今年1月1日起，新修订的个人所得税法正式实施。财政部、国家税务总局日前联合印发公告，对个税法2018年修改前部分原按“其他所得”的征税项目进行了调整，并对网络红包等收入是否需要缴纳个税进行了明确。

China further clarified taxable items among individual earnings, with 11 sources of income exempted from taxation, according to a policy announcement issued by the Ministry of Finance and State Taxation Administration on Tuesday.

6月25日，财政部和国家税务总局发布政策公告，进一步明确了个人收入中的可征税项目，以及11类免于征税的收入来源。

【单词讲解】

Exempt表示“免除、豁免”，可以用作动词、名词、形容词，一般搭配是be exempt(ed) from，比如：Men in college were exempt from military service(大学在校男生免服兵役);the estate was exempt from taxes(这个房子免税)。

公告中明确免于征收个人所得税的情形包括：

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(the owner gives one's property to spouse, parents, children, grandparents, grandchildren, siblings as gift);

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(the owner gives one's property to the ones who have been taking care of and supporting him/her as gift);

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(property transfer to legitimate heirs upon the owner's death);

企业在业务宣传、广告等活动中，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(coupons used as discounts)等礼品;

亲戚朋友之间互相赠送的网络红包(online red envelopes among family members and friends);

保险公司支付给保期内未出险的人寿保险保户的利息(interests paid from unclaimed life insurance policies);

股民个人从证券公司取得的回扣收入或交易手续费返还收入(transaction fee returns from securities firms)等。

【相关词汇】

专项附加扣除 special expense deductions

综合征税 comprehensive income taxation

反避税条款 anti-tax avoidance clause

纳税年度 tax year

收入分配 distribution of income