试题与答案

以下关于股票期权个人所得税的有关规定的表述中,不正确的有()。 A.员工接受实施股票

题型:多项选择题

题目:

以下关于股票期权个人所得税的有关规定的表述中,不正确的有()。

A.员工接受实施股票期权计划企业授予的股票期权时,一律不征收个人所得税

B.员工在行权日之前将股票期权转让的,以股票期权的转让净收入,按"工资、薪金所得"缴纳个人所得税

C.员工行权时,从企业取得股票的实际购买价低于购买日公平市场价的差额,可以按"工资、薪金所得"计算个人所得税

D.员工因拥有股权而参与税后利润分配取得的所得,暂不征收个人所得税

答案:

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参考答案:香醅

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