Four. Personal income tax policy of enterprise capitalization.
1. When small and medium-sized high-tech enterprises in the demonstration area transfer their share capital to individual shareholders with undistributed profits, surplus reserves and capital reserves, individual shareholders will collect individual income tax according to the items of "interest, dividends and bonus income", and the applicable tax rate is 20%. If it is really difficult for individual shareholders to pay individual income tax in one lump sum, they may pay it in installments with the approval of the competent tax authorities, but the longest period shall not exceed 5 years.
2. Shareholders who obtain cash income from the transfer of equity shall give priority to paying unpaid taxes.
3. Before the shareholder transfers this part of the equity, the enterprise is declared bankrupt according to law, and after the shareholder disposes of the relevant rights and interests, no income is obtained or the income is less than the initial investment amount. Upon examination and approval by the competent tax authorities, unpaid personal income tax may not be levied.
4. The term "small and medium-sized high-tech enterprises" as mentioned in this Notice refers to enterprises registered in the demonstration area and subject to audit collection, which are recognized as high-tech enterprises, with annual sales and total assets not exceeding 200 million yuan and no more than 500 employees.
5. Listed small and medium-sized high-tech enterprises or small and medium-sized high-tech enterprises listed in the national share transfer system for small and medium-sized enterprises transfer their share capital to individual shareholders, and the personal income tax payable by shareholders will continue to be implemented in accordance with the current dividend and bonus personal income tax policy, and the installment tax policy stipulated in this notice is not applicable.
V. This notice shall be implemented as of 20 15+0+0. The scope of implementation includes all national independent innovation demonstration zones such as Zhongguancun, Hefei-Wuhu-Bengbu Independent Innovation Comprehensive Experimental Zone and Mianyang Science and Technology City. "
2. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Ministry of Finance on Extending the Pilot Tax Policy of National Independent Innovation Demonstration Zone to the Whole Country (Caishui [2065 438+05] 165 438+06), "
Three. Personal income tax policy of enterprise capitalization.