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About individual stock period authority earning collects the announcement of pro
From;  Author:Stand originally
Sheet of each province, municipality, municipality directly under the Central Government, plan lists city finance hall (bureau) , cess Wu bureau:
To get used to an enterprise (include inside endowment the orgnaization place that enterprise, foreign investment company and foreign enterprise create in Chinese churchyard) reform of firewood reward system, strengthen individual income tax to ask for a canal, show pair of company staff (there are abode and the individual that do not have abode inside the territory in including to be in) the earnings that shares company stock to period authority plans and obtain collects problem of individual income tax to inform as follows:
One, about employee stock period counterpoises problem of income levy taxes
An usance authority earning that carries out an usance authority to plan an enterprise to grant this enterprise employee, should press " law of individual income tax of People's Republic of China " reach its to carry out byelaw to impose individual income tax about the regulation.
Company staff share certificate period authority (stock of the following abbreviation period authority) it is to point to appear on the market a right that the company grants our company to reach its to accuse a company staff according to formulary program, this right allows to be by accredit employee inside prospective time with some specific price buys our company a certain quantity of share.
Afore-mentioned “ some are specific price ” is called “ awards valence ” or “ applies authority price ” , namely the price that according to the stock period authority plans to be able to buy a share, the discount price of the market value that is stock period authority to grant day commonly or this price, also can be according to beforehand the price that the computational method of set agrees; “ awards day ” , also call “ accredit day ” , it is the date that shows the company grants employee afore-mentioned rights; ” of “ travel authority, also say “ carries out ” , it is to point to employee basis the course that stock period authority plans to choose to buy a share; Employee exercise of afore-mentioned rights it is ” of day of “ travel authority that day, also say “ buys day of ” .
2, about the stock quality of period authority earnings admits really reach its regulation of specific levy taxes
(one) when employee accepts an usance that carries out an usance authority to plan an enterprise to award to counterpoise, divide outside having a regulation additionally, general nonfeasance should tax income levy taxes.
(2) when employee counterpoises all right, its buy price actually from what the enterprise acquires a share (the price that use power) under buy day of fair market price (point to this stock the closing quotation price that day, similarly hereinafter) balance, because employee is in what the expression of the enterprise obtains with outstanding achievement circumstance,be with hold a post, suffer employ concerned earning, should press ” of gains of “ salary, wage individual income tax of applicable formulary computation pay.
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