股票期权税收政策的国际经验与借鉴

International Experiences of Tax Policies concerning Stock Options and Their Implications for China

股票期权作为一种新颖的企业报酬激励制度,在我国蓬勃发展。本文从税收角度,对我国目前的股票期权税收政策进行了详细分析,并借鉴美国及OECD等国际上先进的股票期权税收政策,就如何完善股票期权税收政策、促进我国股票期权健康发展提出了建议。

As a novel enterprise incentive com-pensation system,stock option is developing rapidly in China. From the viewpoint of taxation,this paper makes a detailed analysis of current tax policies concerning stock options in China,and on the basis of drawing upon advanced ideas in stipulating tax policies concerning stock options in the USA and OECD member countries,proposes some suggestions on im-proving tax policies concerning stock options in order to promote a healthy development of stock options in our country.