财税[2009]5号,财税[2003]123号,国税发[1994]89号

财税[2009]5号,财税[2003]123号,国税发[1994]89号 财政部 国家税务总局 关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通 知 财税[2009]5号 字体:【大】【中】【小】 各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局，宁夏、西藏、青海省(自治区)国家税务局，新疆生产建设兵团财务局: 根据《中华人民共和国个人所得税法》、《中华人民共和国税收征收管理法》等有关规定，现就股票增值权所得和限制性股票所得征收个人所得税有关问题通知如下: 一、对于个人从上市公司(含境内、外上市公司，下同)取得的股票增值权所得和限制性股票所得，比照《财政部 国家税务总局关于个人股票期权所得征收个人所得税问题的通知》(财税[2005]35号)、《国家税务总局关于个人股票期权所得缴纳个人所得税有关问题的补充通知》(国税函[2006]902号)的有关规定，计算征收个人所得税。 二、本通知所称股票增值权，是指上市公司授予公司员工在未来一定时期和约定条件下，获得规定数量的股票价格上升所带来收益的权利。被授权人在约定条件下行权，上市公司按照行权日与授权日二级市场股票差价乘以授权股票数量，发放给被授权人现金。 三、本通知所称限制性股票，是指上市公司按照股权激励计划约定的条件，授予公司员工一定数量本公司的股票。 四、实施股票增值权计划或限制性股票计划的境内上市公司，应在向中国证监会报备的同时，将企业股票增值权计划、限制性股票计划或实施方案等有关资料报送主管税务机关备案。 五、实施股票增值权计划或限制性股票计划的境内上市公司，应在做好个人所得税扣缴工作的同时，按照《国家税务总局关于印发<个人所得税全员全额扣缴申报管理暂行办法>的通知》(国税发[2005]205号)的有关规定，向主管税务机关报送其员工行权等涉税信息。 财政部 国家税务总局 二??九年一月七日 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac 财政部 国家税务总局关于非产权人重 新购房征免个人所得税问题的批复 财税,2003,123号 颁布时间:2003-5-28发文单位:财政部 国家税务总局 江苏省地方税务局: 你局《关于个人出售住房所得征收个人所得税有关问题的请示》(苏地税发,2003,11号)收悉。经研究，批复如下: 个人现自有住房房产证登记的产权人为1人，在出售后1年内又以产权人配偶名义或产权人夫妻双方名义接市场价重新购房的，产权人出售住房所得应缴纳的个人所得税，可以按照财政部、国家税务总局、建设部《关于个人出售住房所得征收个人所得税有关问题的通 278号)第三条的规定，全部或部分予以免税;以其他人名义按市知》(财税字,1999, 场价重新购房的，产权人出售住房所得应缴纳的个人所得税，不予免税。 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac 国家税务总局关于印发《征收个人所得税若干问题的规定》的通 知 国税发〔1994〕89号 条款失效 成文日期:1994-03-31 字体: 【大】 【中】 【小】 注释:条款失效，附件税率一和税率表二。参见:《国家税务总局关于贯彻执行修改后的个人所得税法有关问题的公告》，国家税务总局公告2011年第46号。 现将我们制定的《征收个人所得税若干问题的规定》印发给你们，请认真遵照执行。本规定自1994年1月1日起施行。 征收个人所得税若干问题的规定 为了更好地贯彻执行《中华人民共和国个人所得税法》(以下简称税法)及其实施(以下简称条例)，认真做好个人所得税的征收管理，根据税法及条例的规定精神，现将一些具体问题明确如下: 一、关于如何掌握“习惯性居住”的问题 条例第二条规定，在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。所谓习惯性居住，是判定纳税义务人是居民或非居民的一个法律意义上的，不是指实际居住或在某一个特定时期内的居住地。如因学习、工作、探亲、旅游等而在中国境外居住的，在其原因消除之后，必须回到中国境内居住的个人，则中国即为该纳税人习惯性居住地。 二、关于工资、薪金所得的征税问题 条例第八条第一款第一项对工资、薪金所得的具体内容和征税范围作了明确规定，应严格按照规定进行征税。