“余額寶”“零錢寶”“現(xiàn)金寶”……層出不窮的互聯(lián)網(wǎng)理財(cái)產(chǎn)品，讓居民的金融理財(cái)方式多了一個(gè)選擇，那么，這些“余額寶”們的收益是否繳納個(gè)人所得稅呢?濟(jì)南代理記賬公司為你解答各種投資理財(cái)產(chǎn)品如何繳納個(gè)人所得稅。 

"Balance", "change", "cash"...Internet financial products emerge in endlessly, make residents more financing way is an option, so, whether the "balance" the benefits of personal income tax?Jinan agent billing company for you to solve all kinds of investment financial products how to pay individual income tax.
一、理財(cái)產(chǎn)品轉(zhuǎn)讓（Financial product transfer）
根據(jù)《中華人民共和國個(gè)人所得稅法》中華人民共和國主席令第48號的規(guī)定：個(gè)人轉(zhuǎn)讓有價(jià)證券、股權(quán)等財(cái)產(chǎn)轉(zhuǎn)讓所得，以轉(zhuǎn)讓財(cái)產(chǎn)的收入額減除財(cái)產(chǎn)原值和合理費(fèi)用后的余額，為應(yīng)納稅所得額，適用比例稅率，稅率為百分之二十。其中有價(jià)證券的財(cái)產(chǎn)原值，為買入價(jià)以及買入時(shí)按照規(guī)定交納的有關(guān)費(fèi)用。
According to the law of the People's Republic of China on individual income tax law of the People's Republic of the provisions of the no. 48: individual securities, the transfer of equity transfer of property income, to transfer property income minus the original value of the property and reasonable expenses, for the amount of taxable income, the applicable rate, the tax rate shall be twenty percent.The original value of the property of the securities for bid and pay the relevant fees in accordance with the relevant provisions when buying.
1.股票轉(zhuǎn)讓所得（Stock transfer income）
根據(jù)《中華人民共和國個(gè)人所得稅法實(shí)施條例》的規(guī)定：對股票轉(zhuǎn)讓所得征收個(gè)人所得稅的辦法，由國務(wù)院財(cái)政部門另行制定，報(bào)國務(wù)院批準(zhǔn)施行。
According to the individual income tax law of the People's Republic of China regulations on the implementation of the regulations, for the collection of individual income tax from the stock transfer, shall be separately formulated by the financial department of the state council, the state council for approval before implementation.
國稅總局2006年發(fā)文規(guī)定，年收入超過12萬元的人應(yīng)該自行申報(bào)收入情況，其中投資股市獲得的收入也需申報(bào)。此舉一度被看作是對炒股收入開征資本利得稅的前奏曲。當(dāng)時(shí)曾引起股市大跌，后來國家稅務(wù)總局有關(guān)負(fù)責(zé)人已經(jīng)明確表示，將對于包括個(gè)人的股票轉(zhuǎn)讓所得在內(nèi)的年所得12萬元以上的個(gè)人要自行申報(bào)，理解為將對股票轉(zhuǎn)讓所得征收個(gè)人所得稅是不正確的，目前國稅總局不會(huì)征收“資本利得稅”。
Of taxation in 2006 issued regulations, earning more than $120000 should be a self-reported income, including income also need to invest in the stock market returns.Once the move is seen as a prelude to fry a capital gains tax revenue.Had caused the stock market crash, then in charge of the state administration of taxation has made it clear that will be for years, including personal stock transfer income, income of 120000 yuan of above individual self-declaration, understood as on imposing individual income tax on proceeds from transfer of shares is not correct, the current national tax administration not to impose "capital gains tax".
