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On 25th March 2025, JIA LAWYER Law Firm successfully held the activity of ‘Individual Income Tax Law Practice on Equity Incentive’. Mr Xue Jing, partner of JAVY law firm and the main committee member of Tax-related Legal Services Committee, was the keynote speaker of the event.

Ms Xue Jing took the individual income tax policy documents involved in equity incentives as the starting point and introduced the complexity and changeability of tax-related policies in general. She briefly reviewed a series of policy measures issued by the State Administration of Taxation and related departments in this field, and specifically smoothed out the development and changes of individual tax policies on equity incentives for non-listed companies. She also introduced the forms of equity incentives in the sense of tax law, including share (right) options, restricted shares, equity awards and stock appreciation rights.

Subsequently, Ms Xue focused on in-depth sharing of the differences between non-listed and listed companies in terms of individual income tax policies on equity incentives. She analysed one by one the key points of individual tax treatment of different types of companies' equity incentives and different forms of equity incentives in the granting, exercising (obtaining), holding and transferring of rights, as well as the different tax incentives for non-listed companies and listed companies. In particular, the conditions for deferred taxation of equity incentives for non-listed companies, the circumstances under which the deferred taxation lapses, and the matters that need to be paid attention to in the practical operation.

In addition to policy interpretation and case analysis, Mr Xue also explained in detail how to provide equity incentive services for non-listed companies according to the client's own situation and needs, and how to pay attention to individual tax compliance points at different stages of legal services, in light of the practice of lawyers engaging in special legal services for equity incentives. Finally, it also shared several issues that may be encountered in practice, such as the application of preferential individual tax policies on equity incentives for non-listed companies listed in the domestic market after equity incentives and for New Third Board listed companies, and the application of individual tax policies on equity incentives for shareholding platforms.

In the communication and interaction session, Mr Xue answered patiently and meticulously the questions related to individual income tax on equity incentives encountered by the lawyers in practice, providing them with clear ideas and professional guidance. This seminar is full of content, in-depth explanation, by the lawyers were unanimously praised, we have said that they have gained a lot.

JIA LAWYER law firm has always been committed to consolidate the construction of lawyers and excellent law firms, the industry sage exchange and interaction platform, to promote the personal development of lawyers, thick plant legal expertise and skills, for lawyers to empower.