对于补贴、津贴等一些具体收入项目应否计入工资、薪金所得的征税范围问题，按下述情况掌握执行: relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac (一)条例第十三条规定，对按照国务院规定发给的政府特殊津贴和国务院规定免纳个人所得税的补贴、津贴，免予征收个人所得税。其他各种补贴、津贴均应计入工资、薪金所得项目征税。 (二)下列不属于工资、薪金性质的补贴、津贴或者不属于纳税人本人工资、薪金所得项目的收入，不征税: 1.独生子女补贴; 2.执行公务员工资制度未纳入基本工资总额的补贴、津贴差额和家属成员的副食品补贴; 3.托儿补助费; 4.差旅费津贴、误餐补助。 三、关于在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金所得的征税的问题 (一) 在外商投资企业、外国企业和外国驻华机构工作的中方人员取得的工资、薪金收入，凡是由雇佣单位和派遣单位分别支付的，支付单位应依照税法第八条的规定代扣代缴个人所得税。按照税法第六条第一款第一项的规定，纳税义务人应以每月全部工资、薪金收入减除规定费用后的余额为应纳税所得额。为了有利于征管，对雇佣单位和派遣单位分别支付工资、薪金的，采取由支付者中的一方减除费用的方法，即只由雇佣单位在支付工资、薪金时，按税法规定减除费用，计算扣缴个人所得税;派遣单位支付的工资、薪金不再减除费用，以支付全额直接确定适用税率，计算扣缴个人所得税。 上述纳税义务人，应持两处支付单位提供的原始明细工资、薪金单(书)和完税凭证原件，选择并固定到一地税务机关申报每月工资、薪金收入，汇算清缴其工资、薪金收入的个人所得税，多退少补。具体申报期限，由各省、自治区、直辖市税务局确定。 (二)对外商投资企业、外国企业和外国驻华机构发放给中方工作人员的工资、薪金所得， 应全额征税。但对可以提供有效或有关凭证，能够证明其工资、薪金所得的一部分按照有关规定上交派遣(介绍)单位的，可扣除其实际上交的部分，按其余额计征个人所得税。 四、关于稿酬所得的征税问题 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac (一)个人每次以图书、报刊方式出版、发表同一作品(文字作品、书画作品、摄影作品以及其他作品)，不论出版单位是预付还是分笔支付稿酬，或者加印该作品后再付稿酬，均应合并其稿酬所得按一次计征个人所得税。在两处或两处以上出版、发表或再版同一作品而取得稿酬所得，则可分别各处取得的所得或再版所得按分次所得计征个人所得税。 (二)个人的同一作品在报刊上连载，应合并其因连载而取得的所有稿酬所得为一次，按税法规定计征个人所得税。在其连载之后又出书取得稿酬所得，或先出书后连载取得稿酬所得，应视同再版稿酬分次计征个人所得税。 (三)作者去世后，对取得其遗作稿酬的个人，按稿酬所得征收个人所得税。 五、关于拍卖文稿所得的征税问题 作者将自己的文字作品手稿原件或复印件公开拍卖(竞价)取得的所得，应按特许权使用费所得项目征收个人所得税。 六、关于财产租赁所得的征税问题 (一)纳税义务人在出租财产过程中缴纳的税金和国家能源交通重点建设基金、国家预算调节基金、教育费附加，可持完税(缴款)凭证，从其财产租赁收入中扣除。 (二)纳税义务人出租财产取得财产租赁收入，在计算征税时，除可依法减除规定费用和有关税、费外，还准予扣除能够提供有效、准确凭证，证明由纳税义务人负担的该出租财产实际开支的修缮费用。允许扣除的修缮费用，以每次800元为限，一次扣除不完的，准予在下一次继续扣除，直至扣完为止。 (三)确认财产租赁所得的纳税义务人，应以产权凭证为依据。无产权凭证的，由主管税务机关根据实际情况确定纳税义务人。 (四)产权所有人死亡，在未办理产权继承手续期间，该财产出租而有租金收入的，以领取租金的个人为纳税义务人。 七、关于如何确定转让债权财产原值的问题 转让债权，采用“加权平均法”确定其应予减除的财产原值和合理费用。即以纳税人购进的同一种类债券买入价和买进过程中缴纳的税费总和，除以纳税人购进的该种类债券数量之relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac 和，乘以纳税人卖出的该种类债券数量，再加上卖出的该种类债券过程中缴纳的税费。用公式表示为: 纳税人购进的该种类债券买入价和买 进过程中交纳的税费总和 ×一次卖出的该种 类债券的数量+ 一次卖出某一种类债券允许=----------------------------------------- 扣除的买入价和费用 卖出该种类债券过程 中缴纳的税费 纳税人购进的该种类债券总数量 八、关于董事费的征税问题 个人由于担任董事职务所取得的董事费收入，属于劳务报酬所得性质，按照劳务报酬所得项目征收个人所得税。 