The two sector the appropriate extension of the tax payment period for the stock options of listed c ca1477

Two: Department of listed company stock options appropriate to extend the payment period – Beijing, Beijing, September 22, according to the Ministry of Finance website news, recently, the Ministry of Finance and the State Administration of Taxation jointly issued a notice "on improving the equity incentive and technology shares on the income tax policy". The "notice" of listed companies, stock options granted, restricted stock and stock bonus by the record to the competent tax authorities, personal self stock option and restricted stock or ban equity award date, pay individual income tax in less than 12 months. Notice reads as follows: on the improvement of equity incentive and technology shares on the income tax policy notice tax [2016]101 of the provinces and autonomous regions and municipalities directly under the central government, finance departments (bureaus), State Taxation Bureau, Local Taxation Bureau, Financial Bureau of Xinjiang production and Construction Corps: to support national public business, the implementation of the innovation strategy. To promote China’s economic restructuring and upgrading, approved by the State Council, we will improve the equity incentive and technology shares on the income tax policy notice is as follows: first, to meet the conditions of the non-listed company stock options, stock options, restricted stock rights and equity incentive implementation of deferred tax policy (a non-listed company) granted the company employee stock options, equity options, restricted stock and stock bonus, to meet the requirements, by the competent tax Authorities for the record, the deferred tax policy, employees can not achieve equity incentive in tax, tax deferred to the equity transfer; equity transfer, in accordance with the difference between the equity transfer income minus equity cost and reasonable taxes, for the transfer of property "project, calculate and pay individual income tax in accordance with the 20% the tax rate. The transfer of equity, stock option (right) cost of the exercise price is determined, the restricted stock cost according to the actual amount of capital, equity incentive cost is zero. (two) enjoy the deferred tax policy of non-listed company (including equity incentive stock options, stock options, restricted stock and stock bonus, the same below) shall meet the following conditions: 1 belong to domestic residents enterprises equity incentive plan. 2 equity incentive plan approved by the board of directors, shareholders (large) will be considered. Without the shareholders (large) of the state-owned units, the higher authorities for approval. The equity incentive plan should set out the purpose, object, target, the validity period, the method of determining the price, the conditions and procedures for obtaining the rights and interests. 3 the subject matter of the incentive target shall be the equity of the company. The subject matter of equity awards may be the equity obtained from the investment of technological achievements into shares of other domestic enterprises. The incentive stock (right) includes the stock (right) granted by the issuing bank, the direct transfer of the large shareholder, and other reasonable means permitted by laws and regulations. 4 incentive target should be the company’s board of directors or shareholders (big) will decide the technical backbone and senior management personnel, the number of incentive objects shall not exceed 30% of the average number of employees in the company in the past 6 months. 5 stock (rights) option shall be held for 3 years from the date of grant相关的主题文章: