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Issued March 30, 1998
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    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。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.