“余额宝”“零钱宝”“现金宝”……层出不穷的互联网理财产品，让居民的金融理财方式多了一个选择，那么，这些“余额宝”们的收益是否缴纳个人所得税呢?济南代理记账公司为你解答各种投资理财产品如何缴纳个人所得税。
"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、理财产品转让（Financial product transfer）
根据《中华人民共和国个人所得税法》中华人民共和国主席令第48号的规定：个人转让有价证券、股权等财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额，适用比例税率，税率为百分之二十。其中有价证券的财产原值，为买入价以及买入时按照规定交纳的有关费用。
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.股票转让所得（Stock transfer income）
根据《中华人民共和国个人所得税法实施条例》的规定：对股票转让所得征收个人所得税的办法，由国务院财政部门另行制定，报国务院批准施行。
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.
国税总局2006年发文规定，年收入超过12万元的人应该自行申报收入情况，其中投资股市获得的收入也需申报。此举一度被看作是对炒股收入开征资本利得税的前奏曲。当时曾引起股市大跌，后来国家税务总局有关负责人已经明确表示，将对于包括个人的股票转让所得在内的年所得12万元以上的个人要自行申报，理解为将对股票转让所得征收个人所得税是不正确的，目前国税总局不会征收“资本利得税”。
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".
为配合我国企业改制和鼓励证券市场的健康发展，经报国务院同意，财政部 国家税务总局分别于1994年发文《财政部 国家税务总局关于股票转让所得暂不征收个人所得税的通知》、1996年发文《财政部 国家税务总局关于股票转让所得1996年暂不征收个人所得税的通知》、1998年发文《财政部 国家税务总局关于个人转让股票所得继续暂免征收个人所得税的通知》规定从1994年起，对股票转让所得暂免征收个人所得税。
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.基金产品转让所得（ransfer income fund products)
《财政部 国家税务总局关于开放式证券投资基金有关税收问题的通知》财税〔2002〕128号第二条规定：对个人投资者申购和赎回基金单位取得的差价收入，在对个人买卖股票的差价收入未恢复征收个人所得税以前，暂不征收个人所得税。
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.
由于目前对个人买卖股票的差价收入免征个人所得税，因此对个人投资者申购和赎回基金单位取得的差价收入暂不征收个人所得税。
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. 纸黄金转让所得(The paper gold transfer income)
对于个人取得纸黄金转让所得是否缴纳个人所得税， 2010年六部委联合发布了《关于促进黄金市场发展的若干意见》，当中提到研究推动完善投资性黄金和商业银行黄金业务税收政策。截止今日总局没有明确规定，随着黄金投资需求的增加，相关法律法规需要明确和完善，防止各地执行的不一致。
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.
目前银行黄金、白银T+D业务一般都未代收个人所得税。不过部分地区明确需缴纳个人所得税，如江苏省地方税务局在2011年回答纳税人提问时明确，根据《中华人民共和国个人所得税法》及《实施条例》的规定，个人买卖纸黄金等金融商品取得的收入，应当按照“财产转让所得”项目计算个人所得税，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额，适用20%的比例税率计算缴纳个人所得税。
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、理财产品收益(Financial product yield)
根据《中华人民共和国个人所得税法》中华人民共和国主席令第48号的规定：个人拥有债权、股权而取得的利息、股息、红利所得以每次收入额为应纳税所得额，适用比例税率，税率为百分之二十。
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.股息红利所得(Dividend, dividend income)
对购买上市公司股票取得的股息红利所得如何纳税，财政部 国家税务总局 证监会发文另行作出规定，根据《财政部 国家税务总局 证监会关于实施上市公司股息红利差别化个人所得税政策有关问题的通知》财税﹝2012﹞85号的规定，因上市公司分红取得的股息红利所得，需要根据持有时间不同，确认不同的纳税义务。持股期限在1个月以内(含1个月)的，股息红利所得全额按照20%缴纳个人所得税。如果持股期限在1个月以上至1年(含1年)的，股息红利所得就可以按照50%计入股东个人应税收入，即实际税率变成了10%。如果持股期限超过1年的，股息红利所得就可以按照25%计入股东个人应税所得，即实际税率变成了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.基金产品(Fund products)
《财政部 国家税务总局关于开放式证券投资基金有关税收问题的通知》财税〔2002〕128号第二条规定：对基金取得的股票的股息、红利收入，债券的利息收入、储蓄存款利息收入，由上市公司、发行债券的企业和银行在向基金支付上述收入时代扣代缴20%的个人所得税;对投资者(包括个人和机构投资者)从基金分配中取得的收入，暂不征收个人所得税。
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.
本文开头提到的 “余额宝”们都是与相关基金挂钩，用户在其网站直接购买基金等理财产品，例如“余额宝”就是相当于购买天弘基金管理公司的货币基金产品，所以和购买普通的基金产品类似，暂不征收个人所得税。
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.国债和国家发行的金融债券利息(Government bonds and financial bonds issued by the interest)
根据《中华人民共和国个人所得税法》规定，国债和国家发行的金融债券利息免纳个人所得税。
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.银行理财产品(Bank financial products）
对于银行理财产品(包含人民币理财产品、外汇理财产品)收益是否纳税，总局并没有具体规定，实际操作中多数银行没有代扣代缴个人所得税，从《青岛地税2012年度个人所得税热点问题解答》中可以得到佐证，青岛地税指出，通过银行销售的理财产品品种很多，有银行自行开发的理财产品，有银行代信托公司或保险公司代销的产品，还有委托贷款。经请示总局，对个人取得的上述收益现暂不征收个人所得税。
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.
在此有一种情况也需要区分：一个专门做投资的合伙企业，有两个自然人合伙人。购买了银行理财产品。年底，合伙企业计算合伙人应缴纳的个人所得税时，这部分理财收益是否要交个人所得税呢?
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?
《国家税务总局关于切实加强高收入者个人所得税征管的通知》国税发〔2011〕50号规定：对个人独资企业和合伙企业从事股权(票)、期货、基金、债券、外汇、贵重金属、资源开采权及其他投资品交易取得的所得，应全部纳入生产经营所得，依法征收个人所得税。
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.
可见，同样是个人所得税，由于身份不同，同样的业务就面临着不同的纳税义务，个人购买银行理财产品产生的利息收益就不需要缴税，而合伙企业购买理财产品的利息收益就需要缴税。
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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