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智通財經
2024.04.26 09:20
財政部：境內上市公司授予個人的股票期權、限制性股票和股權獎勵，經向主管税務機關備案，個人可自股票期權行權、限制性股票解禁或取得股權獎勵之日起，在不超過 36 個月的期限內繳納個人所得税。納税人在此期間內離職的，應在離職前繳清全部税款。
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