHUANGBIANSHUISHOUXIEDING(ANPAI)DEXIANGGUANGUIDINGYUYIDIMIAN。

新政4

個人捐贈住房作為公租房可享個稅扣除優惠

GENJU《CAIZHENGBUSHUIWUZONGJUGUANYUGONGGONGZULINZHUFANGSHUISHOUYOUHUIZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO2019NIANDI61HAO)WENJIANGUIDING:

GERENJUANZENGZHUFANGZUOWEIGONGZUFANG,FUHESHUISHOUFALVFAGUIGUIDINGDE,DUIQIGONGYIXINGJUANZENGZHICHUWEICHAOGUOQISHENBAODEYINGNASHUISUODEE30%DEBUFEN,ZHUNYUCONGQIYINGNASHUISUODEEZHONGKOUCHU。

新政5

持有鐵路債券取得利息收入個稅優惠政策延續了

四肖三期内3必出一期中精准四肖GENJU《CAIZHENGBUSHUIWUZONGJUGUANYUTIELUZHAIQUANLIXISHOURUSUODESHUIZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO2019NIANDI57HAO)WENJIANGUIDING:

四肖三期内3必出一期中精准四肖DUIGERENTOUZIZHECHIYOU2019-2023NIANFAXINGDETIELUZHAIQUANQUDEDELIXISHOURU,JIANAN50%JIRUYINGNASHUISUODEEJISUANZHENGSHOUGERENSUODESHUI。SHUIKUANYOUDUIFUJIGOUZAIXIANGGERENTOUZIZHEDUIFULIXISHIDAIKOUDAIJIAO。

新政6

非居民個人和無住所居民個人有關個稅政策公布了

四肖三期内3必出一期中精准四肖GENJU《CAIZHENGBUSHUIWUZONGJUGUANYUFEIJUMINGERENHEWUZHUSUOJUMINGERENYOUGUANGERENSUODESHUIZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO2019NIANDI35HAO)WENJIANGUIDING:

CAIZHENGBU、SHUIWUZONGJUDUIFEIJUMINGERENHEWUZHUSUOJUMINGERENGUANYUGONGZIXINJIN,SHUYUEJIANGJINYIJIGUQUANJILI,DONGSHI、JIANSHIJIGAOCENGGUANLIRENYUANQUDEBAOCHOU,GAOCHOUDENGSUODELAIYUANDIPANDINGFANGFAYUYIMINGQUE。TONGSHIYOUDUIWUZHUSUOGERENGONGZIXINJINSUODESHOURUEJISUAN、WUZHUSUOGERENSHUIKUANJISUAN、WUZHUSUOGERENSHIYONGSHUISHOUXIEDINGYIJIWUZHUSUOGERENXIANGGUANZHENGGUANZUOCHULEXIANGXIDEJUTIGUIDING。

新政7

境內無住所個人居住時間判定標準明確了

四肖三期内3必出一期中精准四肖GENJU《CAIZHENGBUSHUIWUZONGJUGUANYUZAIZHONGGUOJINGNEIWUZHUSUODEGERENJUZHUSHIJIANPANDINGBIAOZHUNDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO2019NIANDI34HAO)WENJIANGUIDING:

WUZHUSUOGERENYIGENASHUINIANDUZAIZHONGGUOJINGNEILEIJIJUZHUMAN183TIANDE,RUGUOCIQIANLIUNIANZAIZHONGGUOJINGNEIMEINIANLEIJIJUZHUTIANSHUDOUMAN183TIANERQIEMEIYOURENHEYINIANDANCILIJINGCHAOGUO30TIAN,GAINASHUINIANDULAIYUANYUZHONGGUOJINGNEI、JINGWAISUODEYINGDANGJIAONAGERENSUODESHUI;RUGUOCIQIANLIUNIANDERENYINIANZAIZHONGGUOJINGNEILEIJIJUZHUTIANSHUBUMAN183TIANHUOZHEDANCILIJINGCHAOGUO30TIAN,GAINASHUINIANDULAIYUANYUZHONGGUOJINGWAIQIEYOUJINGWAIDANWEIHUOZHEGERENZHIFUDESUODE,MIANYUJIAONAGERENSUODESHUI。

四肖三期内3必出一期中精准四肖WUZHUSUOGERENYIGENASHUINIANDUNEIZAIZHONGGUOJINGNEILEIJIJUZHUTIANSHU,ANZHAOGERENZAIZHONGGUOJINGNEILEIJITINGLIUDETIANSHUJISUAN。ZAIZHONGGUOJINGNEITINGLIUDEDANGTIANMAN24XIAOSHIDE,JIRUZHONGGUOJINGNEIJUZHUTIANSHU,ZAIZHONGGUOJINGNEITINGLIUDEDANGTIANBUZU24XIAOSHIDE,BUJIRUZHONGGUOJINGNEIJUZHUTIANSHU。

新政8

個人所得稅申報表更優化了

GENJU《GUOJIASHUIWUZONGJUGUANYUXIUDINGGERENSUODESHUISHENBAOBIAODEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI7HAO)WENJIANGUIDING:

GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》JIQISHISHITIAOLIDENGXIANGGUANSHUISHOUFALVFAGUIGUIDING,WEIBAOZHANGZONGHEYUFENLEIXIANGJIEHEDEGERENSUODESHUIZHISHUNLISHISHI,GUOJIASHUIWUZONGJUJIANGXIUDINGHOUDEGERENSUODESHUIYOUGUANSHENBAOBIAOYUYIFABU,ZI2019NIAN1YUE1RIQISHIXING。

LAIYUAN:BEIJINGSHUIWU