2. For individuals, the capitalization of capital reserve formed by individual shareholders' premium for stock issuance is not taxed.
3. Personal income distribution of other capital accumulation funds shall be implemented according to the current dividend differentiation policy: if the shareholding period exceeds 1 year, personal income tax shall be temporarily exempted from dividend income; If the shareholding period is less than 1 month (inclusive), the dividends will be fully included in the taxable income; If the holding period exceeds 1 month to 1 year (inclusive), a temporary reduction of 50% will be included in the taxable income.
1. capitalization of capital reserve of joint-stock enterprises does not belong to dividend distribution. Capitalized amount obtained by individuals is not regarded as personal income, and personal income tax is not levied.
Two, joint-stock enterprises use surplus reserve fund to distribute bonus shares, which belongs to dividend distribution. The amount of bonus shares obtained by individuals shall be taxed as personal income.
In common parlance, capital reserve is used to transfer capital reserve to shareholders, and capital reserve per share is used. Capital accumulation fund is the shareholder's equity income formed by capital, assets and other reasons other than the company's production and operation.
The capital accumulation fund of joint-stock companies mainly comes from the premium income from stock issuance, gifts accepted, asset appreciation and net assets accepted by other companies due to merger. Among them, the stock issuance premium is the most common and main source of capital accumulation fund for listed companies.
The tax object of personal income tax
Legal object
Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
Resident taxpayer
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
non-resident taxpayer
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.
Tax content
individual income tax
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
Income from labor remuneration
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
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.
Income from interest, dividends and bonuses.
legal ground
Personal Income Tax Law
Article 6
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law;
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. If you still don't understand, you can consult the relevant lawyers of Lautu. Com and solve your problems according to your actual situation.