新聞資訊

網站首頁  >  新聞資訊  >  通知公告  >  正文

財政部 稅務總局關于個人取得有關收入適用個人所得稅應稅所得項目的公告

2019年07月09日 19:06  點擊:[]

財政部國家稅務總局公告2019年第74

為貫徹落實修改后的《中華人民共和國個人所得稅法》,做好政策銜接工作,現將個人取得的有關收入適用個人所得稅應稅所得項目的事項公告如下:

一、個人為單位或他人提供擔保獲得收入,按照“偶然所得”項目計算繳納個人所得稅。

二、房屋產權所有人將房屋產權無償贈與他人的,受贈人因無償受贈房屋取得的受贈收入,按照“偶然所得”項目計算繳納個人所得稅。按照《財政部國家稅務總局關于個人無償受贈房屋有關個人所得稅問題的通知》(財稅〔2019〕78號)第一條規定,符合以下情形的,對當事雙方不征收個人所得稅:

(一)房屋產權所有人將房屋產權無償贈與配偶、父母、子女、祖父母、外祖父母、孫子女、外孫子女、兄弟姐妹;

(二)房屋產權所有人將房屋產權無償贈與對其承擔撫養或者贍養義務的撫養人或者贍養人;

(三)房屋產權所有人死亡,依法取得房屋產權的法定繼承人,遺囑繼承人或受遺贈人。

前款所稱受贈收入的應納稅所得額按照《財政部國家稅務總局關于個人無償受贈房屋有關個人所得稅問題的通知》(財稅〔2019〕78號)第四條規定計算。

三、企業在業務宣傳、廣告等活動中,隨機向本單位以外的個人贈送禮品(包括網絡紅包,下同),以及企業在年會、座談會,慶典以及其他活動中向本單位以外的個人贈送禮品,個人取得的禮品收入,按照“偶然所得”項目計算繳納個人所得稅,但企業贈送的具有價格或折讓性質的消費券、代金券、抵用券、優惠券等禮品除外。

前款所稱禮品收入的應納稅所得額按照《財政部國家稅務總局關于企業促銷展業贈送禮品有關個人所得稅問題的通知》(財稅〔2011〕50號)第三條規定計算。

四、個人按照《財政部稅務總局人力資源保障部中國銀行保險監督管理委員會證監會關于開展個人稅收遞延型商業養老保險試點的通知》(財稅〔2018〕22號)的規定,領取的稅收遞延型商業養老保險的養老金收入,其中25%部分予以免稅,其余75%部分按照10%的比例稅率計算繳納個人所得稅,稅款計入“工資、薪金所得”項目,由保險機構代扣代繳后,在個人購買稅延養老保險的機構所在地辦理全員全額扣繳申報。

五、本公告自2019年1月1日起執行。下列文件或文件條款同時廢止:

(一)《財政部國家稅務總局關于銀行部門以超過國家利率支付給儲戶獎金征收個人所得稅問題的批復》(財稅字〔1995〕64號);

(二)《國家稅務總局對中國科學院院士榮譽獎金征收個人所得稅問題的復函》(國稅函〔1995〕351號);

(三)《國家稅務總局關于未分配的投資者收益和個人人壽保險收入征收個人所得稅問題的批復》(國稅函〔1998〕546號);

(四)《國家稅務總局關于個人所得稅有關政策問題的通知》(國稅發〔1999〕58號)第三條;

(五)《國家稅務總局關于股民從證券公司取得的回扣收入征收個人所得稅問題的批復》(國稅函〔1999〕627號);

(六)《財政部國家稅務總局關于個人所得稅有關問題的批復》(財稅〔2005〕94號)第二條;

(七)《國家稅務總局關于個人去的解除商品房買賣合同違約金征收個人所得稅問題的批復》(國稅發〔2006〕865號);

(八)《財政部國家稅務總局關于個人無償受贈房屋有關個人所得稅問題的通知》(財稅〔2009〕78號)第三條;

(九)《財政部國家稅務總局關于企業促銷展業贈送禮品有關個人所得稅問題的通知》(財稅〔2011〕50號)第二條第1項、第2項;

(十)《財政部稅務總局人力資源保障部中國銀行保險監督管理委員會證監會關于開張個人所得稅收遞延型商業養老保險試點的通知》(財稅〔2018〕22號)第一條第(二)項第3點第二段;

