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〕61号 1998-3-30
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。
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