股票期权个人所得税纳税筹划

Individual Income Tax Planning of Stock Option

目前,我国关于股权激励的相关税收法律尚不健全,如果企业很少关注其中的节税技巧,将会使员工"多劳少得",严重挫伤员工积极性,所以进行股权激励纳税筹划很有必要。本文主要采用案例分析法,通过比较不同的股票期权发放方式,以寻求最优的节税方案。

At present, the relevant tax laws of China＇s equity incentive are not perfect. If the enterprise pays little attention to the tax saving skills, employees will be ＂underpaid＂, which seriously dampens the enthusiasm of the staff, so it is necessary to carry out equity incentive tax planning. This paper mainly adopts case analysis method, through the comparison of different stock option payment, in order to find the optimal scheme.