12月29日召開(kāi)的國(guó)務(wù)院常務(wù)會(huì)議，決定延續(xù)實(shí)施部分個(gè)人所得稅優(yōu)惠政策。

為減輕個(gè)人所得稅負(fù)擔(dān)（reduce the burden of individual income tax），緩解中低收入群體壓力（alleviate the pressure of low- and middle-income groups），會(huì)議決定：

The year-end one-off bonus will not be incorporated into the salary income of the current month, and the policy of separate monthly taxation for the bonus will be extended to the end of 2023.
將全年一次性獎(jiǎng)金不并入當(dāng)月工資薪金所得、實(shí)施按月單獨(dú)計(jì)稅的政策延至2023年底。

For those who's comprehensive income for the year is 120,000 yuan or less but have tax owed, and those who's tax owed is no more than 400 yuan after the yearly tax settlement, the exemption policy for their tax owed will be extended to the end of 2023.
將年收入不超過(guò)12萬(wàn)元且需補(bǔ)稅或年度匯算補(bǔ)稅額不超過(guò)400元的免予補(bǔ)稅政策延至2023年底。

【知識(shí)點(diǎn)】

什么是個(gè)人所得稅綜合所得年度匯算清繳（the annual individual income tax settlement for comprehensive income）？

居民個(gè)人取得的工資薪金所得（wages and salaries）、勞務(wù)報(bào)酬所得（remunerations for independent personal services）、稿酬所得和特許權(quán)使用費(fèi)所得（author’s remunerations and royalties），稱(chēng)之為綜合所得（comprehensive income）。居民個(gè)人取得上述每項(xiàng)所得時(shí)，按照規(guī)定分別預(yù)扣預(yù)繳個(gè)人所得稅。

納稅年度終了后，居民個(gè)人應(yīng)將綜合所得匯總計(jì)算繳納年度應(yīng)納個(gè)人所得稅。即取得的上述每項(xiàng)所得匯總后，減除60000元的費(fèi)用、專(zhuān)項(xiàng)扣除（itemized deductions）、專(zhuān)項(xiàng)附加扣除（additional itemized deductions）以及稅法規(guī)定的其他扣除后，為應(yīng)納稅所得額。應(yīng)納稅所得額乘以適用的累進(jìn)稅率計(jì)算出年度應(yīng)納稅額（the amount of taxable income multiplied by applicable progressive tax rates is the amount of tax payable）。

年度應(yīng)納稅款（the balance of tax payable）減去已預(yù)繳稅款（tax withheld）后的余額為應(yīng)補(bǔ)（退）稅額（tax owed or refundable）。為了補(bǔ)繳稅款（pay tax owed）或申請(qǐng)退稅（claim refunds），納稅人應(yīng)進(jìn)行年度個(gè)人所得稅自行申報(bào)。

For listed enterprises, the separate taxation policies for equity incentives has been extended to the end of 2022.
將上市公司股權(quán)激勵(lì)單獨(dú)計(jì)稅政策延至2022年底。

上述政策一年可減稅1100億元。

【相關(guān)詞匯】

個(gè)人所得稅 individual income tax (IIT)

個(gè)人所得稅綜合所得年度匯算清繳 the annual individual income tax settlement for comprehensive income

專(zhuān)項(xiàng)扣除 itemized deductions

專(zhuān)項(xiàng)附加扣除 additional itemized deductions

年終獎(jiǎng) year-end bonus

參考來(lái)源：CGTN、國(guó)家稅務(wù)總局官網(wǎng)

編輯：Helen