财税200535股票期权

Genie1转发财政部国家税务总局关于个人股票期权所得征收个人所得税问题的通知京财税2005792 号各区县财政局、地方税务局、市地方税务局直属分局：现将财政部国家税务总局关于个人股票期权所得征收个人所得税问题的通知（财税200535 号）转发给 你们，并补充相关规定，请一并执行。一、财税200535 号文件只适用于在证券市场挂牌交易的股份制企业，授予员工的股票期权所得。二、个人与企业解除劳动关系后，仍然可以行使股票认购权，行使股票期 权取得的所得，仍由授予股票期权的企业代扣代缴个人所得税。三、对于文件第四条第一款规定“规定月份数是指员工取得来源于中国境内的股票期权形式工薪所得的境内工作期间月份数”，具体是指个人接受企业授予的股票期权的日期至可行权期的月份数，对于境外授权境内行权的，则以来境内工作日期至可行权期的月份四、对于 2005 年 7 月 1 日前个人根据股票期权计划选择购买股票的当日取得的应税收益仍按国税发19989 号文件规定计算应缴税款；对于 7 月 1 日起个人行使上述权利取得的应税收益应按财税200535 号文件规定计算应缴税.二五年七月二十七日Genie2财政部国家税务总局关于个人股票期权所得征收个人所得税问题的通知财税200535 号各省、自治区、直辖市、 计划单列市财政厅（局）、地方税务局：为适应企业（包括内资企业、外商投资企业和外国企业在中国境内设立的机构场所）薪酬制度改革，加强 个人所得税征管， 现对企 业员工（包括在中国境内有住所和无住所的个人）参与企业股票期权计划而取得的所得征收个人所得税问题通知如下：一、关于员工股票期权所得征税问题实施股票期权计划企业授予该企业员工的股票期权所得，应按中华人民共和国个人所得税法及其实施条例有关规定征收个人所得税。企业员工股票期权（以下简称股票期权）是指上市公司按照规定的程序授予本公司及其控股企业员工的一项权利，该权利允许被授权员工在未来时间内以某一特定价格购买本公司一定数量的股票。上述“某一特定价格 ”被称 为“授予价”或“施权价” ，即根据股票期权计划可以购买股票的价格，一般为股票期 权授予日的市场价格或该价格的折扣价格，也可以是按照事先设定的计算方法约定的价格；“授予日” ，也称 “授权日” ，是指公司授予员工上述权利的日期；“ 行权 ”，也称 “执行” ，是指 员工根据股票期权计划选择购买股票的过程；员工行使上述权利的当日为“行权日” ，也称 “购买二、关于股票期权所得性质的确认及其具体征税规定（一）员工接受实施股票期权计划企业授予的股票期权时，除另有规定外，一般不作为应税所得征税。（二）员工行权时，其从企业取得股票的实际购买价（施权价）低于购买日公平市场价（指该股票当日的收盘价，下同）的差额，是因员工在企业的表现和业绩情况而取得的与任职、受雇有关的所得，应按“工资、薪金所得”适用的规定计算缴纳个人所得税。对因特殊情况，员工在行权日之前将股票期权转让的，以股票期权的转让净收入，作为 工资薪金所得征收个人所得税。员工行权日所在期间的工资薪金所得，应按下列公式计算工资薪金应纳税所得额：股票期权形式的工资薪金应纳税所得额（行权股票的每股市场价员工取得该股票期权支付的每股施权价）股票数量（三）员工将行权后的股票再转让时获得的高于购买日公平市场价的差额，是Genie3因个人在证券二级市场上转让股票等有价证券而获得的所得，应按照“财产转让所得”适用的征免规定计算缴纳个人所得（四）员工因拥有股权而参与企业税后利润分配取得的所得，应按照“利息、股息、红利所得”适用的规定 计算缴纳个人所得税。三、关于工资薪金所得境内外来源划分按照国家税务局关于在中国境内无住所个人以有价证券形式取得工资薪金所得确定纳税义务有关问题的通知（国税函2000190 号）有关规定，需对员工因参加企业股票期权计划而取得的工资薪金所得确定境内或境外来源的，应按照该员工据以取得上述工资薪金所得的境内、外工作期间月份数比例计算划四、关于应纳税款的计算（一）认购股票所得（行权所得）的税款计算。员工因参加股票期权计划而从中国境内取得的所得，按本通知规定应按工资薪金所得计算纳税的，对该股票期权形式的工资薪金所得可区别于所在月份的其他工资薪金所得，单独按下列公式计算当月应纳税款：应纳税额 （股票期权形式的工 资薪金应纳税所得额规定月份数）适用税率速算扣除数 规定月份数上款公式中的规定月份数，是指员工取得来源于中国境内的股票期权形式工资薪金所得的境内工作期间月份数，长于 12 个月的，按 12 个月计算；上款公式中的适用税率和速算扣除数，以股票期权形式的工资薪金应纳税所得额除以规定月份数后的商数，对照国家税 务总局关于印发 的通知（国税发1994089 号）所附税率表确定。（二）转让股票（销售）取得所得的税款计算。对于员工转让股票等有价证券取得的所得，应按现行税法和政策规定征免个人所得税。即：个人将行权后的境内上市公司股票再行转让而取得的所得，暂不征收个人所得税；个人转让境外上市公司的股票而取得的所得，应按税法的规定计算应纳税所得额和应纳税额，依法缴纳税款。（三）参与税后利润分配取得所得的税款计算。员工因拥有股权参与税后利润分配而取得的股息、红利所得，除依照有关规定可以免税或减税的外，应全额按规定税率计算纳税。五、关于征收管理（一）扣缴义务人。实施股票期权计划的境内企业为个人所得税的扣缴义务人，应按税法规定履行代扣代缴个人所得税的义务。（二）自行申报纳税。员工从两处或两处以上取得股票期权形式的工资薪金所Genie4得和没有扣缴义务人的，该个人应在个人所得税法规定的纳税申报期限内自行申报缴纳税款。（三）报送有关资料。实施股票期权计划的境内企业，应在股票期权计划实施之前，将企业的股票期权计划或 实施方案、股票期 权协议书、授 权通知书等资料报送主管税务机关；应在员工行权之前，将股票期权行权通知书和行权调整通知书等资料报送主管税务机扣缴义务人和自行申报纳税的个人在申报纳税或代扣代缴税款时，应在税法规定的纳税申报期限内，将个人接受或转让的股票期权以及认购的股票情况（包括种类、数量、施 权价格、行 权价格、市场价格、转让价格等）报送主管税务机关。（四）处罚。实施股票期权计划的企业和因股票期权计划而取得应税所得的自行申报员工，未按规定报送上述有关报表和资料，未履行申报纳税义务或者扣缴税款义务的，按中华人民共和国税收征收管理法及其实施细则的有关规定进行处六、关于执行时间本通知自 2005 年 7 月 1 日起执行。 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（国税发19989 号）的规定与本通知不一致的，按本通知规定执财政部 国家税务总局二五年三月二十八日Genie5Notice of Ministry of Finance and State Administration of Taxation on Issues relating to Collection of Individual Income Tax on Personal Income from Shares and OptionsCaishui 2005No.35To: Finance offices (bureaux) and local tax bureaux of all provinces, autonomous regions, centrally-administered municipalities and municipalities with individual planning and all units within the bureauxIn adaptation to remuneration structure reform of enterprises (including domestic-funded enterprises, foreign investment enterprises and offices established in China by foreign enterprises) and to strengthen administration of collection of individual income tax, notice is hereby given on issues relating to collection of individual income tax on income received by enterprise employees (including residents and non-residents) from participation in enterprise share option