2. Caishui [20 1 5]16 stipulates that it is really difficult for small and medium-sized high-tech enterprises to transfer their undistributed profits, surpluses and capital reserves to individual shareholders nationwide from 20 16 and1.
When individual shareholders obtain increased share capital, individual income tax shall be levied at the rate of 20% according to the items of "interest, dividend and bonus income".
Three. The "capital reserve fund" mentioned in Guo Shui Fa [1997] 198 refers to the capital reserve fund formed by the share premium issuance income of joint-stock enterprises. The amount obtained by an individual from the transfer of the share capital shall not be levied as taxable income. However, other capital accumulation funds that are inconsistent with this should be allocated personal income and personal income tax should be levied according to law.
Four. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Extended data:
Tax content
I. Operating income
Including the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions.
The income from the production and operation of individual industrial and commercial households includes four aspects:
(1) Urban and rural individual industrial and commercial households have been approved by the administrative department for industry and commerce to start business and obtain a business license, and engaged in the production and operation of industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting.
(3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities.
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Two. Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds.
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