间接控股英文

In 2011 April, the State Administration of Taxation issued [ 2011 ] 27 date, listed company equity incentive income tax percentage calculation, no longer subject to IRS letter [ 2009 ] 461 announcement of listed companies holding level limit"".The IRS letter [2009] 461" on the equity incentive of some issues concerning the individual income tax"Individuals within the tax year made the first stock options, stock appreciation rights and restricted stock units income, listed companies should be in accordance with the finance and taxation [2005 ] 35 date file fourth paragraph 1 column formula to calculate the personal income tax withholding. But the equity incentive policy of personal income tax only applies to the listed companies and listed company holding enterprises employees, including listed companies accounted for the proportion of share holding enterprises for a minimum of 30% ( indirect holdings limited to a listed company on the two subsidiary of Holdings )Finance and taxation [2005 ] 35" on the Levy of individual income tax"A stock subscription income ( the income tax calculation, ) in the form of stock options in the wage and salary income can be distinguished from the other month salary income, taxable income = ( alone in the form of stock options salary taxable income / prescribed number of months x applicable tax - Susuankouchushu ) x prescribed number of months calculation, which provides a number of months, refers to the income obtained within the territory of China staff during the months, longer than 12 months, calculate by 12 months.As of 2011 April the State Administration of taxation [ 2011 ] twenty-seventh date announcement of the release, the discount calculation way is no longer subject to listed companies holding level limit. [ 2009 ] 461 in brackets" indirect holdings limited to a listed company on the two subsidiary holding" repeal.With [ 2011 ] twenty-seventh release, we suggest, not the employee stock ownership plan information submitted to the tax authorities or as a result of "two subsidiary" level limit and rejected a domestic listed company, should as soon as possible to the competent tax authorities reported, in order to ensure the enjoyment of the preferential treatment.