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股票期权制度作为一种能够有效降低企业代理成本、提高公司业绩和整合公司人力资源的薪酬激励工具,在以美国为首的发达国家获得很大成功。我国从20世纪90年代开始引进股票期权,但至今,相关法律和税收政策不够健全,未能有效发挥对企业股票期权计划应有的引导作用。本文深入分析发达国家股票期权税收政策,重新审视和研究我国股票期权税收政策,具有现实意义。
The stock option system, as a kind of compensation incentive tool that can effectively reduce agency costs, improve corporate performance and integrate the company’s human resources, has enjoyed great success in developed countries headed by the United States. Since 1990s, China has introduced stock options, but so far, the relevant laws and taxation policies are not sound enough and can not give full play to the guiding role that should be given to the stock option plans of enterprises. This paper analyzes the tax policy of stock options in developed countries in depth, and reexamines and studies the tax policy of stock options in our country, which is of practical significance.