China Advances its Tax Regime for Employee Stock Options

With a view towards improving mainland employers' incentive processes for employees, the Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular clarifying tax treatment and liabilities surrounding stock option schemes of listed companies.

7 minute readJune 02, 2005 at 12:58 AM

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By Richard Gu and Simon Ha, Linklaters, Shanghai

The Ministry of Finance and the State Administration of Taxation have jointly issued a new Circular, namely 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)(ref.Cai Shui [2005] No.

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