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

This Circular address issues of income tax on the stock options of employees, nature of the income from stock options, domestic and foreign sources of income, and calculation of tax payable.

(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。)

Cai Shui [2005] No.35

财税 [2005] 35号

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:

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