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北京市地方税务局: 你局《北京市地方税务局关于个人所得税若干问题的请示》(京地税个[2001]502号)收悉,经研究,现批复如下: 一、关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入计算缴纳个人所得税的问题个人认购股票等有价证券时,从雇主取得的折扣或补贴收入,应按照《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的折扣或补贴收入有关征收个人所得税问题的通知》(国税发[1998]9号)的规定进行处理。
Beijing Local Taxation Bureau: You Bureau has received the “Notice of Beijing Local Taxation Bureau on Some Issues Concerning Personal Income Taxes” (Jingdianzishi [2001] No. 502). Upon research, we hereby reply as follows: 1. For the personal subscription of shares, etc. Securities and insurance from the employer to obtain the discount or subsidy Income tax personal income tax issues Individual subscribe for securities and other securities, from the employer to obtain the discount or subsidy income should be in accordance with the "State Administration of Taxation on personal subscription securities and other securities Disposal of Personal Income Tax from the Employer (Guo Shui Fa [1998] No. 9).