Restricted stock personal income tax avoidance

Impossible, because the law is clear and preferential policies are more appropriate.

Stock appreciation rights income and restricted stock income obtained by individuals from listed companies due to their employment and employment shall be withheld and remitted by listed companies or their domestic institutions in accordance with the personal income tax calculation method of "wages and salary income" and stock options.

Determination of taxable income in stock appreciation rights;

Taxable income of stock appreciation rights's exercise = (share price on exercise date-share price on authorization date) × number of exercised shares.

The time when the tax obligation occurs is the date when the listed company cashes the stock appreciation rights income to the authorized person.

Determination of taxable income of restricted stocks: taxable income = (the stock market price on the stock registration date+the market price of this batch of stocks issued on the same day) /2× the number of shares issued in this batch-the total amount of funds actually paid by the incentive object× (the number of shares issued in this batch/the total number of restricted stocks obtained by the incentive object).

The time when the tax obligation occurs is the date when each batch of restricted shares is lifted.