Issues Concerning the Levy of Individual Income Tax on Income from Personal Stock Options Circular
关于个人股票期权所得征收个人所得税问题的通知
CLP Reference: 3230/05.03.28
PRC Reference: 财税 [2005] 35 号
Promulgated: 28 March 2005
Effective: 01 July 2005
Keywords (click to search): [taxation] [levy] [revenue] [tax] [personal stock] [stock option] [FEC] [ministry of finance] [state administration of taxation]
(Issued by the Ministry of Finance and the State Administration of Taxation on March 28 2005 and effective as of July 1 2005.)
(财政部、国家税务总局于二零零五年三月二十八日下发，自二零零五年七月一日起执行。)
Finance departments (bureaux) and local taxation bureaux of each province, autonomous region, municipality directly under the central government and municipality with independent development plans:
各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局:
With a view to meeting the requirements of reforming the remuneration systems of enterprises (including domestically-invested enterprises, foreign-invested enterprises and the offices and establishments set up in China by foreign enterprises) and strengthen the levy and administration of individual income tax, we hereby notify you on issues concerning the levy of individual income tax on income derived by enterprise employees (including both individuals with or without domiciles in China) who participate in enterprise stock option schemes as follows:
为适应企业(包括内资企业、外商投资企业和外国企业在中国境内设立的机构场所)薪酬制度改革，加强个人所得税征管，现对企业员工(包括在中国境内有住所和无住所的个人)参与企业股票期权计划而取得的所得征收个人所得税问题通知如下:
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