北京市地方税务局：你局《北京市地方税务局关于联想集团改制员工获得国有股权征免个人所得税问题的请示》（京地税个〔２００１〕４１１号）收悉。来文反映，联想集团经有关部门批准，建立了一套产权激励机制，将多年留存在企业应分配给职工的劳动分红（１．６３亿元），划分 Beijing Local Taxation Bureau: Your Office, “Beijing Local Taxation Bureau’s Request for Instructions on the Exemption of Individual Income Taxes on State-owned Equity Ownership by Lenovo Group” (Beijing Local Taxation Bureau [2001] No. 411) was received. The communication reflects the approval of the relevant departments of the Lenovo Group to establish a set of incentive mechanism for property rights, to divide the labor dividend (163 million yuan) that should be allocated to employees for many years and be divided