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2009年12月底,财政部、国家税务总局和证监会三部门联合发出通知,决定自2010年1月1日起,对个人转让上市公司限售股所得征收个人所得税。该规定的实施,在一定程度上能够有效遏制限售股的大规模减持,有利于缓解市场的压力和维护市场的稳定,是进一步推进资本市场改革发展的重要举措。而从更深层次的意义上去理解,该项
By the end of December 2009, the Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission jointly issued a circular and decided to impose personal income tax on the sale of restricted shares of individuals to listed companies as of January 1, 2010. To some extent, the implementation of the Provisions can effectively curb the massive reduction of shares subject to sale and restriction, help ease market pressure and safeguard market stability, and are important measures for further promoting the reform and development of the capital market. And from a deeper sense to understand this