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Q：
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Do employees pay individual income tax for obtaining public housing sold at a low price by their employer?
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A：
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According to the relevant provisions of the housing system reform policy, during the housing system reform period, state organs, enterprises, public institutions, and other organizations sell public housing to employees at the housing reform cost price stipulated by the local people's government at or above the county level, employees who obtain the price difference income due to paying the housing reform cost price lower than the housing construction cost price or market price are exempt from individual income tax.
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Q：
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Does the enterprise sell housing to employees at a price lower than the purchase or construction cost, and do employees pay individual income tax on the difference in expenses incurred as a result?
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A：
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It belongs to taxable income for individual income tax and should be subject to individual income tax under the category of "income from wages and salaries".
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Q：
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What is the portion of the price difference that the enterprise sells housing to employees at a price lower than the purchase or construction cost, resulting in less expenditure incurred by the employees?
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A：
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It refers to the difference between the actual purchase price paid by the employee and the purchase or construction cost price of the house.
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Q：
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Do individuals who invest in domestic companies with technological achievements and choose to defer tax payments need to submit for the record?
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A：
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For those who choose to apply the deferred tax policy for equity incentives or investment in technological achievements, enterprises should complete the record procedures with the competent tax authority within the prescribed period.
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Q：
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How to submit for record for individuals who invest in domestic companies with technological achievements and choose to defer taxation?
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A：
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If an individual invests in a domestic company with technological achievements and chooses to defer tax payment, the invested company shall submit to the competent tax authority the "Record Form for Deferred Tax Payment of Individual Income Tax on Technological Achievements Investment and Shareholding", relevant certificates or supporting materials of technological achievements, technological achievement investment and shareholding agreement, technological achievement evaluation report, and other materials within 15 days of the next month after obtaining the technological achievements and paying the equity.
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FAQ
