Stock is convertible into cash or other negotiable securities. 股票可換成現金或其他有價(jià)證券。
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price. 所得為有價(jià)證券的,根據票面價(jià)格和市場(chǎng)價(jià)格核定應納稅所得額。