张某是位于上海的甲股份公司（在上交所上市公司）引进的技术人才，2015年3月初，张某找到某会计师事务所，咨询与个人所得税相关事宜。（1）甲股份公司计划在2015年3月与张某签订股权激励协议，承诺张某在该公司自2015年3月起工作满12个月，即可按照每股2元的价格购买甲公司股票5万股。签订协议当月，甲公司股票市场价在每股3-3．2元之间浮动。（2）张某从原户籍所在地（安徽）的乙公司离职，将原企业改组时以股份形式取得的量化资产在企业内部转让，张某原取得股份形式的量化资产时支付过费用1万元，转让时乙企业内部价格2．5万元。（3）张某因持有深圳丙上市公司股票13000股，在当月取得股票分红所得2600元。已知该股票为张某去年1月份从公开发行和转让市场取得的。注：（1）中的股票期权不可公开交易张某的问题是：张某取得深圳丙上市公司的股票分红所得是否需要缴纳个人所得税？缴纳多少？ -题库考试答案搜索网

张某是位于上海的甲股份公司（在上交所上市公司）引进的技术人才，2015年3月初，张某找到某会计师事务所，咨询与个人所得税相关事宜。

（1）甲股份公司计划在2015年3月与张某签订股权激励协议，承诺张某在该公司自2015年3月起工作满12个月，即可按照每股2元的价格购买甲公司股票5万股。签订协议当月，甲公司股票市场价在每股3-3．2元之间浮动。

（2）张某从原户籍所在地（安徽）的乙公司离职，将原企业改组时以股份形式取得的量化资产在企业内部转让，张某原取得股份形式的量化资产时支付过费用1万元，转让时乙企业内部价格2．5万元。

（3）张某因持有深圳丙上市公司股票13000股，在当月取得股票分红所得2600元。已知该股票为张某去年1月份从公开发行和转让市场取得的。

注：（1）中的股票期权不可公开交易张某的问题是：
张某取得深圳丙上市公司的股票分红所得是否需要缴纳个人所得税？缴纳多少？

问答题

2021-07-19 12:45

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正确答案

张某取得深圳丙上市公司的股票分红所得超过一年免征个人所得税。

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第五章个人所得税法

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