本文在借鉴美国股票期权所得税政策的基础上,对我国股票期权的分类、行权收益的纳税义务日的确定、行权收益的应纳税额的计算、行权买入股票的出售差额收益的免税、股票期权个人所得税的征管以及行权差额能否抵扣企业的应纳税所得额等问题提出自己的看法。 On the basis of drawing lessons from the income tax policy of the American stock options, this article classifies the stock options in our country, determines the tax liability day of the proceeds of the exercise, the tax payable of the exercise proceeds, the duty-free tax , Stock options and personal income tax collection and management of the difference between the right to deduct corporate tax payable and other issues put forward their own views.