Announcement of the State Administration of Taxation on Matters concerning the Collection and Administration of Individual Income Tax on Cash Awards Received by Scientific and Technological Personnel from Commercialization of the Scientific and Technological Results of Their Works for Hire

Announcement of the State Administration of Taxation on Matters concerning the Collection and Administration of Individual Income Tax on Cash Awards Received by Scientific and Technological Personnel from Commercialization of the Scientific and Technological Results of Their Works for Hire

Announcement of the State Administration of Taxation on Matters concerning the Collection and Administration of Individual Income Tax on Cash Awards Received by Scientific and Technological Personnel from Commercialization of the Scientific and Technological Results of Their Works for Hire

Announcement of the State Administration of Taxation [2018] No.30

June 11, 2018

To implement the Circular of the Ministry of Finance, the State Administration of Taxation and the Ministry of Science and Technology on the Individual Income Tax Policy for Cash Awards Received by Scientific and Technological Personnel from Commercialization of the Scientific and Technological Results of Their Works for Hire (Cai Shui [2018] No.58, hereinafter referred to as the "Circular"), the related tax collection and administration issues are hereby announced as follows:

I.
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