问题已解决
請教老師,“對因特殊情況,員工在行權(quán)日之前將股票期權(quán)轉(zhuǎn)讓的,以股票期權(quán)的轉(zhuǎn)讓凈收入,作為工資薪金所得”項(xiàng)目征收個(gè)人所得稅。為什么是工資薪金所得,我記的是按照財(cái)產(chǎn)轉(zhuǎn)讓所得計(jì)算的呀,謝謝
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你好,學(xué)員 ,這個(gè)是行權(quán)之前,按照工資薪金
行權(quán)之后轉(zhuǎn)讓的,才是按照財(cái)產(chǎn)轉(zhuǎn)讓的
2022 02/12 20:36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 02/12 20:40
行權(quán)之后難道不應(yīng)該免征個(gè)人所得稅嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 02/12 20:42
行權(quán)之后,轉(zhuǎn)讓股票不免稅的,這個(gè)是一級市場的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 02/12 20:48
請教老師,未行權(quán)的股票期權(quán)? 算不算限售股呢?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 02/12 20:49
未行權(quán)的股票期權(quán)? 算限售股
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 02/12 20:52
那行權(quán)前轉(zhuǎn)讓按照工資薪金所得征收個(gè)稅,應(yīng)該并入綜合所得計(jì)算嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 02/12 20:52
應(yīng)該并入綜合所得計(jì)算
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