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《借鑒國際經(jīng)驗完善我國股票期權(quán)稅收政策（international experience to perfect our tax policy of stock option）》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、借鑒國際經(jīng)驗完善我國股票期權(quán)稅收政策（Internationalexperiencetoperfectourtaxpolicyofstockoption）DrawinglessonsfrominternationalexperienceandperfectingtaxpolicyofstockoptioninChinaImprovingChina'sstockoptiontaxpolicy2008-12-2015:15:20bydrawingoninternationalexperienceAbstract:withChina'sentryintoWTO,thepaceofChina'sint
2、egrationintotheglobaleconomicintegrationwillbeaccelerated.Therefore,thestockoptionsystemwidelyadoptedinwesterncountrieswillbeacceptedandimplementedbymoreandmoreChineseenterprises.Butfromacorepolicyofthestockoption--thetaxpolicypointofview,China'scurrenttaxpolicyofstockoptionisnotperfect,greatlyreduc
3、etheincentiveeffectofstockoptionsystemshouldbe.Therefore,itisaninevitabletrendtodrawlessonsfrominternationalexperienceandstandardizeandperfectChina'sstockoptiontaxpolicyassoonaspossible.Keywords:stockoption;incentivestockoption;nonlegalstockoption;personalincometax;enterpriseincometaxFirst,theexperi
4、enceofforeignstockoptiontaxpolicyTheso-calledstockoption,referstothestockasasubjectofthecontract,thecompanygranteditsemployeesafteracertainperiodoftimecanbuyacertainnumberofsharesatafixedpricerights.Generallyspeaking,theimplementationofthestockoptionsystemincludesfourkeylinks:gift(Grant),grant(VEST)
5、,exercise(exercise)andsale(sale).Thesystemfirstbeganinthelate1970sintheUnitedstates.Afterthat,itisacaneffectivelyreducetheagencycostandimprovetheperformanceofthecompanyandtheintegrationofhumanresourcesincentivetoolsinwesterncountriesheadedbytheUnitedStatesspreadswiftly,andgetagreatsuccess.Accordingt
6、ostatistics,about50%ofthecompaniesintheUnitedStatesandmorethan90%ofthelargelistedcompanieshaveimplementedthestockoptionplan.Atpresent,mostcountriesintheworld,suchasJapan,Europeandothercountries,havethesametaxpolicyastheUnitedstates.Therefore,thispapermakesadetailedanalysisofthetaxpolicyissuesofAmeri
7、canstockoptions.(1)thetaxrulesofthetwokindsofstockoptionsaredifferentAccordingtothedomestictaxlawintheUnitedStates,stockoptionscanbedividedintotwocategories:incentivestockoptionandnonlegalstockoption.
