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根据《国家税务总局关于个人所得税有关问题的公告》（国家税务总局公告2011年第27号），自2011年5月1日起，第七条第（一）项括号内“间接控股限于上市公司对二级子公司的持股”废止。
Record · chinatax
ACC. 900066214
Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax Related to 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
Issuer
—
Date
2009-08-24
Instrument
notice
Cited by
1
This notice clarifies the abolition of the provision regarding 'indirect shareholding limited to listed companies' holdings in secondary subsidiaries' under Article 7(1) of the relevant tax rules, effective from May 1, 2011.