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.
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(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