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当前,越来越多的国内企业引用“股票期权”这一激励方式作为吸引优秀管理和技术人才的新的经营管理模式。股票期权这一新生事物,给中国企业管理、会计制度、税收以及相关领域提出了一系列新课题。为此,我们试图以对股票期权的概念、股票期权在中国的发展现状、股票期权与个人所得税政策加以研究分析,并就股票期权所得征收个人所得税问题进行探讨,以期进一步探索出一套行之有效的税收征管办法,堵塞税收漏洞,为进一步深化个人所得税税制改革做出贡献。
At present, more and more domestic enterprises refer to the incentive model of “stock option” as a new mode of operation and management that attracts excellent management and technical personnel. The new thing about stock options has put forward a series of new topics for China’s enterprise management, accounting system, taxation and related fields. To this end, we try to study the concept of stock options, the development of stock options in China, stock options and personal income tax policy, and explore the issue of personal income tax on stock options, with a view to further explore a set of Effective tax collection and management methods to plug the tax loopholes in the tax system for further deepening the personal income tax reform to contribute.