“余額寶”“零錢寶”“現金寶”……層出不窮的互聯網理財產品，讓居民的金融理財方式多了一個選擇，那么，這些“余額寶”們的收益是否繳納個人所得稅呢?濟南代理記賬公司為你解答各種投資理財產品如何繳納個人所得稅。 

"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、理財產品轉讓（Financial product transfer）
根據《中華人民共和國個人所得稅法》中華人民共和國主席令第48號的規定：個人轉讓有價證券、股權等財產轉讓所得，以轉讓財產的收入額減除財產原值和合理費用后的余額，為應納稅所得額，適用比例稅率，稅率為百分之二十。其中有價證券的財產原值，為買入價以及買入時按照規定交納的有關費用。
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.股票轉讓所得（Stock transfer income）
根據《中華人民共和國個人所得稅法實施條例》的規定：對股票轉讓所得征收個人所得稅的辦法，由國務院財政部門另行制定，報國務院批準施行。
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年發文規定，年收入超過12萬元的人應該自行申報收入情況，其中投資股市獲得的收入也需申報。此舉一度被看作是對炒股收入開征資本利得稅的前奏曲。當時曾引起股市大跌，后來國家稅務總局有關負責人已經明確表示，將對于包括個人的股票轉讓所得在內的年所得12萬元以上的個人要自行申報，理解為將對股票轉讓所得征收個人所得稅是不正確的，目前國稅總局不會征收“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".
為配合我國企業改制和鼓勵證券市場的健康發展，經報國務院同意，財政部 國家稅務總局分別于1994年發文《財政部 國家稅務總局關于股票轉讓所得暫不征收個人所得稅的通知》、1996年發文《財政部 國家稅務總局關于股票轉讓所得1996年暫不征收個人所得稅的通知》、1998年發文《財政部 國家稅務總局關于個人轉讓股票所得繼續暫免征收個人所得稅的通知》規定從1994年起，對股票轉讓所得暫免征收個人所得稅。
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.基金產品轉讓所得（ransfer income fund products)
《財政部 國家稅務總局關于開放式證券投資基金有關稅收問題的通知》財稅〔2002〕128號第二條規定：對個人投資者申購和贖回基金單位取得的差價收入，在對個人買賣股票的差價收入未恢復征收個人所得稅以前，暫不征收個人所得稅。
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.
由于目前對個人買賣股票的差價收入免征個人所得稅，因此對個人投資者申購和贖回基金單位取得的差價收入暫不征收個人所得稅。
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. 紙黃金轉讓所得(The paper gold transfer income)

對于個人取得紙黃金轉讓所得是否繳納個人所得稅， 2010年六部委聯合發布了《關于促進黃金市場發展的若干意見》，當中提到研究推動完善投資性黃金和商業銀行黃金業務稅收政策。截止今日總局沒有明確規定，隨著黃金投資需求的增加，相關法律法規需要明確和完善，防止各地執行的不一致。
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業務一般都未代收個人所得稅。不過部分地區明確需繳納個人所得稅，如江蘇省地方稅務局在2011年回答納稅人提問時明確，根據《中華人民共和國個人所得稅法》及《實施條例》的規定，個人買賣紙黃金等金融商品取得的收入，應當按照“財產轉讓所得”項目計算個人所得稅，以轉讓財產的收入額減除財產原值和合理費用后的余額，為應納稅所得額，適用20%的比例稅率計算繳納個人所得稅。
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、理財產品收益(Financial product yield)
根據《中華人民共和國個人所得稅法》中華人民共和國主席令第48號的規定：個人擁有債權、股權而取得的利息、股息、紅利所得以每次收入額為應納稅所得額，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，財政部 國家稅務總局 證監會發文另行作出規定，根據《財政部 國家稅務總局 證監會關于實施上市公司股息紅利差別化個人所得稅政策有關問題的通知》財稅﹝2012﹞85號的規定，因上市公司分紅取得的股息紅利所得，需要根據持有時間不同，確認不同的納稅義務。持股期限在1個月以內(含1個月)的，股息紅利所得全額按照20%繳納個人所得稅。如果持股期限在1個月以上至1年(含1年)的，股息紅利所得就可以按照50%計入股東個人應稅收入，即實際稅率變成了10%。如果持股期限超過1年的，股息紅利所得就可以按照25%計入股東個人應稅所得，即實際稅率變成了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.基金產品(Fund products)
《財政部 國家稅務總局關于開放式證券投資基金有關稅收問題的通知》財稅〔2002〕128號第二條規定：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、發行債券的企業和銀行在向基金支付上述收入時代扣代繳20%的個人所得稅;對投資者(包括個人和機構投資者)從基金分配中取得的收入，暫不征收個人所得稅。
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”們都是與相關基金掛鉤，用戶在其網站直接購買基金等理財產品，例如“余額寶”就是相當于購買天弘基金管理公司的貨幣基金產品，所以和購買普通的基金產品類似，暫不征收個人所得稅。
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.國債和國家發行的金融債券利息(Government bonds and financial bonds issued by the interest)
根據《中華人民共和國個人所得稅法》規定，國債和國家發行的金融債券利息免納個人所得稅。
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.銀行理財產品(Bank financial products）
對于銀行理財產品(包含人民幣理財產品、外匯理財產品)收益是否納稅，總局并沒有具體規定，實際操作中多數銀行沒有代扣代繳個人所得稅，從《青島地稅2012年度個人所得稅熱點問題解答》中可以得到佐證，青島地稅指出，通過銀行銷售的理財產品品種很多，有銀行自行開發的理財產品，有銀行代信托公司或保險公司代銷的產品，還有委托貸款。經請示總局，對個人取得的上述收益現暫不征收個人所得稅。
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分：一個專門做投資的合伙企業，有兩個自然人合伙人。購買了銀行理財產品。年底，合伙企業計算合伙人應繳納的個人所得稅時，這部分理財收益是否要交個人所得稅呢?
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?
《國家稅務總局關于切實加強高收入者個人所得稅征管的通知》國稅發〔2011〕50號規定：對個人獨資企業和合伙企業從事股權(票)、期貨、基金、債券、外匯、貴重金屬、資源開采權及其他投資品交易取得的所得，應全部納入生產經營所得，依法征收個人所得稅。
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，同樣是個人所得稅，由于身份不同，同樣的業務就面臨著不同的納稅義務，個人購買銀行理財產品產生的利息收益就不需要繳稅，而合伙企業購買理財產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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