12月29日召开的国务院常务会议，决定延续实施部分个人所得税优惠政策。

　　为减轻个人所得税负担(reduce the burden of individual income tax)，缓解中低收入群体压力(alleviate the pressure of low- and middle-income groups)，会议决定：

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　　The year-end one-off bonus will not be incorporated into the salary income of the current month, and the policy of separate monthly taxation1 for the bonus will be extended to the end of 2023.

　　将全年一次性奖金不并入当月工资薪金所得、实施按月单独计税的政策延至2023年底。

　　For those who's comprehensive income for the year is 120,000 yuan or less but have tax owed, and those who's tax owed is no more than 400 yuan after the yearly tax settlement, the exemption2 policy for their tax owed will be extended to the end of 2023.

　　将年收入不超过12万元且需补税或年度汇算补税额不超过400元的免予补税政策延至2023年底。

　　For listed enterprises, the separate taxation policies for equity3 incentives4 has been extended to the end of 2022.

　　将上市公司股权激励单独计税政策延至2022年底。

　　上述政策一年可减税1100亿元。

　　口译： 翻译资格考试二级口译模拟题

　　笔译： 翻译资格考试二级笔译模拟题

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