摘要
股票期权是西方国家普遍采用的一种有效的薪酬激励工具。美国税法中详细的股票期权操作及应税实务规范对我国股票期权税收政策的选择具有一定借鉴意义。本文对美国股票期权的个人所得税政策进行简单评述,并对完善我国股票期权个人所得税政策提出了一些建议。
As one kind of emolument promotion tools, stock option is widely implemented in the Western countries. The detailed instructions for stock option and related tax practice in tax laws of the USA will sure benefit China in designing our own tax polices concerning stock options. This paper introduces individual income tax policies towards income from stock options in the USA and puts forward some suggestions on perfecting relevant tax polices in China.
出处
《涉外税务》
CSSCI
北大核心
2009年第1期50-54,共5页
International Taxation In China
关键词
股票期权
收入
个人所得税
Stock option Income Individual income tax
