Technicians Can Pay Tax In Installments.

2011/1/27 17:08:00 41

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Reporter 26 from Zhongguancun

tax revenue

At the policy briefing, we learned that in order to encourage innovation in science and technology personnel in the park

Entrepreneurship

Under the initiative of the State Council, the relevant departments of the State Council issued three tax policies to support Zhongguancun's innovation and entrepreneurship, of which technical personnel can pay in installments.

Individual income tax

This is the first time that personal income tax has been proposed for "installment payment".

The reporter understands that the preferential tax policy mainly includes three aspects: first, the "five risks and one gold" paid by the R & D personnel and the clinical trial fees of the pharmaceutical enterprises are included in the deduction range, such as salaries, salaries, bonuses, allowances, subsidies, and the basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and housing provident funds paid directly to the R & D activities of the people's government directly under the State Council or the Beijing Municipal People's government.

The two is to raise the proportion of pre tax deduction from 2.5% to 8%, and more than half of them will be allowed to turn over in the next tax year.

The three is to award the relevant technical personnel of the enterprise in the form of share or contribution ratio, and the technical personnel can pay personal income tax in stages within 5 years.

For example, a technician obtained equity incentive, but no cash paid personal income tax at that time. According to the policy, the technician can pay the cash after pferring the equity interest, which can be understood as a period of suspension for personal income tax payment.