一、关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入计算缴纳个人所得税的问题个人认购股票等有价证券时，从雇主取得的折扣或补贴收入，应按照国家税务总局《关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入有关征收个人所得税问题的通知》（国税发〖１９ I. Issues Concerning the Calculation and Payment of Individual Income Tax on the Individual Income Taxes Obtained from the Employer or the Securities and Exchange Interests Obtained from the Employer When individuals subscribe for securities such as stocks, the discounts or subsidy incomes obtained from the employers shall be calculated in accordance with the provisions of Notice of Individual Income Tax on Income from Discount or Subsidy Obtained from Employer by Individuals for Securities such as Stocks and Stocks (Guo Shui Fa 〖19