The Ministry of Finance and the State Administration of Taxation: Stock options, restricted stocks and equity awards granted to individuals by domestic listed companies, upon filing with the competent tax authority, may be issued by individuals from the date of the stock option call-over, the lifting of the ban on restricted stocks or the acquisition of equity awards.

The Ministry of Finance and the State Administration of Taxation: For stock options, restricted stocks and equity awards granted to individuals by domestic listed companies, upon filing with the competent tax authority, individuals may pay personal income tax within a period not exceeding 36 months from the date of the call-over of stock options, the lifting of the ban on restricted stocks or the acquisition of equity awards. Taxpayers who leave their jobs within this period shall pay all taxes before leaving their jobs.