@!Employees' equity incentives can be paid in 3 years!

In order to support Zhongguancun National Independent Innovation Demonstration Zone

Carry out high -level technology self -reliance first trial reforms first first

Accelerate the construction of Beijing International Science and Technology Innovation Center

The Ministry of Finance and the State Administration of Taxation jointly issued documents

From January 1, 2022

In the core area of ​​the demonstration area (Haidian Garden)

Carry out equity incentive installment tax pilot pilots

It is worth noting

This policy only applies to

Registered in the independent innovation of Zhongguancun countries

The core area of ​​the demonstration area (Haidian Garden)

Listing high -tech enterprise

To facilitate the company to understand the policy content

Enjoy policy discounts

A few days ago, Zhang Run from the Income Tax Section of the Taxation Bureau of Haidian District

Entering Haidian Rong Media Live Room

As for the core area of ​​Zhongguancun National Independent Innovation Demonstration Zone (Haidian Garden)

Equity incentive installment tax policy interpret

ask

What is the policy basis?

answer

"Notice of the General Administration of Taxation on the Core District (Haidian Garden) Stock Incentive Incentive Policy Tax Policy of Zhongguancun National Independent Innovation Demonstration Zone (Haidianyuan) (Cai Tax [2022] No. 16)

"Beijing Municipal Finance Bureau's State Taxation Bureau Beijing Municipal Taxation Bureau Beijing Municipal Science and Technology Commission Zhongguancun Science and Technology Park Management Committee forwarding the State of the Ministry of Finance's State of the Ministry of Finance's Notice on the Equity Incentive Policy of the Core District (Haidian Park) of Zhongguancun National Independent Innovation Demonstration Zone (Haidian Park" (Beijing Cai taxation [2022] No. 1217)

ask

What is the policy content?

answer

Starting from January 1, 2022, a listed high -tech enterprise registered in the core area (Haidian Garden) registered in Zhongguancun National Innovation Demonstration Zone (Haidianyuan) awarded individuals' stock options, restricted stocks, and equity awards. From the date of the shares of the rights bank, restricted stocks, or obtaining equity awards, personal income tax will be paid within 3 years.

ask

What is the scope of policy applications?

answer

Listing high -tech enterprises registered in the core area of ​​Zhongguancun's independent innovation demonstration area (Haidianyuan). The notice of the notice of listed high -tech enterprises refers to enterprises that have been listed as high -tech enterprises through technology, finance, and tax departments that have been identified as high -tech enterprises and their shares listed on the Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange.

Compared with the previous policies, the New Deal will extend the tax period of the company's equity incentives for personal income tax to extend from 1 year to 3 years. This can effectively reduce the tax burden on equity incentives, alleviate the pressure on tax payment, and further enhance the effects of corporate equity incentives and promote the common development of talents and enterprises.

ask

What is the calculation method?

answer

● Calculation of taxable taxes income from personal equity incentives of residents:

The listed high -tech enterprise registered by the core area (Haidianyuan) of Zhongguancun National Independent Innovation Demonstration Zone granted individuals 'stock options, restricted stocks, equity awards and other equity incentives, and calculated the taxable amount in accordance with the individual tax calculation method of listed companies' equity incentives. (Do not join the comprehensive income of the year, and apply the comprehensive income tax rate separately in the full amount)

Taxable amount = equity incentive income*Applicable tax rate-speed calculation deduction number

If a resident has obtained more than twice (including twice) equity incentives within one tax year, the tax should be calculated and calculated.

● Calculation of taxable taxes income from personal equity incentives for non -residents:

Do not merge with other salary income of the month, and calculate the tax separately.

The tax shall be included in 6 months without depending on the expenses.

The taxable amount of the month = [(Total amount of equity incentives/6 in this Gregorian calendar)*Applicable tax rate-speed calculation deduction number]*6- The tax incentive income of equity incentives in this Gregorian calendar

ask

Requirement requirements and filing time?

answer

If an individual chooses to pay personal income tax within 3 years, the enterprise shall apply to the competent tax authority for the record.

Enterprises shall apply for the record within 15 days of the shares of the rights bank, restricted stocks, or equity awards.

ask

Need to prepare information?

answer

Submit to the competent tax authorities to identify the certificate of high -tech enterprises;

"Zhongguancun National Independent Innovation Demonstration Zone (Haidian Garden) listed high -tech enterprise equity of equity incentive personal income tax incentives for personal income tax incentives";

When the enterprise first handles the equity incentive for record, it should also submit to the competent tax authority to submit equity incentive plans, board or shareholders' meeting resolutions.

Tax Class

What is equity incentive?

Why should equity incentive pay taxes?

Similar to cash incentives such as bonuses and welfare, equity incentives are a kind of incentive for employees in the form of equity. Enterprises grant employee equity below market price or free of charge, reward employees' previous work performance, and further stimulate their enthusiasm for work and develop with the enterprise. In equity incentives, employees often obtain corporate equity at low prices or free. For this part of the discount, it is essentially a non -cash -shaped subsidy or bonus issued by an enterprise to employees, and taxation should be calculated when employees obtain it. This is also an international approach.

What are the main forms of equity incentives?

The equity incentive form of equity incentives issued this time, including equity incentives, including stock (rights) options, restricted stocks and equity awards, as follows:

Stocks (rights) options refer to the right to purchase the company's stock (rights) at a price agreed at a certain period of time at a certain period of time. When employees do exercise, they can decide whether to purchase equity according to the company's development.

Restricted stocks refer to the company's equity of the company in accordance with the pre -determined conditions to grant a certain amount of incentive objects. The incentive object can only dispose of the equity if the working life or performance target meets the requirements of the equity incentive plan. Equity rewards refer to a certain share of an incentive object or a certain number of shares of the enterprise for free incentive objects.

How to pay taxes for equity incentives for listed companies?

The equity incentive tax calculation method of listed companies remains unchanged, and continues to be in accordance with the "Notice of the State Administration of Taxation of the Ministry of Finance on the Individual Increase of Personal stock options" (Cai Tax [2005] No. 35) and the "State Administration of Taxation on Personal Stock Options. Notice of income tax -related issues (National Taxation Letter [2006] No. 902), "Notice of the State Administration of Taxation on the Income of the State of the Ministry of Finance and the Requirement of Personal Income Tax Related Issues Requirement of Personal Income Tax" "Notice of State Administration of Taxation on the issue of personal income tax" (National Taxation Letter [2009] No. 461), "Notice of the General Administration of Taxation of the Ministry of Finance on the Correction of Personal Income Tax Law on the Connection of Promotion Policies" (Cai Tax [2018] No. 164 ), The "Announcement of the General Administration of Taxation of the Ministry of Finance on continuing the implementation of the first -time bonus and other personal income tax preferential policies" (announcement of the Ministry of Finance's General Taxation Administration announced No. 42) and other relevant regulations. The policy adjustment involving the equity incentive of listed companies is mainly to extend the 12 -month tax payment period to 36 months.

Text: Wang Jiaqi

Edit: Luo Yuhan

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