Announcement from the Ministry of Finance and the State Administration of Taxation!
It has been clarified that a number of preferential personal income tax policies
will continue to be implemented until the end of this year
The Ministry of Finance and the State Administration of Taxation
Announcement on the continuation of the preferential policies on personal income tax
The Ministry of Finance and the State Administration of Taxation Announcement No. 2 of 2023
In order to support the innovative development of our country's enterprises and the opening up of capital markets , the relevant preferential personal income tax policies are hereby announced as follows:
1. "The Ministry of Finance The preferential separate tax calculation policy for equity incentives of listed companies stipulated in the Announcement of the State Administration of Taxation on the continuation of the preferential personal income tax policies for annual one-time bonuses and other personal income taxes (Ministry of Finance and State Administration of Taxation Announcement No. 42 of 2021) will continue to be implemented from January 1, 2023 to December 31, 2023.
2. The preferential personal income tax policies stipulated in the "Announcement of the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission on the continuation of the implementation of the Shanghai-Hong Kong and Shenzhen-Hong Kong Stock Market Interoperability Mechanism and the Mutual Recognition of Funds between the Mainland and Hong Kong Personal Income Tax Policies" (Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission Announcement No. 93 of 2019) will continue to be implemented from January 1, 2023 to December 31, 2023.
hereby announces.
Ministry of Finance and State Administration of Taxation
January 16, 2023
Text: Shanghai Taxation
Editor: Lin Xinyi
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