2016年9月22日,财政部、国家税务总局联合下发《关于完善股权激励和技术入股有关所得税政策的通知》(财税〔2016〕101号)。该文件的出台基本解决了以往股权激励税收政策中存在的纳税义务的发生时间点过早、对企业后续经营风险考虑不足等问题,对正处于创业阶段的非上市公司而言,可谓“及时雨”。在财税〔2016〕101号文件出台前,我国对股票期权、股权期权、 On September 22, 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice on Improving the Income Tax Policy on Equity Incentive and Technology Shareholding” (Cai Shui [2016] No. 101). The release of the document basically solved the tax incentives in the past, the existence of tax liability in the equity stake in the premature point in time, the follow-up business risk management and other issues of insufficient consideration, is in the entrepreneurial phase of non-listed companies, can be described as ". Before the tax [2016] 101 document was issued, China’s stock options, stock options,