国家税务总局近日做出规定，对职工个人以股份形式取得的仅作为分红依据而不拥有所有权的企业量化资产不征个人所得税。对职工个人以股份形式取得的拥有所有权的企业量化资产，暂缓征收个人所得税；待个人将股份转让时，需缴纳个人所得税，具体办法为就其转让收入额减除个人取 The State Administration of Taxation recently stipulated that no individual income tax shall be levied on the quantitative assets of an enterprise that is acquired solely by the employees in the form of shares and that does not own the ownership only on the basis of dividends. Individuals shall be temporarily exempt from personal income tax on the ownership of their assets acquired by individual employees in the form of shares; personal income tax will be levied on the individual when the shares are transferred by deducting the personal income