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					<td colspan="2"><h1 class="header" style="margin:0px;padding:0px;float:left">財政部、稅務總局明確上市公司股權激勵有關個人所得稅政策</h1><div style="float:left;padding-left:5px;padding-top:12px">2024-04-26T17:39</div></td>
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					...
					4月26日，財政部、稅務總局發佈關於上市公司股權激勵有關個人所得稅政策的公告。境內上市公司授予個人的股票期權、限制性股票和股權獎勵，經向主管稅務機關備案，個人可自股票期權行權、限制性股票解禁或取得股權獎勵（以下簡稱行權）之日起，在不超過36個月的期限內繳納個人所得稅。納稅人在此期間內離職的，應在離職前繳清全部稅款。本公告自2024年1月1日起執行至2027年12月31日，納稅人在此期間行權的，可按本公告規定執行。(​​​​​​​財聯社)<br><br> 
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