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Announcement of the State Taxation Administration, the Ministry of Finance and the China Securities Regulatory Commission on Further Improving the Service Items Concerning the Administration of Collection of Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies
[Effective]
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国家税务总局、财政部、中国证监会关于进一步完善个人转让上市公司限售股所得个人所得税有关征管服务事项的公告
[现行有效]
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【法宝引证码】
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| Announcement of the State Taxation Administration, the Ministry of Finance and the China Securities Regulatory Commission on Further Improving the Service Items Concerning the Administration of Collection of Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies | | 国家税务总局、财政部、中国证监会关于进一步完善个人转让上市公司限售股所得个人所得税有关征管服务事项的公告 |
| (Announcement No. 14 [2024] of the State Taxation Administration, the Ministry of Finance and the China Securities Regulatory Commission) | | （国家税务总局、财政部、中国证监会公告2024年第14号） |
| For the purposes of promoting the building of a unified national market and maximizing the functional role of taxation, in accordance with the relevant provisions of the Individual Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the improvement of the service items concerning the administration of collection of individual income tax on individuals' income from the transfer of restricted shares of listed companies is hereby announced as follows: | | 为推动构建全国统一大市场，更好发挥税收职能作用，根据《中华人民共和国个人所得税法》及其实施条例有关规定，现就完善个人转让上市公司限售股所得个人所得税有关征管服务事项公告如下： |
| I. When an individual pays individual income tax on the income from the transfer of restricted shares of a listed company, the place of tax payment shall be the place where the listed company that issues the restricted shares. | | 一、个人转让上市公司限售股所得缴纳个人所得税时，纳税地点为发行限售股的上市公司所在地。 |
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