股票期权相关税收政策的国际借鉴及完善建议

International References and Suggestions on Tax Policy of Stock Option

股票期权制度作为一种能够有效降低企业代理成本、提高公司业绩和整合公司人力资源的薪酬激励工具,在以美国为首的发达国家获得很大成功。我国从20世纪90年代开始引进股票期权,但至今,相关法律和税收政策不够健全,未能有效发挥对企业股票期权计划应有的引导作用。本文深入分析发达国家股票期权税收政策,重新审视和研究我国股票期权税收政策,具有现实意义。

As an income incentive tool which serves to reduce the agent cost for enterprises, improve company performance as well as integrate human resources of the whole company, the stock option system has enjoyed a great success in American-led developed countries. China has introduced the stock option in the beginning of 1990s, but up to now, it fails to have a full play in guiding stock option plan for enterprises which is supposed to. This paper makes an in-depth analysis regarding the tax policy of stock option in developed countries, reviews and studies China＇s taxation policy on stock option, which have rather important practical significances.