high 2021-12-31 17:11:00

Announcement on the Continuation of Preferential Individual Income Tax Policies Including the Annual One-Time Bonus

财政部、税务总局发布公告延续实施全年一次性奖金等个人所得税优惠政策

mof
This joint announcement by the Ministry of Finance and the State Taxation Administration extends the implementation of preferential individual income tax policies, including those for annual one-time bonuses, to reduce taxpayer burden and support economic stability.
Document Text 1,782 characters
.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> 财政部 税务总局公告2021年第42号<br>   为扎实做好“六保”工作,进一步减轻纳税人负担,现将延续实施有关个人所得税优惠政策公告如下:<br>   一、《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)规定的全年一次性奖金单独计税优惠政策,执行期限延长至2023年12月31日;上市公司股权激励单独计税优惠政策,执行期限延长至2022年12月31日。<br>   二、《财政部 税务总局关于个人所得税综合所得汇算清缴涉及有关政策问题的公告》(财政部 税务总局公告2019年第94号)规定的免于办理个人所得税综合所得汇算清缴优惠政策,执行期限延长至2023年12月31日。<br>   特此公告。<br>   财政部 税务总局<br>   2021年12月31日
Topics
tax policy personal finance economic stimulus
Metadata
Publisher
Site mof
Date 2021-12-31 17:11:00
Category regulation
Policy Area 税收政策
CMS Category 政策发布
References (3)
unkn 财税〔2018〕164号 formal
unkn 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 named
unkn 财政部 税务总局关于个人所得税综合所得汇算清缴涉及有关政策问题的公告 named
Citation Network Full network →