中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067862
财税〔2018〕164号

Notice on Issues Concerning the Collection of Individual Income Tax on Discount or Subsidy Income Obtained by Individuals from Employers When Subscribing to Stocks and Other Securities

国家税务总局关于个人认购股票等有价证券而从雇主取得折扣或补贴收入有关征收个人所得税问题的通知

Issuer
Date
1998-01-20
Instrument
subsidy
Cited by
23
This document addresses the taxation of discounts or subsidies received by individuals from employers when subscribing to stocks or other securities, and it announces the annulment of certain provisions and the full repeal of the notice by subsequent regulations.
Full text · 原文 155 字
1.根据《国家税务总局关于3项个人所得税事项取消审批实施后续管理的公告》(国家税务总局公告2016年第5号),第二条关于“可在报经当地主管税务机关批准后”的规定和第三条同时废止。2.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)全文废止。<br> 投资,个人所得税