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上证50ETF期权合约正式挂牌交易标志着我国股票期权市场的新起点。由于股票期权合约与企业员工股票期权、其他金融衍生品在交易对象、纳税额确认时点上均有不同,对我国金融衍生品税制建设提出了新的要求。本文通过梳理其他国家已有经验,结合我国已有税收框架,对适合我国股票期权市场发展的印花税、增值税和所得税政策进行了探讨。
The official listing of the SSE 50 ETF option contract marks a new starting point for China’s stock options market. Because of the stock option contract and employee stock options, the other financial derivatives have different points in the transaction object and tax payment confirmation, and put forward new requirements for the taxation system of China’s financial derivatives. This paper explores the stamp duty, value-added tax and income tax policy suitable for the development of China’s stock option market by combing the existing experience of other countries and combining with the existing tax framework in our country.