公司股票可以赠与给配偶吗？那么赠与部分还需要本人缴个人所得税吗？

chenhu2000

公司发了一些股份，想问一下是否可以转赠给配偶来合理避税呢？

breezedgs

If you are the shareholder of these shares, I might say you can not. All the dividends are related to the TITLE that the shares belong to.

chenhu2000

breezedgs 发表于 2012-10-13 19:36
If you are the shareholder of these shares, I might say you can not. All the dividends are related t ...

谢谢回复，如果赠予给配偶，除了分红，那些股份所值的金额是否还算在本人的taxable income?

JohnnySu

chenhu2000 发表于 2012-10-13 20:10
谢谢回复，如果赠予给配偶，除了分红，那些股份所值的金额是否还算在本人的taxable income? ...

税务上没有赠与这回事 税法上有个叫"market value substitution rule"
意思是如果资产不是以市场价值或者正规商业手段交易"arms length"的话  税局会以市场价值来计算CGT
你的股票转移到配偶的时候 你或许会有Capital Gains, 这个是要缴税的

chenhu2000

taxbreak 发表于 2012-10-13 22:17
税务上没有赠与这回事 税法上有个叫"market value substitution rule"
意思是如果资产不是以市场价值或者 ...

多谢解答

小狗乐乐

taxbreak 发表于 2012-10-13 23:17
税务上没有赠与这回事 税法上有个叫"market value substitution rule"
意思是如果资产不是以市场价值或者 ...

请教高人：我公司赠与我股票作为奖金，两年后才可以提现。现在两年期满，市值一万元。如果我卖了它变现一万元，我是否给CGT，如果要，是按一万元盈利打税吗？(因为我没有出过一分钱买股票)。另外，我能享受50%CGT discount?

JohnnySu

小狗乐乐 发表于 2013-3-24 16:01
请教高人：我公司赠与我股票作为奖金，两年后才可以提现。现在两年期满，市值一万元。如果我卖了它变现一 ...

The first taxing point is when the shares are given to you. At this point the shares are basically part of your compensation package and therefore are taxable. How it is taxed depends on when you received them and when they vest. There is also a change in legislations after 2010 to complicate things a little bit but your accountant should be able to work it out.

The second taxing point is when the shares are sold. At this point the tax is calculated the same as any other Capital asset disposals. The cost based used for calculation is the market value of the shares when they were given to you.

twins7

employee share scheme 啊。。。