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上市公司原始股个人所得税
释义
法律主观：
根据《财政部国家税务总局关于个人转让股票所得继续暂免征收 个人所得税 的通知》（财税字[1998]061号）“为了配合企业改制，促进股票市场的稳健发展，经报国务院批准，从1997年1月1日起，对个人转让 上市公司股票 取得的所得继续暂免征收个人所得税”之规定，你所说的减持所得免税。
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更新时间：2026/6/27 13:18:13