国税函[2010]23号各省、自治区、直辖市和计划单列市地方税务局,西藏、宁夏、青海省(自治区)国家税务局:根据《财政部国家税务总局证监会关于个人转让上市公司限售股所得征收个人所得税有关问题的通知》(财税 State Taxation Bureau of Tibet, Ningxia and Qinghai Province (autonomous region) under the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2010] No. 23: According to the regulations of the State Administration of Taxation of the State Administration of Taxation on Individual Transfer of Restricted Shares Income tax on personal income tax issues notice "(fiscal tax