九、关于个人取得不同项目劳务报酬所得的征税问题 条例第二十一条第一款第一项中所述的“同一项目”，是指劳务报酬所得列举具体劳务项目中的某一单项，个人兼有不同的劳务报酬所得，应当分别减除费用，计算缴纳个人所得税。 十、关于外籍纳税人在中国几地工作如何确定纳税地点的问题 (一)在几地工作或提供劳务的临时来华人员，应以税法所规定的申报纳税的日期为准，在某一地达到申报纳税的日期，即在该地申报纳税。但准予其提出申请，经批准后，也可固定在一地申报纳税。 (二)凡由在华企业或办事机构发放工资、薪金的外籍纳税人，由在华企业或办事机构集中向当地税务机关申报纳税。 十一、关于派发红股的征税问题 股份制企业在分配股息、红利时，以股票形式向股东个人支付应得的股息、红利(即派发红股)，应以派发红股的股票票面金额为收入额，按利息、股息、红利项目计征个人所得税。 十二、关于运用速算扣除数法计算应纳税额的问题 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac 为简便计算应纳个人所得税额，可对适用超额累进税率的工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，以及适用加成征收税率的劳务报酬所得，运用速算扣除数法计算其应纳税额。应纳税额的计算公式为: 应纳税额=应纳税所得额×适用税率-速算扣除数 适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。 十三、关于纳税人一次取得属于数月的奖金或年终加薪、劳动分红的征税问题 纳税人一次取得属于数月的奖金或年终加薪、劳动分红，一般应将全部奖金或年终加薪、劳动分红同当月份的工资、薪金合并计征个人所得税。但对于合并计算后提高适用税率的，可采取以月份所属奖金或年终加薪、劳动分红加当月份工资、薪金，减去当月份费用扣除标准后的余额为基数确定适用税率，然后，将当月份工资、薪金加上全部奖金或年终加薪、劳动分红，减去当月份费用扣除标准后的余额，按适用税率计算征收个人所得税。对按上述方法计算无应纳税所得额的，免予征税。 十四、关于单位或个人为纳税义务人负担税款的计征办法问题 单位或个人为纳税义务人负担个人所得税税款，应将纳税义务人取得的不含税收入换算为应纳税所得额，计算征收个人所得税。计算公式如下: (一)应纳税所得额=(不含税收入额-费用扣除标准-速算扣除数)?(1-税率) (二)应纳税额=应纳税所得额×适用税率-速算扣除数 公式(一)中的税率，是指不含税所得按不含税级距(详见所附税率表一、二、三)对应的税率;公式(二)中的税率，是指应纳税所得额按含税级距对应的税率。 十五、关于纳税人所得为外国货币如何办理退税和补税的问题 (一)纳税人所得为外国货币并已按照中国人民银行公布的外汇牌价以外国货币兑换成人民币缴纳税款后，如发生多缴税款需要办理退税，凡属于1993年12月31日以前取得应税所得的，可以将应退的人民币税款，按照缴纳税款时的外汇牌价(买入价，以下同)折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款;凡属于1994年1月1日以后取得应税所得的，应直接退还多缴的人民币税款。 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac (二)纳税人所得为外国货币的，发生少缴税款需要办理补税时，除依照税法规定汇算清缴以外的，应当按照填开补税凭证前一月最后一日的外汇牌价折合成人民币计算应纳税所得额补缴税款。 十六、关于在境内、境外分别取得工资、薪金所得，如何计征税款的问题 纳税义务人在境内、境外同时取得工资、薪金所得的，应根据条例第五条规定的原则，判断其境内、境外取得的所得是否来源于一国的所得。纳税义务人能够提供在境内、境外同时任职或者受雇及其工资、薪金标准的有效证明文件，可判定其所得是来源于境内和境外所得，应按税法和条例的规定分别减除费用并计算纳税;不能提供上述证明文件的，应视为来源于一国的所得，如其任职或者受雇单位在中国境内，应为来源于中国境内的所得，如其任职或受雇单位在中国境外，应为来源于中国境外的所得。 