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辽宁省实施《中华人民共和国促进科技成果转化法》规定

Article 23

In force

高等院校、科研院所在本省转化职务科技成果,科技人员获得的股权、出资比例形式的奖励所应缴纳的个人所得税,可以申请五年内分期缴纳或者待分红、转让取得现金收入后一并缴纳。

Local Regulations · 辽宁省人民代表大会常务委员会 · In force from —

Article 22Back to full textArticle 24

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