国税函 [2 0 0 2 ]146号　 2 0 0 2年 2月 9日　　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 Guo Shui Han [2 0 0 2] 146 February 9, 2002 I. Issues Concerning the Payment and Payment of Individual Income Tax on the Income from Discounts or Subsidies Obtained from Employers for Individuals such as Stocks and Stocks Valuable for Individual Subscription of Shares Securities, the discount or subsidy income obtained from the employer should be in accordance with the State Administration of Taxation, "personal subscription securities and other securities from the employer to obtain a discount or subsidy