Notice about Individual Income Tax on Stock Option Income

1 Domestic enterprise adopts stock option scheme should submit documents including stock option plan, stock option agreement, authorization letter to respective tax bureau within the one-month application period. Notification or amendment letter for exercising stock option should be filed to respective tax bureau within the one-month notification period.

2 Domestic enterprise adopts stock option scheme should submit the related forms to respective tax bureau in computerized format when stock option rights are granted to or exercised by the employees.

財政部、國家稅務總局
文號 滬地稅所[2005]7號
2005-5-17

一、 實施股票期權計劃的境內企業，應在股票期權計劃實施的前一個月申報期內，將企業的股票期權計劃或實施方案、股票期權協議書、授權通知書等資料報送主管稅務機關；應在員工行權的前一個月申報期內，將股票期權行權通知書和行權調整通知書等資料報送主管稅務機關。

二、 實施股票期權計劃的境內企業，在其員工實施股票期權的施權和行權時，應統一填報《境內企業員工接受實施股票期權計劃施權情況報告表》、《境內企業員工接受實施股票期權計劃行權情況報告表》，並採用軟碟方式報送主管稅務機關。