限制性股票的纳税义务发生时间为实际解禁日。
2021年9月1日应纳税所得额=(15+25)÷2×0.66-10×0.66/2=9.9(万元)
应纳税额=9.9×10%-0.252=0.738(万元)
2021年12月1日应纳税所得额=(15+19)÷2×0.66-10×0.66/2=7.92(万元)
由于该纳税人在一个纳税年度内多次取得限制性股票所得,应合并计算个人所得税。
应纳税额=(9.9+7.92)×20%-1.692-0.738=1.134(万元)
2022年3月1日,由于考核不符合条件,该经理取得的限制性股票不予解禁,公司全部注销后返还购股款,被激励对象实际没有取得所得,因此不产生个人所得税纳税义务。
【English Answers】
The tax obligation of restricted stock occurs on the actual lifting date.
Taxable income on 1 September 2021=(15+25)÷2×0.66-10×0.66/2=RMB 99000
Tax payable=9.9×10%-0.252=RMB 7380
Taxable income on 1 December 2021=(15+19)÷2×0.66-10×0.66/2=RMB 79200
Since the taxpayer has acquired restricted stock income multiple times during a tax year, the individual income tax shall be calculated on a consolidated basis.
Tax payable=(9.9+7.92)×20%-1.692-0.738=RMB 11340
On 1 March 2022, the restricted stock acquired by the manager would not be lifted because the assessment does not meet the requirements, and the company would return the share purchase money after cancellation of the company. The incentive object has not actually obtained income, so there is no individual income tax obligation.
提示:根据《国家税务总局关于股权激励有关个人所得税问题的通知》(国税函〔2009〕461)的规定,上市公司实施限制性股票计划时,应以被激励对象限制性股票在中国证券登记结算公司(境外为证券登记托管机构)进行股票登记日期的股票市价(指当日收盘价,下同)和本批次解禁股票当日市价(指当日收盘价,下同)的平均价格乘以本批次解禁股票份数,减去被激励对象本批次解禁股份数所对应的为获取限制性股票实际支付资金数额,其差额为应纳税所得额。
被激励对象限制性股票应纳税所得额计算公式为:
应纳税所得额=(股票登记日股票市价+本批次解禁股票当日市价)÷2纳本批次解禁股票份数-被激励对象实际支付的资金总额×(本批次解禁股票份数÷被激励对象获取的限制性股票总份数)