為配合我國企業(yè)改制和鼓勵(lì)證券市場的健康發(fā)展，經(jīng)報(bào)國務(wù)院同意，財(cái)政部 國家稅務(wù)總局分別于1994年發(fā)文《財(cái)政部 國家稅務(wù)總局關(guān)于股票轉(zhuǎn)讓所得暫不征收個(gè)人所得稅的通知》、1996年發(fā)文《財(cái)政部 國家稅務(wù)總局關(guān)于股票轉(zhuǎn)讓所得1996年暫不征收個(gè)人所得稅的通知》、1998年發(fā)文《財(cái)政部 國家稅務(wù)總局關(guān)于個(gè)人轉(zhuǎn)讓股票所得繼續(xù)暫免征收個(gè)人所得稅的通知》規(guī)定從1994年起，對股票轉(zhuǎn)讓所得暫免征收個(gè)人所得稅。
To tie in with our country enterprise restructuring and encourage the healthy development of securities market, with the approval of the state council, in 1994, respectively, of the national tax administration of the ministry of finance issued "the state administration of taxation on stock temporarily not to impose individual income tax on proceeds from transfer notice, issued in 1996, the ministry of finance in 1996, the state administration of taxation on the stock transfer income temporarily not to impose individual income tax notice, issued in 1998, the ministry of finance the state administration of taxation on personal resulting from transfer of shares to continue a suspension notice for imposing individual income tax regulations from 1994, the stock transfer from individual income tax shall be levied a suspension.
2.基金產(chǎn)品轉(zhuǎn)讓所得（ransfer income fund products)
《財(cái)政部 國家稅務(wù)總局關(guān)于開放式證券投資基金有關(guān)稅收問題的通知》財(cái)稅〔2002〕128號第二條規(guī)定：對個(gè)人投資者申購和贖回基金單位取得的差價(jià)收入，在對個(gè)人買賣股票的差價(jià)收入未恢復(fù)征收個(gè)人所得稅以前，暫不征收個(gè)人所得稅。
The ministry of finance the state administration of taxation on open-end securities investment fund on the problem of tax notice caishui [2002] no. 128 stipulated in article 2: for individual investors purchase and redemption of fund units to obtain the difference of income, the income is not a difference of individuals buy and sell stocks recover before imposing individual income tax, temporarily not to impose individual income tax.
由于目前對個(gè)人買賣股票的差價(jià)收入免征個(gè)人所得稅，因此對個(gè)人投資者申購和贖回基金單位取得的差價(jià)收入暫不征收個(gè)人所得稅。
Due to the personal income of price difference of buy and sell stocks shall be exempted from individual income tax, thus for individual investors purchase and redemption of fund units temporarily not to impose individual income tax for the income gained from price difference.
3. 紙黃金轉(zhuǎn)讓所得(The paper gold transfer income)

對于個(gè)人取得紙黃金轉(zhuǎn)讓所得是否繳納個(gè)人所得稅， 2010年六部委聯(lián)合發(fā)布了《關(guān)于促進(jìn)黃金市場發(fā)展的若干意見》，當(dāng)中提到研究推動(dòng)完善投資性黃金和商業(yè)銀行黃金業(yè)務(wù)稅收政策。截止今日總局沒有明確規(guī)定，隨著黃金投資需求的增加，相關(guān)法律法規(guī)需要明確和完善，防止各地執(zhí)行的不一致。
For individuals pay individual income tax income by the transfer paper gold, in 2010, six ministries jointly issued "about several opinions to promote the development of the gold market, the mention of study to promote perfecting the investment gold and gold business of commercial bank tax policy.As there is no specific provision in the administration of today, with the increase of gold investment demand, relevant laws and regulations need to clear and perfect, prevent inconsistent across execution.
目前銀行黃金、白銀T+D業(yè)務(wù)一般都未代收個(gè)人所得稅。不過部分地區(qū)明確需繳納個(gè)人所得稅，如江蘇省地方稅務(wù)局在2011年回答納稅人提問時(shí)明確，根據(jù)《中華人民共和國個(gè)人所得稅法》及《實(shí)施條例》的規(guī)定，個(gè)人買賣紙黃金等金融商品取得的收入，應(yīng)當(dāng)按照“財(cái)產(chǎn)轉(zhuǎn)讓所得”項(xiàng)目計(jì)算個(gè)人所得稅，以轉(zhuǎn)讓財(cái)產(chǎn)的收入額減除財(cái)產(chǎn)原值和合理費(fèi)用后的余額，為應(yīng)納稅所得額，適用20%的比例稅率計(jì)算繳納個(gè)人所得稅。
The current bank gold, silver T + D is generally not collecting individual income tax.Parts but need to pay individual income tax, such as local taxation bureau of jiangsu province in 2011 clear answer questions from taxpayers, according to the law of the People's Republic of China on individual income tax law and the provisions of the regulations on the implementation of business paper gold of financial products such as personal income, shall, in accordance with the "property transfer income" project, calculate the individual income tax, to transfer property income minus the original value of the property and reasonable expenses, for the amount of taxable income, the proportion of 20% to calculate and pay personal income tax rate shall apply.
