根据国家有关规定，允许集体所有所企业在改制为股份合作制企业的可以将有关资产量化给职工个人。为了支持企业改组改制的顺利进行，对于企业在这一改革过程中个人取得量化资产的有关个人所得税问题，现明确如下：一、对职工个人以股份形式取得的仅作为分红依据，不拥有所有权 According to the relevant provisions of the State, all the enterprises in the collective ownership that are allowed to be restructured into joint-stock cooperative enterprises may be able to quantify the relevant assets to individual employees. In order to support the smooth progress of reorganization and reorganization of enterprises, the relevant personal income tax on the individual’s acquisition of quantitative assets during the course of this reform is hereby formulated as follows: I. The individual shares acquired by the individual workers in the form of shares are only based on dividends and do not have ownership