财政部、国家税务总局、证监会联合发布补充通知：进一步明确个人转让上市公司限售股所得征收个人所得税的有关问题

The Ministry of Finance,the State Administration of Taxation and the Securities Regulatory Commission Jointly Issued a Supplementary Circular Further Clarifying Relevant Issues concerning Levying Individual Income Tax on Gains from Individual Transfer of R

为进一步规范个人转让上市公司限售股（以下简称“限售股”）税收政策，加强税收征管，根据财政部、国家税务总局、证监会于2009年12月31日联合发布的《关于个人转让上市公司限售股征收个人所得税有关问题的通知））（财税[2009]167号）的有关规定，