二、理財(cái)產(chǎn)品收益(Financial product yield)
根據(jù)《中華人民共和國個(gè)人所得稅法》中華人民共和國主席令第48號的規(guī)定：個(gè)人擁有債權(quán)、股權(quán)而取得的利息、股息、紅利所得以每次收入額為應(yīng)納稅所得額，適用比例稅率，稅率為百分之二十。
According to the law of the People's Republic of China on individual income tax law of the People's Republic of the provisions of the no. 48: the individual creditor's rights, equity and interest, dividends, bonuses to each income is taxable income, the applicable rate, the tax rate shall be twenty percent.
1.股息紅利所得(Dividend, dividend income)
對購買上市公司股票取得的股息紅利所得如何納稅，財(cái)政部 國家稅務(wù)總局 證監(jiān)會(huì)發(fā)文另行作出規(guī)定，根據(jù)《財(cái)政部 國家稅務(wù)總局 證監(jiān)會(huì)關(guān)于實(shí)施上市公司股息紅利差別化個(gè)人所得稅政策有關(guān)問題的通知》財(cái)稅﹝2012﹞85號的規(guī)定，因上市公司分紅取得的股息紅利所得，需要根據(jù)持有時(shí)間不同，確認(rèn)不同的納稅義務(wù)。持股期限在1個(gè)月以內(nèi)(含1個(gè)月)的，股息紅利所得全額按照20%繳納個(gè)人所得稅。如果持股期限在1個(gè)月以上至1年(含1年)的，股息紅利所得就可以按照50%計(jì)入股東個(gè)人應(yīng)稅收入，即實(shí)際稅率變成了10%。如果持股期限超過1年的，股息紅利所得就可以按照25%計(jì)入股東個(gè)人應(yīng)稅所得，即實(shí)際稅率變成了5%。
To buy shares of the listed company dividend, dividend income to pay taxes, the securities and futures commission of the national tax administration of the ministry of finance issued to make separate stipulations, according to the national tax administration of the ministry of finance, the securities regulatory commission on the implementation of the listed company dividends differentiation of notice of individual income tax policy on taxation, 2012 (2012), the provisions of the obtained for the dividends of listed companies get dividends, need according to different holding time, confirm different tax obligations.Holding period within one month (1 month), dividend, dividend income in full in accordance with the 20% pay individual income tax.If the holding period more than 1 month to 1 year (including 1 year), dividend, dividend income can according to the 50% recorded in the shareholders personal taxable income, namely the effective tax rate changed to 10%.If the holding period more than 1 year, dividend, dividend income can according to the 25% recorded in the shareholders personal taxable income, namely the effective tax rate changed to 5%.
2.基金產(chǎn)品(Fund products)
《財(cái)政部 國家稅務(wù)總局關(guān)于開放式證券投資基金有關(guān)稅收問題的通知》財(cái)稅〔2002〕128號第二條規(guī)定：對基金取得的股票的股息、紅利收入，債券的利息收入、儲蓄存款利息收入，由上市公司、發(fā)行債券的企業(yè)和銀行在向基金支付上述收入時(shí)代扣代繳20%的個(gè)人所得稅;對投資者(包括個(gè)人和機(jī)構(gòu)投資者)從基金分配中取得的收入，暫不征收個(gè)人所得稅。
The ministry of finance the state administration of taxation on open-end securities investment fund on the problem of tax notice caishui [2002] no. 128 stipulated in article 2: for the fund of stock dividends, dividend income, bond interest income, savings deposit interest income, bonds issued by a listed company, companies and Banks to withhold the tax fund pays the actor 20% of personal income tax;For investors (including individual and institutional investors) receive income from the fund allocation, temporarily not to impose individual income tax.
