美国股票期权的税务处理及借鉴

The Tax Process of Stock Option of The United States And Its Reference for China

在西方发达国家,股票期权制度作为对经理人员传统薪酬制度的补充、成为股份制企业行之有效的一种激励机制的最根本原因是基于税收的优惠。美国税法对股票期权所涉及的税收问题作了较为详细的规定,对激励型股票期权给予了较大的税收优惠。而在我国,股票期权制度的试点工作才刚刚开始,实施股票期权制度尚存在较多的税收障碍。我们应借鉴国外成熟的经验制度,采取相关的对策,以便顺利推进股票期权制度在我国的实施。

Considered the preference in tax revenue, stock option acts as an effective prompting mechanism in joint -stock companies in western developed countries. In the United States, stock option is regulated by more detailed requirements at the federal taxation while in China it is on the initial ground, especially the barriers in taxation. Efforts should be made to use the ripe experience from developed countries and bring China stock option system on the right track.