摘要
在传统的税法界定中,股票期权所得属于工资薪金所得,但它特有的性质决定了对其征税的规则不同于一般工资薪金所得。我国对于股票期权征税的立法规定体现在国家税务总局颁布的4部法规中,规范主要涉及四大问题:对所得的界定、跨国征税中境内所得的划分、所得征税的程序以及对企业应税所得的抵扣。OECD在2004年发布的报告和2005年新出的所得征税范本的注释中,针对跨国股票期权所得征税问题也做出相应回应。借鉴OECD的最新研究报告,应对我国现有制度中潜在的问题进行反思。
The income of the employees deriving from employee stock option plan ( ESOP), in its nature, belongs to employment income. However, the distinctiveness of the ESOP decides that the traditional tax rules on the salary and remunerations cannot fit well in the income deriving from ESOP. In China, there are four major regulations applicable to the ESOP taxation covering the issues including the definition of the nature of the income, the division between the income arising in China and the income arising out of China, the taxation procedure and the calculation of the taxable income of the enterprises. The OECD' s reports in 2004 and the Commentary in 2005 provide specific guidance concerning cross border income from the ESOP. Based on the national regulations as well as OECD' s research, this article explores three potential problems in the existing rules and raises suggestions on the legislation.
出处
《税务与经济》
CSSCI
北大核心
2008年第5期56-62,共7页
Taxation and Economy
关键词
股票期权
资本利得
行权日
授权日
ESOP
capital income
exercise period
vesting period