本文開頭提到的 “余額寶”們都是與相關(guān)基金掛鉤，用戶在其網(wǎng)站直接購買基金等理財(cái)產(chǎn)品，例如“余額寶”就是相當(dāng)于購買天弘基金管理公司的貨幣基金產(chǎn)品，所以和購買普通的基金產(chǎn)品類似，暫不征收個(gè)人所得稅。
The beginning of the article mentioned "balance" is linked to the related fund, users on its web site directly buy funds and other financial products, such as the "balance" is equivalent to buy celestica fund management company's monetary fund products, so similar to buy common fund products, temporarily not to impose individual income tax.
3.國債和國家發(fā)行的金融債券利息(Government bonds and financial bonds issued by the interest)
根據(jù)《中華人民共和國個(gè)人所得稅法》規(guī)定，國債和國家發(fā)行的金融債券利息免納個(gè)人所得稅。
According to the individual income tax law of the People's Republic of China "regulation, interest on bonds and financial bonds issued by the exempt from individual income tax.
4.銀行理財(cái)產(chǎn)品(Bank financial products）
對于銀行理財(cái)產(chǎn)品(包含人民幣理財(cái)產(chǎn)品、外匯理財(cái)產(chǎn)品)收益是否納稅，總局并沒有具體規(guī)定，實(shí)際操作中多數(shù)銀行沒有代扣代繳個(gè)人所得稅，從《青島地稅2012年度個(gè)人所得稅熱點(diǎn)問題解答》中可以得到佐證，青島地稅指出，通過銀行銷售的理財(cái)產(chǎn)品品種很多，有銀行自行開發(fā)的理財(cái)產(chǎn)品，有銀行代信托公司或保險(xiǎn)公司代銷的產(chǎn)品，還有委托貸款。經(jīng)請示總局，對個(gè)人取得的上述收益現(xiàn)暫不征收個(gè)人所得稅。
For bank financial products (including RMB financial products, foreign exchange financial products) income tax, the administration has not specific provisions, in practice most Banks without withholding individual income tax, from the Qingdao local 2012 annual personal income tax issues solved ", evidence can be found in the Qingdao local, points out that through bank marketing is a wide variety of products, products developed by the bank, the bank and trust company or insurance company on a commission basis product, and entrusted loans.After administration of ask for instructions, the income of individuals are now temporarily not to impose individual income tax.
在此有一種情況也需要區(qū)分：一個(gè)專門做投資的合伙企業(yè)，有兩個(gè)自然人合伙人。購買了銀行理財(cái)產(chǎn)品。年底，合伙企業(yè)計(jì)算合伙人應(yīng)繳納的個(gè)人所得稅時(shí)，這部分理財(cái)收益是否要交個(gè)人所得稅呢?
Here also in the case of a need to distinguish between: a partnership enterprise specializes in investment, there are two natural partners.Buy bank financing products.At the end of the partnership enterprise computing partner shall pay individual income tax, this part of the financial revenue whether to pay personal income tax?
《國家稅務(wù)總局關(guān)于切實(shí)加強(qiáng)高收入者個(gè)人所得稅征管的通知》國稅發(fā)〔2011〕50號規(guī)定：對個(gè)人獨(dú)資企業(yè)和合伙企業(yè)從事股權(quán)(票)、期貨、基金、債券、外匯、貴重金屬、資源開采權(quán)及其他投資品交易取得的所得，應(yīng)全部納入生產(chǎn)經(jīng)營所得，依法征收個(gè)人所得稅。
The state administration of taxation on strengthen the high income individual income tax collection and administration of circular guoshuifa [2011] no. 50 regulation: the sole proprietorship enterprises and partnership enterprises engaged in equity (ticket), futures, funds, bonds, foreign exchange, precious metals, resource rights and other investment income from trading, shall all be included in the production and operation income, individual income tax shall be levied in accordance with the law.
可見，同樣是個(gè)人所得稅，由于身份不同，同樣的業(yè)務(wù)就面臨著不同的納稅義務(wù)，個(gè)人購買銀行理財(cái)產(chǎn)品產(chǎn)生的利息收益就不需要繳稅，而合伙企業(yè)購買理財(cái)產(chǎn)品的利息收益就需要繳稅。
Visible, is also a personal income tax, due to the different status, the same business is facing different tax obligations, individuals to buy bank financing products produced by the interest income don't need to pay taxes, and interest income of the partnership to buy financial products will need to pay taxes.
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