注册会计师-税第03讲个人股票期权所得、转让限售股、终止投资经营收回款项征收个人所得税的规定八、个人股票期权所得个人所得税的征税方法Methodofcalculatingindividualincometaxfortheincomefromindividual’sstockoptions（1）认购股票所得（行权所得）的税款计算。Calculationfortheincomefromsubscribingforstocks（incomefromexercising）员工因参加股票期权计划而从中国境内取得的所得，按规定应按工资、薪金所得计算纳税的，在2021年12月31日前，对该股票期权形式的工资、薪金所得不并入当年综合所得，全额单独适用综合所得税率表，计算纳税。FortheincomeobtainedbyemployeesbecauseofstockoptionschemewithintheterritoryofChina,whichshouldbetaxedbasedonthewagesandsalariesaccordingtoprovisions,beforeDecember31,2021,theincomefromwagesandsalariesintheformofthestockoptionshouldnotbeincorporatedintothecomprehensiveincomeofcurrentyear,andthetotalamountshouldapplythecomprehensiveincometaxratetableseparately,tocalculatetaxpayment.应纳税额＝股权激励收入×适用税率－速算扣除数Taxpayable＝EquityIncentiveIncome×Applicabletaxrate－Deductioncoefficientforquickcalculation居民个人一个纳税年度内取得两次以上（含两次）股权激励的，应合并按上述规定计算纳税。Ifaresidentindividualobtainstwoormoreequityincentives（includingtwo）inataxyear,thetaxshallbecalculatedtogetherinaccordancewiththeaforementionedprovisions.（2）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。Calculationfortheincomefromtransfer（selling）ofstocks.Theincomefromtransferofstockandothersecuritiesisnotsubjecttotheindividualincometaxaccordingtothecurrenttaxlawandpolicies.（3）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。Calculationfortheincomefromthedistributionofafter-taxprofit.Thedividendandbonusreceivedbyemployeesparticipatingthedistributionofafter-taxprofitaccordingtothestocksownedshallbetaxedinfullaccordingtotheregulatedtaxrate,exceptforthetaxreductionandexemptionaccordingtotherelevantrules...