scheme:1. Issues relating to tax collection in respect of income from employee share optionsIncome received by enterprise employees from enterprises implementing a share option scheme shall be subject to individual income tax in accordance with the relevant provisions of the Individual Income Tax Law of the Peoples Republic of China and its implementation regulations.Enterprise employee share options (hereinafter referred to as share options) shall refer to the rights granted by a listed company in accordance with stipulated procedures to its employees and employees of its subsidiaries to allow the employees to exercise a fixed price for subscription of a certain number of the companys shares in a future period of time.The aforesaid “fixed price” shall be referred to as the “grant price” or “exercise price” and shall mean the share subscription price under the share option scheme, generally being the market price of the shares on the date of grant of share options or a discounted price of such market price; the price may also be a price agreed in accordance with a pre-determined computation method; the “grant date”, also known as “authorised date”, shall mean the date on which the company grants the aforesaid rights to the employees; “exercise of rights”, also known as “execution”, shall mean subscription of shares by the employees in accordance with the share option scheme; the date on which an employee exercises the aforesaid rights shall be the “exercise date”, also known as “subscription date”.Genie62. Determination of the nature of income from share options and the detailed provisions(1) Unless otherwise provided, tax shall not be imposed generally at the time of acceptance of share options granted by enterprises implementing a share option scheme.(2) Where the difference between the actual subscription price (exercise price) of the shares is less than the fair market price (which shall mean the closing price of the shares, same hereinafter) on the subscription date is deemed as income from work performance and business results and thus related to his/her appointment or employment, the provisions of computation of individual income tax on “wage or salary income” shall apply.Under special circumstances where an employee transfers his/her share options before the exercise date, the net transfer income of the share options shall be deemed as wage income and subject to individual income tax.Taxable amount of wage income of an employee for the period in which the exercise date falls in shall be computed using the following formula:Taxable amount of wage income in the form of share options = (Market price per share at time of exercise - exercise price paid by the employee for the share options) Number of shares(3) Where the difference between the income from transfer of exercised shares and the fair market price on the subscription date is deemed as income from transfer of shares and other priced securities on secondary securities market, the provisions of computation of individual income tax on “income from assets transfer” shall apply.(4) The provisions of computation of individual income tax on “income from interests, dividends and bonuses” shall apply for income received by employees from participation in post-tax enterprise profit distribution by ownership of share options.3. Classification of wage income sourced from China and overseasWhere it is required by the provisions of the Notice of State Administration of Taxation on Issues relating to Determination of Tax Liability of Non-residents in respect of Income in the form of Priced Securities (Guoshuihan (2000) 190) to determine whether the wage income of an employee