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国税函犤２００２犦１４６号一、关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入计算缴纳个人所得税的问题个人认购股票等有价证券时，从雇主取得的折扣或补贴收入，应按照《国家税务总局关于个人认购股票等有价证券而从雇主取得的折扣或补贴收入有关征收个人所得税
National Taxation Circular 2002 犦 146 I. Issues Concerning the Payment and Payment of Personal Income Tax on the Income from Employers for Individuals such as Stocks and Securities Purchased by Individuals When individuals subscribe for securities such as stocks and other securities, they receive discounts or allowances from their employers, Should be in accordance with the "State Administration of Taxation on individuals to subscribe for securities and other securities from the employer to obtain the discount or subsidy income related to the collection of personal income tax