中小高新技术企业向个人股东转增股本分期缴纳个人所得税政策

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, particularly focusing on policies that facilitate capital increase through profit distribution to individual shareholders of small high-tech enterprises [2][3]. Summary by Relevant Sections Support for Small and Micro Enterprises - Tax incentives are provided to support the development of small and micro enterprises and individual businesses [2]. Conditions for Enjoying Benefits - Small high-tech enterprises must be registered in China, recognized as high-tech enterprises, with annual sales and total assets not exceeding 200 million yuan, and a workforce of no more than 500 people [3]. Tax Payment Policy - From January 1, 2016, small high-tech enterprises can allow individual shareholders to pay personal income tax in installments if they face difficulties in making a one-time payment when increasing capital from undistributed profits, surplus reserves, or capital reserves. The installment plan can extend up to five calendar years [2][3]. Reporting Requirements - To enjoy the tax benefits, relevant documentation must be submitted to the tax authority for record-keeping [5].