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<p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;">最新消息，财政部、税务总局发布关于个人取得有关收入适用个人所得税应税所得项目的公告。</p><p><img data-src="http://p2.qhimgs4.com/t01abfa8e25a59dd598.jpg" class="loaded" src="/ueditor/jsp/upload/image/20190826/1566784841659073757.jpg" data-was-processed="true" style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; border: none; display: block; vertical-align: middle; background: none; width: 750px; height: 598px;"/></p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （图片来源于中华人民共和国财政部）</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;">政策原文如下：</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 一、个人为单位或他人提供担保获得收入，按照“偶然所得”项目计算缴纳个人所得税。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 二、房屋产权所有人将房屋产权无偿赠与他人的，受赠人因无偿受赠房屋取得的受赠收入，按照“偶然所得”项目计算缴纳个人所得税。按照《财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》（财税〔2009〕78号）第一条规定，符合以下情形的，对当事双方不征收个人所得税：</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （一）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （二）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （三）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 前款所称受赠收入的应纳税所得额按照《财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》（财税〔2009〕78号）第四条规定计算。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 三、企业在业务宣传、广告等活动中，随机向本单位以外的个人赠送礼品（包括网络红包，下同），以及企业在年会、座谈会、庆典以及其他活动中向本单位以外的个人赠送礼品，个人取得的礼品收入，按照“偶然所得”项目计算缴纳个人所得税，但企业赠送的具有价格折扣或折让性质的消费券、代金券、抵用券、优惠券等礼品除外。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 前款所称礼品收入的应纳税所得额按照《财政部 国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知》（财税〔2011〕50号）第三条规定计算。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 四、个人按照《财政部 税务总局 人力资源社会保障部 中国银行保险监督管理委员会 证监会关于开展个人税收递延型商业养老保险试点的通知》（财税〔2018〕22号）的规定，领取的税收递延型商业养老保险的养老金收入，其中25%部分予以免税，其余75%部分按照10%的比例税率计算缴纳个人所得税，税款计入“工资、薪金所得”项目，由保险机构代扣代缴后，在个人购买税延养老保险的机构所在地办理全员全额扣缴申报。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> 五、本公告自2019年1月1日起执行。下列文件或文件条款同时废止：</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （一）《财政部 国家税务总局关于银行部门以超过国家利率支付给储户的揽储奖金征收个人所得税问题的批复》（财税字〔1995〕64号）；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （二）《国家税务总局对中国科学院院士荣誉奖金征收个人所得税问题的复函》（国税函〔1995〕351号）；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （三）《国家税务总局关于未分配的投资者收益和个人人寿保险收入征收个人所得税问题的批复》（国税函〔1998〕546号）第二条；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （四）《国家税务总局关于个人所得税有关政策问题的通知》（国税发〔1999〕58号）第三条；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （五）《国家税务总局关于股民从证券公司取得的回扣收入征收个人所得税问题的批复》（国税函〔1999〕627号）；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （六）《财政部 国家税务总局关于个人所得税有关问题的批复》（财税〔2005〕94号）第二条；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （七）《国家税务总局关于个人取得解除商品房买卖合同违约金征收个人所得税问题的批复》（国税函〔2006〕865号）；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （八）《财政部 国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知》（财税〔2009〕78号）第三条；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （九）《财政部 国家税务总局关于企业促销展业赠送礼品有关个人所得税问题的通知》（财税〔2011〕50号）第二条第1项、第2项；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （十）《财政部 税务总局 人力资源社会保障部 中国银行保险监督管理委员会 证监会关于开展个人税收递延型商业养老保险试点的通知》（财税〔2018〕22号）第一条第（二）项第3点第二段；</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;"> （十一）《国家税务总局关于开展个人税收递延型商业养老保险试点有关征管问题的公告》（国家税务总局公告2018年第21号）第二条。</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;">【购房资讯轻松享，快来关注乐居网】</p><p style="transition: margin 0.1s linear 0s, padding 0.1s linear 0s, width 0.1s linear 0s, height 0.1s linear 0s; margin-bottom: 16px; color: rgb(51, 51, 51); font-family: "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "WenQuanYi Micro Hei", "Helvetica Neue", Arial, sans-serif; font-size: 16px; letter-spacing: 0.5px; white-space: normal;">文章来源:中华人民共和国财政部</p>
