After obtaining it, you need to pay personal income tax. Under normal circumstances, the granting and holding of options do not need to be taxed, and only the exercise, transfer and dividend are involved in fiscal and taxation issues. When the option is exercised, the tax rate of salary income is 3%-45%: when the employee exercises the option, the difference between the actual purchase price (exercise price) of the stock obtained from the enterprise and the fair market price on the purchase date (if it is a listed company, it is the closing price of the stock on that day) shall be calculated and paid according to the applicable provisions of "salary income". Taxable income = (the market price of each executive share-the executive share price paid by employees for stock options) × number of shares = taxable income× applicable tax rate-quick deduction. Combined with the above calculation formula, based on the option of RMB 6,543,800,000, the tax rate is 45%, and the calculated tax is 654.38+0.8 1.920 yuan.
{Legal Basis} Supplementary Notice VII on Personal Income Tax on Income from Individual Stock Options. Employees shall receive wages and salaries in the form of stock options within one calendar month. If an employee obtains wages and salaries in the form of stock options for many times in a tax year, the tax payable shall be calculated according to the formula specified in Item (1) of Article 4 of Caishui [2005] No.35 document. After this year, the taxable amount shall be calculated according to the following formula every time the income from wages and salaries in the form of stock options is obtained:
Taxable amount = (accumulated taxable income of wages and salaries in the form of stock options obtained in this tax year ÷ specified number of months × applicable tax rate-quick deduction) × specified number of months-accumulated taxable amount of wages and salaries in the form of stock options obtained in this tax year.
The cumulative taxable income of wages and salaries in the form of stock options obtained in the preceding tax year in the formula includes the taxable income of wages and salaries in the form of stock options obtained this time and in the past; The number of months specified in the formula in the preceding paragraph refers to the number of months that employees work in China in the form of stock options. If it exceeds 12 months, it shall be calculated as 12 months; The applicable tax rate and quick deduction in the formula in the preceding paragraph shall be determined by referring to the tax rate table attached to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.089), and dividing the accumulated taxable income of wages and salaries obtained in the form of stock options by the business value of the specified number of months in this tax year; In the formula in the preceding paragraph, the accumulated tax paid for the income from wages and salaries obtained in the form of stock options in this tax year does not include the tax payable for the income from wages and salaries obtained in the form of stock options this time.