State Administration of Taxation, Circular on Relevant Individual Income Tax Issues on Equity Incentives
国家税务总局关于股权激励有关个人所得税问题的通知
October 10, 2009 | BY
clpstaff &clp articlesIndividual income tax assessment for restricted stocks made clear.
Share:
Issued: August 24 2009
Effective: as of date of issuance
Main contents: The Circular covers the following issues:
(1) Determination of equity incentive income items and tax assessment method.
(2) Determination of the taxable income derived from stock