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 articles &Individual income tax assessment for restricted stocks made clear.
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 appreciation rights.
(3) Determination of taxable income derived from restricted stock.
(4) Calculation of tax payable on equity incentive income.
(5) Time when tax obligation arises.
(6) Provisions on the submission of information.
Related legislation: PRC Individual Income Tax Law (5th Revision), Dec 29 2007, CLP online; Implementing Regulations for the PRC Individual Income Tax Law (2nd Revision); Circular on Issues Concerning the Levy of Individual Income Tax on Income from Personal Stock Options, May 28 2005, CLP 2005 No.5 p.53; and Circular on Issues Relevant to the Levy of Individual Income Tax on Income Derived from Stock Appreciation Rights and Income Derived from Restricted Stock, May 4 2009, CLP 2009 No.8 p.39
clp reference:3230/09.08.24promulgated:2009-08-24effective:2009-08-24This premium content is reserved for
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