Circular on Relevant Individual Income Tax Issues on Equity Incentives

关于股权激励有关个人所得税问题的通知

The Circular clarifies the determination of the taxable income derived from stock appreciation rights and restricted stock.

(Issued by the State Administration of Taxation on, and effective as of, August 24 2009.)

(国家税务总局于二零零九年八月二十四日发布，自发布之日起施行。)

Guo Shui Han [2009] No.461

国税函 [2009] 461号

Local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, and the offices of the State Administration of Taxation of Tibet, Ningxia and Qinghai Provinces (Autonomous Regions):

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