1）證券公司預扣預繳應(ying)納稅(shui)(shui)所得額=限(xian)(xian)售股(gu)轉讓收(shou)入(ru)-（限(xian)(xian)售股(gu)原值(zhi)+合理稅(shui)(shui)費(fei)）=股(gu)改限(xian)(xian)售股(gu)復牌(pai)日(ri)收(shou)盤價×減持股(gu)數-股(gu)改限(xian)(xian)售股(gu)復牌(pai)日(ri)收(shou)盤價×減持股(gu)數×15%=15元(yuan)/股(gu)×100萬股(gu)-15元(yuan)/股(gu)×100萬股(gu)×15%=1275（萬元(yuan)），應(ying)納稅(shui)(shui)額=應(ying)納稅(shui)(shui)所得額×稅(shui)(shui)率=1275×20%=255（萬元(yuan)）。

    2）申報清算應(ying)納(na)(na)稅(shui)(shui)款(kuan)如(ru)果老李(li)能提(ti)供完整、真實的限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)原(yuan)值(zhi)憑證，應(ying)納(na)(na)稅(shui)(shui)所(suo)得(de)額(e)(e)(e)=限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)收(shou)(shou)入-（限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)原(yuan)值(zhi)+合理稅(shui)(shui)費）=1000-（200+2）=798（萬(wan)(wan)元），應(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)=應(ying)納(na)(na)稅(shui)(shui)所(suo)得(de)額(e)(e)(e)×稅(shui)(shui)率(lv)=798×20%=159.6（萬(wan)(wan)元）。應(ying)退(tui)還(huan)的稅(shui)(shui)款(kuan)=已扣繳稅(shui)(shui)額(e)(e)(e)-應(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)=255-159.6=95.4（萬(wan)(wan)元）。而案例(li)中老李(li)未能提(ti)供完整、真實的限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)原(yuan)值(zhi)憑證，主管稅(shui)(shui)務機(ji)關按限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)收(shou)(shou)入的15%核定(ding)限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)原(yuan)值(zhi)及合理稅(shui)(shui)費。應(ying)納(na)(na)稅(shui)(shui)所(suo)得(de)額(e)(e)(e)=限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)收(shou)(shou)入-（限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)原(yuan)值(zhi)+合理稅(shui)(shui)費）=限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)收(shou)(shou)入-限(xian)售(shou)(shou)(shou)(shou)股(gu)(gu)(gu)(gu)轉(zhuan)讓(rang)(rang)收(shou)(shou)入×15%=1000-1000×15%=850（萬(wan)(wan)元），應(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)=應(ying)納(na)(na)稅(shui)(shui)所(suo)得(de)額(e)(e)(e)×稅(shui)(shui)率(lv)=850×20%=170（萬(wan)(wan)元）。應(ying)退(tui)還(huan)的稅(shui)(shui)款(kuan)=已扣繳稅(shui)(shui)額(e)(e)(e)-應(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)=255-170=85（萬(wan)(wan)元），多(duo)繳稅(shui)(shui)95.4-85=10.4萬(wan)(wan)元。

    方法二(er)：證券機構技術和制度準備(bei)完成(cheng)后(hou)新上市公司的(de)限售股，按(an)照(zhao)證券機構事先(xian)植入結(jie)算系統(tong)的(de)限售股成(cheng)本(ben)原值(zhi)和發生的(de)合理(li)稅(shui)(shui)費(fei)，以實際轉讓收入減(jian)去原值(zhi)和合理(li)稅(shui)(shui)費(fei)后(hou)的(de)余額(e)按(an)20%稅(shui)(shui)率，計算并直(zhi)接扣繳個人所得稅(shui)(shui)額(e)。納稅(shui)(shui)人同時持(chi)有(you)限售股及該股流通(tong)股的(de)，其股票(piao)轉讓所得，按(an)照(zhao)限售股優(you)先(xian)原則，即：轉讓股票(piao)視同為先(xian)轉讓限售股，按(an)規(gui)定(ding)計算繳納個人所得稅(shui)(shui)。

    例2、證券(quan)機構技術和制度準備完成(cheng)后(hou)，老張持(chi)有某股(gu)(gu)(gu)票的100萬(wan)股(gu)(gu)(gu)限(xian)售股(gu)(gu)(gu)和30萬(wan)股(gu)(gu)(gu)流(liu)(liu)通(tong)股(gu)(gu)(gu)，限(xian)售股(gu)(gu)(gu)原始取得(de)成(cheng)本(ben)為462萬(wan)元(yuan)（結算(suan)系統取得(de)成(cheng)本(ben)）；流(liu)(liu)通(tong)股(gu)(gu)(gu)取得(de)成(cheng)本(ben)為201萬(wan)元(yuan)。2009年(nian)12月(yue)，老張持(chi)有的限(xian)售股(gu)(gu)(gu)全部(bu)解禁可上市流(liu)(liu)通(tong)。2010年(nian)1月(yue)11日，老張將所持(chi)有的限(xian)售股(gu)(gu)(gu)和流(liu)(liu)通(tong)股(gu)(gu)(gu)賣(mai)出(chu)120萬(wan)股(gu)(gu)(gu)，合計取得(de)轉(zhuan)讓(rang)(rang)收入1200萬(wan)元(yuan)，發(fa)生合理稅費(fei)1.2萬(wan)元(yuan)。按照財稅[2009]167號文規(gui)定，老張轉(zhuan)讓(rang)(rang)股(gu)(gu)(gu)票視同(tong)為先轉(zhuan)讓(rang)(rang)限(xian)售股(gu)(gu)(gu)，證券(quan)機構按規(gui)定直接計算(suan)扣(kou)繳其個人所得(de)稅。

    老張賣出120萬股股票，應視同為轉讓限售股100萬股和20萬股流通股，那限售股轉讓收入=轉讓總收入×限售股轉讓股數÷（限售股+流通股轉讓股數）=1200×100÷120=1000（萬元），同理，限售股轉讓成本應分攤合理稅費=1.2×100÷120=1（萬元）。應納稅所得額=限售股轉讓收入-（限售股原值+合理稅費）=限售股實際轉讓收入-（限售股成本原值+轉讓合理稅費）=1000-（462+1）=537（萬元），應納稅額=應納稅所得額×稅率=537×20%=107.4（萬元）。