Core Viewpoint - The article discusses the tax incentives related to the transformation of scientific and technological achievements, particularly focusing on personal income tax policies for high-tech enterprises and non-profit research institutions [2]. Group 1: Personal Income Tax Policies for High-Tech Enterprises - Since January 1, 2016, high-tech enterprises can allow their technical personnel to pay personal income tax on stock rewards in installments over a period not exceeding five calendar years [4]. - Relevant technical personnel are defined as those who have made significant contributions to the research and industrialization of technological achievements, including key project leaders and senior management responsible for major product lines [4]. - Stock rewards refer to the shares or equity granted to relevant technical personnel without charge [4]. Group 2: Cash Rewards for Technological Achievements - Non-profit research institutions and universities can provide cash rewards to their technical personnel from the income generated by the transformation of job-related technological achievements, with a 50% reduction in the taxable amount [7]. - Eligible recipients include technical personnel from non-profit research institutions and universities, which are defined as state-established or registered non-profit entities [9][10]. Group 3: Deferred Tax Policies for Stock Rewards - Since July 1, 1999, individuals receiving stock or equity as rewards for transforming job-related technological achievements can defer personal income tax until they receive dividends or transfer the equity [15]. - Eligible individuals must be formal employees of the research institutions or universities that grant the rewards [15]. Group 4: Deferred Tax Policies for Technology Investment - Individuals investing technological achievements into domestic enterprises can choose to defer tax on the entire consideration paid in stock, allowing for tax payment upon the transfer of equity [17]. - The definition of technological achievements includes patents, software copyrights, and other specified technologies [17]. Group 5: Documentation and Compliance - Enterprises must submit various documents for tax deferral, including a tax deferral application form and relevant proof of technology achievements [18]. - Tax withholding entities are required to report deferred tax situations annually to the tax authorities [18].

欢迎扫描下方二维码关注： 在中国境内有住所,或者无住所而一 个纳税年度内在中国境内居住累计满一百 八十三天的个人,为居民个人。 在中国境内有住所 > 居民个人 无住所而一个纳税年 L 度内在中国境内居住 累计满一百八十三天 02 相同居民个人 在中国境内无住所又不居住,或者无住 所而一个纳税年度内在中国境内居住累计不 百八十三天的个人,为非居民个人。 满一 在中国境内无住所 又不居住 非居民 无住所而一个纳税年度 L 个人 内在中国境内居住累计 不满一百八十三天 那外籍员工在年度首次申报时无法准确判断 居住天数,我们该按什么身份为其申报呢? 无住所个人在一个纳税年度内首次申报时》 应当根据合同约定等情况预计一个纳税年度内境 内居住天数以及在税收协定规定的期间内境内停 留天数,按照预计情况计算缴纳税款。 算,居住天数居然超过了183天。 这可怎么办?我们一起来看看! 居民个人与非居民个人区别 01 居民个人 非居民→居民 无住所个人预先判定为非居民个人,因延 长居住天数达到居民个人条件的,一个纳税年 度内税款扣缴方法保持不变,年度终了后按照 居民个人有关规定办理汇算清缴,但该个人在 当年离境目预计年度内不再入境 ...