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股票转让所得暂不征收个人所得税据财税字[1994]040号文通知:1994年1月国务院发布的《中华人民共和国个人所得税法实施条例》中明确,对股票转让所得征收个人所得税的办法,由财政部另行制定,报国务院批准施行。鉴于我国证券市场发育还不成熟,股份制尚处...
Income from stock transfer will not be levied on personal income tax According to Cai Shui Zi [1994] No. 040 Notice: In January 1994, the State Council promulgated the “Regulations on the Implementation of the Individual Income Tax Law of the People’s Republic of China” clearly defined as the method of levying personal income tax on the income from stock transfers The Ministry of Finance shall draw up separately and report to the State Council for approval. Given the immature development of the stock market in our country, the shareholding system is still in the ...