◎ Personal ownership of its intellectual property rights to let the company acquire shares, subject to certain conditions must apply to defer taxation.
In order to promote the circulation and application of innovation and R & D results, the personal views of its ownership of intellectual property rights, so the case with non-listed or OTC Emerging the company, the new issue of shares made by the individual, the exemption included in its current year Comprehensive income taxation.
But the current price of the stock at the actual transfer, as a gift or inheritance during distribution, the transfer price should be all, or gift, estate allocation made as the transfer of proceeds of the annual allocation gift or inheritance, and to get open before deduction of the related stock but not yet recognized after the expenses or costs levied income tax declaration.
◎ Raise the standard deduction, earned income deduction in particular, disability particular amount of the deductible, and a comprehensive income tax rate increased from a level of assessment
When individuals can not prove that the acquisition cost of the proposed transfer price to its 30% share of the acquisition cost calculation.
Standard deduction from NT (hereinafter the same) raised $ 79,000 for the 90,000 dollar (who has a spouse to increase from 158,000 yuan to 180,000 yuan)
Payroll deductions and income especially handicapped special deductions were raised from $ 108,000 to $ 128,000
Taxation level increase from the amount of consolidated net income of more than $ 10 million part of the applicable tax rate of 45% from the level
With the deduction of the amendment, 104 years from January 1 salaries standard deduction from income tax withholding tables, the grouped raised 69,501 yuan to 73,001 yuan.
