事关年终奖！部分个人所得税优惠政策延续实施

12月29日召开的国务院常务会议，决定延续实施部分个人所得税优惠政策。

为减轻个人所得税负担（reduce the burden of individual income tax），缓解中低收入群体压力（alleviate the pressure of low- and middle-income groups），会议决定：

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.
将全年一次性奖金不并入当月工资薪金所得、实施按月单独计税的政策延至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.
将年收入不超过12万元且需补税或年度汇算补税额不超过400元的免予补税政策延至2023年底。

【知识点】

什么是个人所得税综合所得年度汇算清缴（the annual individual income tax settlement for comprehensive income）？

居民个人取得的工资薪金所得（wages and salaries）、劳务报酬所得（remunerations for independent personal services）、稿酬所得和特许权使用费所得（author’s remunerations and royalties），称之为综合所得（comprehensive income）。居民个人取得上述每项所得时，按照规定分别预扣预缴个人所得税。

纳税年度终了后，居民个人应将综合所得汇总计算缴纳年度应纳个人所得税。即取得的上述每项所得汇总后，减除60000元的费用、专项扣除（itemized deductions）、专项附加扣除（additional itemized deductions）以及税法规定的其他扣除后，为应纳税所得额。应纳税所得额乘以适用的累进税率计算出年度应纳税额（the amount of taxable income multiplied by applicable progressive tax rates is the amount of tax payable）。

年度应纳税款（the balance of tax payable）减去已预缴税款（tax withheld）后的余额为应补（退）税额（tax owed or refundable）。为了补缴税款（pay tax owed）或申请退税（claim refunds），纳税人应进行年度个人所得税自行申报。

For listed enterprises, the separate taxation policies for equity incentives has been extended to the end of 2022.
将上市公司股权激励单独计税政策延至2022年底。

上述政策一年可减税1100亿元。

【相关词汇】

个人所得税 individual income tax (IIT)

个人所得税综合所得年度汇算清缴 the annual individual income tax settlement for comprehensive income

专项扣除 itemized deductions

专项附加扣除 additional itemized deductions

年终奖 year-end bonus

参考来源：CGTN、国家税务总局官网

编辑：Helen