对个人持有的上市公司限售股，解禁后取得的股息红利，按
照本通知规定计算纳税，持股时间自解禁日起计算；
解禁前取得的股息红利继续暂减按 50%计入应纳税
所得额，适用 20%的税率计征个人所得税。
前款所称限售股，是指财税[2009]167 号文件和财税[2010]70 号文件规
定的限售股。
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