The latest regulations on preferential individual tax policies 1. If a resident individual obtains stock options, stock appreciation rights, restricted stocks, equity awards and other equity incentives that meet the regulations, they will not be included in the comprehensive income of the current year, and the comprehensive income tax rate table will be applied to the full amount separately to calculate tax payments.

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Calculation formula: tax payable = equity incentive income × applicable tax rate – quick calculation deduction.

2. Personal income tax is temporarily exempted from the transfer price difference income obtained by mainland individual investors from investing in stocks listed on the Hong Kong Stock Exchange through Shanghai-Hong Kong Stock Connect and Shenzhen-Hong Kong Stock Connect and from the transfer price difference income obtained from buying and selling Hong Kong fund shares through mutual recognition of funds.

Of course, in addition to the two newly announced personal preferential policies mentioned above, there are also some expired preferential policies that will continue to be implemented in 2023. The details are as follows: 1. Policies related to epidemic prevention and control for medical personnel and medical personnel participating in epidemic prevention and control work.

Temporary work subsidies and bonuses obtained by epidemic prevention workers in accordance with regulations, and medicines, medical supplies and protective equipment issued by units to individuals for the prevention of new coronary pneumonia (excluding cash) are exempt from personal income tax, and the implementation period has been extended to 2023

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2. Individual income tax is exempted from the final settlement and settlement of comprehensive income. For resident individuals whose comprehensive income does not exceed 120,000 yuan and whose annual comprehensive income does not exceed 120,000 yuan and needs to make final settlement and payment of tax, or the annual settlement and payment of tax and supplementary amount does not exceed

If the income exceeds 400 yuan, resident individuals are exempted from the final settlement of personal income tax.

3. Self-employed retired soldiers who start their own businesses and self-employed retired soldiers who are engaged in self-employment shall, within 3 years (36 months) starting from the month when they register as individual industrial and commercial households, deduct the actual payment due in sequence according to the limit of 12,000 yuan per household per year within 3 years (36 months).

For value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax, the limit standard can be increased by up to 20%.

4. Support and promote the employment and entrepreneurship of key groups who are registered as poor people, hold an "Employment and Entrepreneurship Certificate" and indicate "Self-Employment Tax Policy" or "Self-Employment Tax Policy within the Year of Graduation") or "Employment and Unemployment Registration Certificate" (Indicate "Self-Employment Tax Policy")

"Self-entrepreneurship tax policy") who are engaged in self-employment, starting from the month when they register as individual industrial and commercial households, within 3 years (36 months), the actual amount paid by them for the year will be deducted according to the limit of 12,000 yuan per household per year.

Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge and personal income tax.

The limit standard can be increased by up to 20%. 5. Relevant subsidies for foreign individuals. Foreign individuals who meet the personal conditions of residents can choose to enjoy special additional deductions for personal income tax, or choose to enjoy housing subsidies, language training fees, children's education fees, etc. according to relevant regulations.

Subsidy and tax exemption preferential policies, but cannot be enjoyed at the same time.