Page 5 - 国家税务总局广州市税务局个人所得税优惠政策一本通（2020年版）
P. 5
4.1 残疾人减征 ........................................................................................ 24
4.2 自然灾害减征 .................................................................................... 25
4.3 青苗补偿费 ........................................................................................ 25
4.4 农业特产所得 .................................................................................... 26
4.5“四业”所得 ..................................................................................... 26
4.6 拆迁补偿 ............................................................................................ 26
4.7 易地扶贫搬迁 .................................................................................... 26
五、鼓励创业就业 ......................................................................................... 27
5.1 随军家属 ............................................................................................ 27
5.2 退役士兵 ............................................................................................ 27
5.3 重点群体 ............................................................................................ 28
六、培育资本市场 ......................................................................................... 29
6.1 个人转让上市公司股票 ................................................................... 29
6.2 个人转让新三板挂牌公司股票 ....................................................... 29
6.3 个人投资者转让和持有创新企业 CDR ......................................... 29
6.4 深港股票市场交易互联互通机制试点 .......................................... 30
6.5 沪港股票市场交易互联互通机制试点 .......................................... 30
6.6 上市公司股息红利差别化 ............................................................... 31
6.7 证券投资基金 .................................................................................... 31
6.8 内地与香港基金互认 ........................................................................ 32
6.9 债券利息 ............................................................................................ 32
6.10 证券交易结算资金利息所得 ......................................................... 33
6.11 股份制企业转增股本 ..................................................................... 33
6.12 股权分置改革 .................................................................................. 34
6.13 非货币性资产投资递延纳税 ......................................................... 34
七、境外人士减免 ......................................................................................... 34
7.1 境外所得 ............................................................................................ 34
7.2 外籍个人住房等八项补贴 ............................................................... 35
7.3 留学生取得工资、薪金 ................................................................... 36
7.4 引进投资 ............................................................................................ 36
7.5 华侨取得外汇 .................................................................................... 38
