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jie xi xian zhi xing gu piao de ge ren suo de shui ji suan
Pages: 42-43
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  限制性股票个人所得税授予日解锁期应纳税额;
Abstract: 限制性股票作为一种有效的中长期激励方式,正在为越来越多的上市公司所采用。如何正确计算限制性股票所得应纳的个人所得税,完成扣缴义务是相关上市公司必须解决的难题。本文介绍了限制性股票的概念、个人所得税的计算方法,并以案例的方式解析了限制性股票的个人所得税计算。
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