Ministry of Finance and State Administration of Taxation, Issues Concerning the Levy of Individual Income Tax on Income from Personal Stock Options Circular
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
Date:
June 2005
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: March 28 2005
Effective: July 1 2005
Main contents: The Circular is divided into six sections covering: the levy of income tax on the stock options of employees, confirmation of the nature of the income from...
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