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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies after Securities Institutions' Completion of Technology and System Preparations [Effective]
财政部、国家税务总局关于证券机构技术和制度准备完成后个人转让上市公司限售股有关个人所得税问题的通知 [现行有效]
【法宝引证码】

 
Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies after Securities Institutions' Completion of Technology and System Preparations 

财政部、国家税务总局关于证券机构技术和制度准备完成后个人转让上市公司限售股有关个人所得税问题的通知


(No. 108 [2011] of the Ministry of Finance)
 
(财税〔2011〕108号)


The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the state taxation bureaus of Ningxia Hui Autonomous Region, Tibet Autonomous Region, and Qinghai Province; the Finance Bureau of Xinjiang Production and Construction Corps; Shanghai Stock Exchange and Shenzhen Stock Exchange; China Securities Depository and Clearing Corporation Limited and all securities companies:
 
各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,宁夏、西藏、青海省(自治区)国家税务局,新疆生产建设兵团财务局,上海、深圳证券交易所,中国证券登记结算公司,各证券公司:

In accordance with the relevant provisions of the Notice of the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission on Issues concerning the Collection of Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies (No. 167 [2009] of the Ministry of Finance) and the Supplementary Notice of the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission on Issues concerning the Collection of Individual Income Tax on Individuals' Income from the Transfer of Restricted Shares of Listed Companies (No. 70 [2010] of the Ministry of Finance), in order to further improve the measures for the collection of individual income tax on individuals' income from the transfer of restricted shares of listed companies, you are hereby notified of the relevant issues as follows:
 
根据《财政部 国家税务总局证监会关于个人转让上市公司限售股所得征收个人所得税有关问题的通知》(财税〔2009〕167号)和《财政部 国家税务总局证监会关于个人转让上市公司限售股所得征收个人所得税有关问题的补充通知》(财税〔2010〕70号)有关规定,为进一步完善个人转让上市公司限售股所得征收个人所得税办法,现就有关问题通知如下:

 
1. From March 1, 2012, an initial public offering company (hereinafter referred to as a “new IPO company”) whose online issuance subscription date is on or after March 1, 2012 shall, according to the business rules of the securities depository and clearing corporation, complete the preparation of all materials and, when applying to the securities depository and clearing corporation for the initial registration of shares, submit the detailed materials regarding the original cost values of restricted shares provided by individual shareholders of restricted shares, as well as a certification report on such materials issued by an accounting firm or a certified tax agent firm.   一、自2012年3月1日起,网上发行资金申购日在2012年3月1日(含)之后的首次公开发行上市公司(以下简称新上市公司)按照证券登记结算公司业务规定做好各项资料准备工作,在向证券登记结算公司申请办理股份初始登记时一并申报由个人限售股股东提供的有关限售股成本原值详细资料,以及会计师事务所或税务师事务所对该资料出具的鉴证报告。

The original cost value of restricted shares means the purchase price for restricted shares and the relevant taxes and fees paid as required.
 
限售股成本原值,是指限售股买入时的买入价及按照规定缴纳的有关税费。

 
2. The materials on original cost values and the verification report provided by a new IPO company shall include, but not be limited to, the name, valid identification certificate number, and securities account number of a securities holder, the full name of the new IPO company, the quantity of restricted shares held in the new IPO company, and the original cost value per restricted share held in the new IPO company.
......
   二、新上市公司提供的成本原值资料和鉴证报告中应包括但不限于以下内容:证券持有人名称、有效身份证照号码、证券账户号码、新上市公司全称、持有新上市公司限售股数量、持有新上市公司限售股每股成本原值等。
......

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