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税总函〔2016〕496号2016年9月28日为进一步鼓励科技创新,充分调动科研人员创新创业积极性,经国务院批准,财政部和税务总局联合制发了《关于完善股权激励和技术入股有关所得税政策的通知》(财税〔2016〕101号)。为确保该项优惠政策不折不扣落实到位,现将有关事项通知如下:一、高度重视,切实强化组织领导1.强化组织领导。实施股权激励和技术入股所得税优惠政策,是国务院在经济发展新常态下作出的又
Tax General Order [2016] No. 496 September 28, 2016 To further encourage scientific and technological innovation and fully mobilize the enthusiasm of researchers for innovative undertakings, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Improving the Income Tax on Equity Incentives and Technology Shares Policy Notice "(Cai Shui [2016] No. 101). In order to ensure that the preferential policies are implemented in place, the relevant matters are hereby notified as follows: I. Attaching great importance to and effectively strengthening organizational leadership 1. To strengthen organizational leadership. The implementation of equity incentives and technology shares income tax incentives, the State Council in the new normal economic development made