十七、关于承包、承租期不足一年如何计征税款的问题 实行承包、承租经营的纳税义务人，应以每一纳税年度取得的承包、承租经营所得计算纳税，在一个纳税年度内，承包、承租经营不足12个月的，以其实际承包、承租经营的月份数为一个纳税年度计算纳税。计算公式为: 应纳税所得额=该年度承包、承租经营收入额-(800×该年度实际承包、承租经营月份数) 应纳税额=应纳税所得额×适用税率-速算扣除数 十八、关于利息、股息、红利的扣缴义务人问题 利息、股息、红利所得实行源泉扣缴的征收方式，其扣缴义务人应是直接向纳税义务人支付利息、股息、红利的单位。 十九、关于工资、薪金所得与劳务报酬所得的区分问题 工资、薪金所得是属于非独立个人劳务活动，即在机关、团体、学校、部队、企事业单位及其他组织中任职、受雇而得到的报酬;劳务报酬所得则是个人独立从事各种技艺、提供各项劳务取得的报酬。两者的主要区别在于，前者存在雇佣与被雇佣关系，后者则不存在这种关系。 二十、以前规定与本规定抵触的，按本规定执行。 relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac relevant clinical departments (including pathological) rotating 6 month: surgical specialty (including general surgery, neurosurgery, urology) 2 months, specializing in internal medicine (including Neurology, Gastroenterology, cardiology) 2 months, pathology 2 months. Ultrasound Imaging: Radiology Web 5 months (CT, MRI-oriented, taking into account the Interventional Radiology, CT 2.5 months, interventional radiology, 0.5 month, MRI 2 months). Nuclear image rotation for 2 months. Relevant clinical departments (including pathological) rotation 5 months: surgical specialty (including general surgery, obstetrics and Gynecology, urology) 2 months, specializing in internal medicine (including digestive tract internal medicine, Endocrinology and metabolism, cardiology) 2 months, Department of Pathology 1 month. Nuclear Imaging: Radiology diagnosis 4 months, ultrasonography 2 months relevant clinical departments (including pathological) rotating 6 month: surgery 2 months, specializing in internal medicine (including Oncology, cardiology) 3 months, Department of Pathology 1 month. The third stage (25th to 36th months): according to the specialist trainees will engage in Radiology (including general radiology, CT, MRI, interventional), ultrasonic imaging, image rotation, respectively. Radiology majors: General 2 months of radiation, CT 4 months, MRI 4 month, in 2 months. Ultrasound Imaging: digestive, Urological ultrasound 4 months; obstetric ultrasound 3 months, cardiac