舉例說明：A公(gong)(gong)司(si)投資B公(gong)(gong)司(si)股(gu)(gu)權初始投資成本(ben)為20元/股(gu)(gu)，后續B公(gong)(gong)司(si)首(shou)次公(gong)(gong)開發(fa)(fa)行(xing)股(gu)(gu)票并上(shang)市(shi)，A公(gong)(gong)司(si)在持有(you)B公(gong)(gong)司(si)限售(shou)股(gu)(gu)解禁后賣(mai)出(chu)價(jia)為40元/股(gu)(gu)。如果(guo)(guo)上(shang)市(shi)發(fa)(fa)行(xing)價(jia)為30元/股(gu)(gu)，則A公(gong)(gong)司(si)轉讓B公(gong)(gong)司(si)限售(shou)股(gu)(gu)按照賣(mai)出(chu)價(jia)減發(fa)(fa)行(xing)價(jia)的余額10元/股(gu)(gu)（=40-30）計算繳納增值稅(shui)；如果(guo)(guo)上(shang)市(shi)發(fa)(fa)行(xing)價(jia)為10元/股(gu)(gu)，則A公(gong)(gong)司(si)轉讓B公(gong)(gong)司(si)限售(shou)股(gu)(gu)按照賣(mai)出(chu)價(jia)減實(shi)際成本(ben)價(jia)的余額20元/股(gu)(gu)（=40-20）計算繳納增值稅(shui)。

　　五、關于納稅人實際享受增值稅減免稅政策起始時間的選擇問題

　　為進(jin)一(yi)(yi)步明(ming)晰納稅(shui)(shui)人權(quan)利(li)和義務(wu)，公告(gao)明(ming)確，在某項增(zeng)(zeng)值稅(shui)(shui)減(jian)免稅(shui)(shui)政(zheng)策(ce)出臺后，一(yi)(yi)般(ban)納稅(shui)(shui)人可以(yi)在該項政(zheng)策(ce)執行期(qi)限(xian)內，按照(zhao)納稅(shui)(shui)申(shen)報期(qi)選(xuan)擇開始享受(shou)這項減(jian)免稅(shui)(shui)政(zheng)策(ce)的時間。在一(yi)(yi)般(ban)納稅(shui)(shui)人實際享受(shou)某項服務(wu)、不動產(chan)或無形資產(chan)相關減(jian)免增(zeng)(zeng)值稅(shui)(shui)政(zheng)策(ce)后，選(xuan)擇放(fang)(fang)棄其(qi)減(jian)免稅(shui)(shui)權(quan)的，與(yu)銷(xiao)售貨物放(fang)(fang)棄減(jian)免稅(shui)(shui)權(quan)一(yi)(yi)樣，均(jun)應以(yi)書面形式提交放(fang)(fang)棄免（減(jian)）稅(shui)(shui)權(quan)聲明(ming)，報主管稅(shui)(shui)務(wu)機(ji)關備案。需要特(te)別提醒(xing)注意的是(shi)，上述(shu)規定適用于增(zeng)(zeng)值稅(shui)(shui)一(yi)(yi)般(ban)納稅(shui)(shui)人。