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根据《财政部 税务总局关于个人所得税法修改后有关优惠政策衔接问题的通知》（财税〔2018〕164号）规定，自2019年1月1日起，本文第七条、第八条废止。
Record · chinatax
ACC. 900066832
财税〔2018〕164号
Supplementary Notice on Issues Concerning Individual Income Tax on Stock Option Income
国家税务总局关于个人股票期权所得缴纳个人所得税有关问题的补充通知
Issuer
—
Date
2006-09-30
Instrument
notice
Cited by
4
This notice clarifies supplementary rules for the taxation of individual stock option income, and specifies that Articles 7 and 8 are repealed effective January 1, 2019, in accordance with the transitional tax优惠政策 notice.