participating in an enterprise share option scheme is sourced from China or overseas, the computation shall be based on the ratio of the employees working period within and outside China in respect of the aforesaid wage income.Genie74. Computation of taxable amount(1) Computation of tax amount on income from subscription of shares (income from exercise of rights)Tax amount for income received by employees from participation in a share option scheme which is taxable as wage or salary income in accordance with the provisions of this Notice shall be computed separately using the following formula if the wage or salary income in the form of share options can be distinguished from other wage or salary income of the same month:Tax amount = (Taxable amount of wage or salary income in the form of share options Stipulated number of months applicable tax rate - quick deduction Factor) Stipulated number of monthsThe stipulated number of months referred to in the above formula shall mean the number of months in which the employee worked in China for the wage or salary income in the form of share options sourced from China; where the period is more than 12 months, it shall be taken as 12 months; the applicable tax rate and quick deduction factor referred to in the above formula shall be the resultant quotient obtained by dividing the taxable income in the form of share options by the stipulated number of months, with reference to the tax rates table attached to the Notice of State Administration of Taxation on Printing and Distribution of the “Issues relating to Collection of Individual Income Tax” (Guoshuifa (1994) 089).(2) Computation of tax amount on income from transfer (sale) of sharesIncome received by employees from transfer of shares and other priced securities shall be subject to individual income tax in accordance with existing tax laws and policies. That is, income received by individuals from transfer of listed company shares upon exercise of share options shall not be subject to individual income tax; income received by individuals from transfer of overseas listed company shares shall be subject to tax computed in accordance with the provisions of tax laws on taxable income and taxable amount.(3) Computation of tax on income from participation in post-tax profit distributionThe full amount of income from dividends and bonuses received by employees from participation in post-tax profit distribution by ownership of share options shall be subject to tax computed in accordance with stipulated tax rates, unless exemption or reduction is otherwise provided by the relevant regulations.5. Administration of tax collection(1) Withholding agentGenie8Enterprises in China implementing share option schemes which act as the withholding agent for individual income tax shall perform withholding obligation in accordance with the provisions of tax laws.(2) Self-declarationEmployees who received wage or salary income in the form of share options from two or more sources shall make self-declaration and pay tax within the tax declaration period stipulated by the individual income tax law if there is no withholding agent.(3) Submission of relevant informationEnterprises in China implementing share option schemes shall, prior to implementation of a share option scheme, submit the share option scheme or implementation scheme of the enterprise, share option agreement, notice of grant etc to the relevant tax authorities; and submit the notice of exercise of share options and notice of adjustment of share options exercise etc to the relevant tax authorities prior to the exercise of share options by employees.Withholding agents and individuals making self-d