股票期权的个人所得税分析

Personal Income Tax Analysis on the Stock Option

目前,股票期权作为一种企业激励制度在我国还属新生事物,缺乏相关的法律规范,具体实施中存在障碍。建议借鉴美国比较成熟的做法,对股票期权计划的三个关键时点,即期权赠与日、行权日和股票出售日的个人所得税立法给予明确。

At present,Stock option,as a new active system for enterprises,which is still a newly emerging thing, is lack of relative legal regulation and there are some difficulties in operation. So, in the light of some mature methods of America , the three important dates of the stock option plan should be made clearly, that is , the date to present stock option, the date to exercise rights and the date to sell stocks.