关于个人股票期权所得征收个人所得税问题的通知 Issues Relevant to the Levy of Individual Income Tax on the Income from Stock

ls to submit the relevant statements and information specified above and fails to fulfil its/his obligation of filing tax returns or withholding tax， the matter shall be handled according to the relevant provisions of the PRC， Administration of the Levy and Collection of Taxes Law and its implementing rules.

　　6. Time of implementation

　　This Circular shall be implemented as of 1 July 2005. In case of any discrepancy between the provisions of the State Administration of Taxation， Questions Concerning the Levy of Individual Income Tax on Discounts and Subsidies Granted by Employers to Individuals Who Subscribe for Negotiable Securities Such As Shares Circular （Guoshuifa [1998] No.9） and those of this Circular， the provisions hereof shall prevail

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