(十一)《國家稅務總局關于開展個人稅收遞延型商業養老保險試點有關征管問題的公告》(國家稅務總局公告2018年第21號)第二條。

財政部 國家稅務總局

2019年6月19日

上一條:財政部 稅務總局關于繼續執行的車輛購置稅優惠政策的公告

下一條:財政部 國家稅務總局關于延續免征國產抗艾滋病病毒藥品增值稅政策的公告

分享到:

關閉

彩乐园2 www.849077.com | www.7025u.com | www.5446v.com | 2685.com | www.5049w.com | 80579f.com | www.89055.com | 5906rr.com | www.jl11111.com | ooo3405.com | www.50000955.co | 78666u.com | www.00773a.com | 2595o.com | www.4996sh.com | dingji0088.com | www.7366007.com | 50099c.com | www.yh888b.com | n21148.com | www.99638c.com | 50023399.com | www.099192.com | www.4amhg.com | wnsr858.com | www.1168h.com | 6946622.com | www.cn365t.com | www.72msxfpta.com | www.80065e.com | www.p86.com | 478.com | www.5958818.com | 8522tttt.com | www.tang777.com | www.4763222.com | www.636550.com | www.969516.com | 7736002.com | www.33678kk.com | kk01234.com | www.60108j.com | 1665f.com | www.251750.com | www.3066w.com | qqcp.com | www.5dwj.com | www.bst62.com | 33432o.com | www.0601m.com | i2894.com | www.978261.com | www.026319.com | gc003.cc | www.66653m.com | www.8694v.com | blm800.com | www.06820o.com | 7989y.com | www.653436.com | www.cpdjl.com | pj31.com | www.178937.com | www.71071g.com | pj300.cc | www.607316.com | www.hj829.com | 86611v.com | www.673066.com | www.5049o.com | 3844.am | www.77803a.com | www.642486.com | t365e.com | 35222c.com | www.305155.com | www.pjguangdong.com | 9484H.com | www.3890l.com | www.i55106.com | 20773388.com | www.62500.cc | www.xpj8337.com | 22207f.com | www.7qxc.com | www.www-48789.com | 4488aa.com | www.541522.com | www.33336001.com | 30019r.com | 6076.com | www.739908.com | www.936741.com | wlb44.com | 1517726.com | www.1434c.com | www.hg888.la | 0332t.com | www.3890s.com | www.138cpi.com | 500000352.com | 1259i.com | www.9818a.cc | www.k779977.com | 9995c.cc | 8159xxx.cc | www.50024k.com | www.pj5673.com | 82365b.com | 06382828.com | www.635799.com | www.32253.com | hg772018.com | 29918i.com | www.66730.cc | www.xpj29777.com | www.11188807.com | 5219b.com | www.606510.com | www.1067777.com | www.774426.com | 9030.com | www.756202.com | www.7036s.com | www.jnh885.com | 2455.com | 55119193.com | www.723035.com | www.3434ccc.com | www.55422e.com | yh66.app | 4167w.com | 51122.com | www.012115.com | www.40033.1540033.com | hjdc2018.com | xpj4828.com | www.605999aa.com | www.469703.com | www.69229.com | pj3508.com | www.324611.com | www.0343m.com | www.45992c.com | 2021o.com | 8003.com | 48330N.com | www.533574.com | www.618msc.com | sun7766.com | 3817.com | 305196.com | www.803242.com | www.738586.com | www.kj310.cc | www.78937.com | 3434a.com | 9420n.com | 4636622.com | www.827021.com | www.0601l.com | www.16181j.com | www.caipiao037.com | 83086r.com | 2757f.com | 83086e.com | www.36166i.com | www.78995.com | www.52062b.com | www.503013.com | www.44889u.com | 835a.cc | 517zb.com | www.66652e.com | www.951077.com | www.78919a.com | www.5203666.com | www.778333.com | 13132400.com | 2776l.com | 8159f.cc | 83138m.com | c63awgd8.com | 2506p.com | www.611506.com | www.2109p.com | www.07679j.com | www.5506488.com | www.bali666.com | 2019xx.cc | 6261bb.com | 3350.com | pj3508.com | 27365e.com | 99567l.com | www.597933.com | www.fcyl4.com | www.9989585.com | www.79500.com | www.z47.cc | www.4107h.com | www.yh6001.com | y73888.com | 99698w.com | hr1800.com | 80850p.com | www.621316.com | www.55kcw.com | www.8499u.com | www.js18456.com | www.35700b.com | www.36649.com | www.hg4118.com | www.y32126.cc | www.147755.com | 7605q.com | yh77333.com | 86611k.com | 4116i.com | 9679t.com | 9479a0.com | bwin68888.cc | 33382p.com | 3983012.com | 1123222.com | xpj55555.vip | 27878oo.com | 44005156.com | 1859002.com | 30019e.com | 5003com | 6616xsj.com | 5002aaa.com | 99151z.com | 1649.com | qpby.com | 38380524.com | 33313b.com | 3550m.com | 91019f.com | 4167p.com | 9485666.com | 55810.com | zhcp92.com | 61652n.com | 3379zz.com | 1654tt.com | www.98723.com | www.hg56777.com | www.9679p.com | www.168345.com | www.lfcp096.com | www.4212m.com | www.sha2299.com | www.590051.com | www.bett365.cc | www.97655g.com | www.16878z.com | www.ovfd2.com | www.502990.com | www.671206.com | www.136506.com | www.053059.com | z58955.com | 51439522.com | 8538l.com | 5589j.com | www.kb8854.com | www.39695a.com | www.hg8547.com | www.rycp154.com | www.9822ad.com | www.6687.com | www.68682m.com | www.c1371.com | www.097710.com | 28758z.com | 93936x.com | 2146b.com | www.glc66.com | www.5955333.com | www.25959a.com | www.huangma23.com | www.ihg5555.com | www.977hf.com | www.775979.com | e62365.com | 3559qqqq.com | 1992789.com | TY5506.com | www.365109e.com | www.49484.com | www.107015.com | www.b2894.com | www.55717b.com | www.ssme8.com | www.033916.com | 92226.com | 3467z.am | www.454.net | www.hg0800.com | www.673888b.com | www.3846b.com | www.27czj.com | www.77802e.com | 2019ff.cc | 7276776.com | www.a1a444.cc | www.8222000.com | www.xpj916.com | www.5441i.com | 29918y.com | j15ee.com | 500000713.com | www.61515g.com | www.8473p.com | www.80767b.com | www.938904.com | djbet338.com | tz458.com | www.56520c.com | www.082js.com | www.97828b.vip | www.826927.com | 1294z.com | 33382pp.com | www.wi4444.com | www.3066mm.com | www.255ak.com | 99111zz.com | 7240s.com | www.32329193.com | www.3066oo.com | www.015ac.com | 99111oo.com | mm99900.net | www.163888ll.com | www.7225k.com | www.hqcp9.com | 131vv.net | 9995x.cc | www.tyc800.com | www.hg366.com | www.921977.com | 386kzk.com | 155.net | www.jinying28.com | www.80065q.com | 22bb8332.com | 4590vv.com | www.330067.com | www.78680v.com | www.544242.com | 654237.com | www.h990.com | www.07679y.com | www.586775.com | 4107f.com | www.vn696.com | www.8313l.com | www.11044.cc | bcylc88.com | 3844n.com | www.4963ww.com | www.ya077.com | 0038633.com | www.yh8007.com | www.10999o.com | www.779635.com | 61999pp.com | www.7380e.com | www.68365e.com | www.50064e.com | 8449mm.com | www.88399.com | www.55228l.com | 3936e.com | 44ms888.com | www.1559502.com | www.501346.com | 3614g.com | www.57798.com | www.36166l.com | 2147001.com | www.0636b.com | www.877579.com | www.127179.com | cc00558.com | www.006357.com | www.ascp0.com | 36400033.com | www.330099m.com | www.y6086.com | www.66376u.com | 98345h.com | www.38345u.com | www.576411.com | xpj01000.com | www.jxcp3333.com | www.532918.com | 7570800.com | www.58665b.com | www.579020.com | 455yh.com | www.288988c.com | www.692918.com | 8037rrr.com | www.xinpujingcaipiao.com | www.621351.com | vipamdc.com | www.918356c.com | www.530534.com | m99345.am | www.28000i.com | www.132880.com | 6868ii.cc | www.42070016.com | 1669c.com | www.o30226.com | www.77802w.com | 809h20.com | www.zzz888.com | www.755864.com | 765905.com | www.06820i.com | 515165.com | www.xpj222111.com | www.86267d.com | 7681002.com | www.597449.com | www.582477.com | feicai0563.com | www.883399g.com | x9983.com | www.yinhe9507e.com | www.84499f.com | 37688u.com | www.jcbo13.com | www.193195.com | 4638844.com | www.sx139975.com | 4647c.com | www.lm55.com | 3413366.com | www.76543z.com | www.3933b.cc | 76886o.com | www.40288j.com | 022573.com | www.36677b.com | www.61233w.com | 7240p.com | www.huangma25.com | 52688b.com | www.308878.com | www.602917.com | 66066.com | www.610859.com | 3559e.com | www.3bet005.com | 201877886.com | www.dg533.com | www.203059.com | www.7720l.com | www.ya848.com | 3078h.com | www.546230.com | 4255a.com | www.4196o.com | hg3211.org | www.55526f.com | 518cp8.com | www.7770099.com | www.508433.com | www.jinsha200.com | www.1035u.com | 56988r.vip | www.tet365.com | 4036333.com | www.79095z.com | 4165f.com | www.7415ee.com | 2997703.com | www.r4042.com | 2698s.com | www.011116.com | x5505.com | www.242222.com | 6594ii.com | www.www5151msc.com | www.976500.com | 4812e.com | www.08588c.com | 883399a.com | www.50051k.com | 3202z.com | www.33112q.com | 878365mm.com | www.66653f.com | 009900k.com | www.9155b.cc | 47749l.com | www.52005.cc | 908080b.com | www.hc2588.com | www.88052.com | www.702392.com | www.059778.com | www.328229.com | www.6664136.com | 00dd8332.com | www.ma1777.com | 0805z.com | www.b35aa.com | 11005g.com | www.832255.com | 9694z.com | www.6364i.com | www.un333.com | www.cb7388.com | www.bet36365.com | www.m.cjcp200.com | www.88msa.com | 20188v.com | www.98888js.com | 0332i.com | www.7886267.com | 2490u.com | www.rrle2.com | www.76543i.com | 6668009.com | www.52.cc | 7741716.com | www.j98478.com | 6868bb.cc | www.904817.com | www.hg7071.com | www.693930.com | www.66300e.com | 1119420.com | www.j063801.com | 23599g.com | www.5981j.com | 3679dd.com | www.52072c.com | www.pj2026.com | www.80767v.com | www.50000991.com | bet28g.com | www.xinhuangguan.com | www.1115xj.com | www.196062.com | www.55526y.com | 117799.com | www.52072h.com | www.pj7019.com | 11443885.com | www.c33668.com | 68228x.com | www.775714.com | www.588112.com | 88807n.com | www.86267d.com | www.ylg09.com | qcloud.com | www.pjc00.vip | 8290b.com | www.346977.com | www.hg9930.com | 20550371.com | www.61233w.com | www.b22365.com | amzsyl8.com | www.s69096.com | 046967.com | www.361944.com | www.cpa866.com | 9339999i.com | www.hy5507.com | www.805kj.com | feicai029.com | www.51331d.com | www.w9603.com | 3730.com | www.71399l.com | www.sun7707.com | 32355aa.com | www.4923d.com | www.ylg09.com | youfa222.vip | www.15355v.com | www.v15501.com | 6002e.com | www.7782o.com | www.hg005.com | 6677bet.vip | www.914077.com | www.01885b.com | 2012vip66.com | www.481770.com | www.0044xpj.net | 44xx8331.com | www.015689.com | www.8645006.com | 47749l.com | 3136.com | www.c98478.com | www.2846i.com | a3685.com | www.flff7.com | www.u4042.com | aaa7570.com | www.43131k.com | www.689797.com | www.004455.net | 3552a.com | www.73166c.com | www.609sunbet.com | 7555r.com | www.506792.com | www.33111199.com | www.284888.com | hc9096.com | www.3479a.com | www.68228p.com | tzvip2024.com | 0332o.com | www.13434f.com | www.76543t.com | 0198800.com | www.754918.com | www.bet63c.com | www.hg8004.com | 518515.com | www.755017.com | www.377666y.com | www.38200l.com | d58955.com | www.767884.com | www.9931331.com | www.22832333.com | 31325w.com | www.612210.com | www.v2222.com | www.00618y.com | m69.com | www.87668e.com | www.5958122.com | www.32788a.com | 9287999.com | 9411fff.com | www.9155a.com | www.86999c.com | www.a3a555.cc | 1434o.com | www.505420.com | www.11599111.com | www.66146.net | dzc02.com | 3788kk.com | www.2109d.com | www.bet63e.com | www.00829i.com | 66136j.com | 9539k.com | www.kc37.com | www.3032jj.com | www.pj1098.com | 0015gg.com | xx888e.com | www.824980.com | www.9988kcd.com | www.77438.com | 922545.com | 559649.com | www.143552.com | www.87668f.com | www.9b008.com | www.woaicp666.com | b72227.com | 4123ww.com | www.683717.com | www.4833042.com | www.haomen2002.com | www.6009844.com | 4590x.com | 88775002.com | www.985579.com | www.68365z.com | www.569393a.com | www.hg2083.com | 8037ttt.com | 5003ii.com | www.396477.com | www.4833041.com | www.5049c.com | www.76543r.com | 0033w.cc | 8557v.com | 6363w.com | www.653750.com | www.879528.com | www.38138k.com | www.330007.com | www.00amjs.com | hg28866.com | 6423r.com | 3936m.com | www.926576.com | www.2222bj.com | www.4996gl.com | www.775678.com | www.6666wnsr.com | 500000744.com | 4116y.com | 78111177.com | www.137105.com | www.ybao7.com | www.5956868.com | www.009159.com | www.3688mhd.com | www.hg755.com | 2247i.com | 86611a.com | 881133xl.com | 1483y.com | www.193195.com | www.f093.com | www.0270s.com | www.x2894.com | www.163771.com | www.675621.com | www.k32126.cc | 3122ll.com | 1665z.com | js777js.com | 691 | www.560652.com | www.444hy.cc | www.168749.com | www.12136q.com | www.0033xpj.net | www.1382002.com | www.7036ee.com | www.365109i.com | v5581.com | 033v.net | 3685y.com | 3656ww.com | 6033b.com | 5504v.com | 3245y.com | 06385757.com | www.202430.com | www.681090.com | www.ascp5.com | www.22270.com | www.292200.com | www.999qipai.com | www.ba304.com | www.55070c.com | www.85857l.com | www.336621.com | www.tm2818.com | www.pj9448.com | www.3643h.com | www.2ag88.com | www.8887727.com | 97799s.com | 3189y.com | 66300.net | 2005.com | 202365.com | jinsha.tm | aa4118.com | 4167.com | 4995z.com | 3679nn.com | 4189111.com | 3775622.com | bb40033.com | o4212.com | 3640pp.com | 4025s.com | 5856qq.com | 838388b.com | 70118p.com | 8547tt.com | app4377.com | sbobet.com | 7720r.net | 2649l.com | am2020.cc | 115506.com | 27878xx.com | www.9846k.com | www.682844.com | www.yh201444.vip | www.9068aa.com | www.v15528.com | www.774167.com | www.hgw00888.com | www.443887.com | www.305015.me | www.8967f.com | www.848777e.com | www.47506d.com | www.86339g.com | www.g98478.com | www.yt2019.com | www.33997z.com | www.ya448.com | www.786819.com | www.320662.com | w9622.com | 1624kk.com | 2381ccc.com | 2021g.com | 4255jj.com | bet28c.com | 5002xxx.com | www.vns353.com | www.ydb01.com | www.773333.com | www.751cp2.com | www.7893w36.com | www.68365r.com | www.hg09d.com | www.371r.cc | www.580296.com | w69441144.com | 5855pp.com | c51as88.com | ii67890.com | vip4114.com | www.7338007.net | www.la0666.com | www.3239777.com | www.0032737.com | www.zzyl62.com | www.048181.com | www.08992.com | www.620977.com | 3936m.com | djbet.com | 57157v.com | 02dd.cc | www.333222i.com | www.10ff8.com | www.808888r.com | www.32638.com | www.80075j.com | www.783386.com | bogou800.vip | 11665003.com | 70118r.com | 1691899.com | www.4270gg.com | www.668hyc.com | www.hg1777.com | www.35918l.com | www.560671.com | 5622q.com | 492nn.com | qq365o.com | www.hg7158.com | www.hg7857.com | www.9895r.com | www.50788n.com | www.500763.com | 915610.com | 4465v.com | 8036d.com | www.amhg002.com | www.80969x.com | www.bd2019b.com | www.881803.com | zzylc4.com | jxf963.com | 7945cc.com | www.bb.3412233.com | www.56766.com | www.6939m.com | www.881803.com | 249163.com | 3559gggg.com | 3148.com | www.3421n.com | www.4996hk.com | www.34788h.com | www.96386o.com | y888.com | s47479.com | www.vns6985.com | www.55070c.com | www.39500x.com | www.090040.com | 7742d.com | 1888860.com | www.09569l.com | www.668cp99.com | www.162323.com | www.286967.com | 7766881.com | 8030j.com | www.767c.cc | www.221313.com | www.901175.com | 3132121.com | js57666.com | www.xpj97.com | www.n2894.com | www.936150.com | 9002s.com | pp9993.com | www.03688.com | www.270sun.com | www.673290.com | ks3334.com | 4116c.com | www.850750.com | www.556303.com | www.60123e.com | b33668.com | www.bet9339.com | www.38138m.com | www.flcb5.com | 223639.com | 123456pp.cc | www.rb208.com | www.66332z.com | tt5443.com | 2096h.com | www.3691d.com | www.hg1245.com | www.029509.com | 40033ff.com | www.7171msc.com | www.0600u.cc | www.566011.com | mmm5682.com | www.yinhecc33.com | www.1851115.com | www.877719.com | 50022211.com | www.888vip8.com | www.1429a1.com | www.845040.com | 56787aa.com | www.hjdc2000.vip | www.79095v.com | www.444601.com | 3552t.com | www.hg5532.com | www.37377d.com | 4694.com | t3144.com | www.t456x.com | www.cszb6.com | d8159.cc | www.h7788r.com | www.9187k.com | www.65707o.com | 08809.vip | www.ddpahv.com | www.12455g.com | 65005i.com | www.xhtd0099.com | www.wns123d.com | www.065966.com | 80368b.com | www.hshg22.com | www.66ffd.com | 3404k.cc | www.88837w.com | www.734331.com | 861052.com | 4546vip6.com | www.80188p.com | www.319989.com | yf2444.com | www.77731h.com | www.914909.com | 3435d.com | www.qn268.com | www.3890q.com | mayait.cn | www.vns8970.com | www.84499b.com | 5443b.com | www.383050.com | www.16065g.com | www35.vip | www.32126v.net | www.tai3366.com | 9149u.com | www.pjshandong.com | www.0343r.com | ooo3405.com | www.63877y.com | www.h6640.com | 3049t.com | www.hg24500.com | www.151228.com | js89x.vip | www.4242ff.com | www.60123s.com | haocaipiao.net | www.7607600.com | www.7777ho.com | 3726n.com | www.422209.com | www.622989.com | 8547tt.com | www.829797c.com | 98y88.vip | www.033033w.com | www.4565.am | yh7788.bet | www.32666y.com | www.11310.cc | 2324sss.com | www.807239.com | www.339361.com | 883399g.com | www.r999991.com | 50778.com | www.05125a.com | www.5086z.com | 3775622.com | www.4212t.com | flp666.com | www.39728.com | www.169082.com | 6118.com | www.8568899.com | www.550134.com | 3049x.com | www.4809n.com | 5804v.com | www.21033.com | www.731066.com | 234904.com | www.38775ss.com | 1213ooo.com | www.77777ppp.com | www.910997.com | f08199.com | www.xpj53516.com | x0066.tv | www.761111.com | www.585868.cc | wefa6.com | www.3790022.com | wnsr8820.com | www.5146z7.com | 2535.com | www.980143.com | www.943977.com | 8827vvv.com | www.699679.com | 61324499.com | www.dfh261.com | 00552007.com | www.29886h.com | www.962779.com | 65005n.com | www.3404.cc | 4488aa.com | www.4996.com | ms38648ll.cc | www.89790.com | www.77803v.com | www.p1186.com | www.998855a.com | 6220ii.com | www.84499j.com | 71707u.com | www.297555.com | 61999yy.com |