Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Payment of Individual Income Tax on Stock Option Income of Senior Executives of Listed Companies
财政部国家税务总局关于上市公司高管人员股票期权所得缴纳个人所得税有关问题的通知
This document addresses the individual income tax treatment of stock option income received by senior executives of listed companies, providing guidance on tax payment procedures.