股权激励税收政策的理论和现实分析

Analysis of Theory and Reality on Tax Policy for Equity Incentive

在我国,股权激励的实行还处于初级阶段,与之相关的税收政策也仍处于不断完善之中。本文在对税收与股权激励关系进行理论分析的基础上,分析了我国现行股权激励税收政策的特点和存在的问题,最后基于理论和现实分析总结了股权激励税收政策设计应注意的问题。

In china equity incentive is still in primary stage, and related tax policy is imperfect. Based on the theoretical analysis on the relation between tax and equity incentive, the article analyzed the characteristics and problems of current tax policy for equity incentive, and pointed out focuses when tax policy for equity incentive is designed.