美国股票期权企业所得税政策分析  

An Analysis on Enterprise Income Tax Policies concerning Stock options in the USA

作　　者：刘哲[1] 

机构地区：[1]北京石油化工学院,北京102617

出　　处：《涉外税务》2009年第7期54-56,共3页International Taxation In China

摘　　要：在世界范围内,美国的股票期权理论和实践比较完善和系统。本文通过对美国股票期权企业所得税政策进行分析,并就我国的实际情况提出了几点建议:尽快制定涉及股票期权的企业所得税法规,明确划分股票期权的种类,并分别制定不同的税收政策,以利于企业选择发行适合自身的股票期权;允许期权费用化,允许企业在股票期权授予日将期权支出确认为费用,并在企业所得税税前扣除。There are perfect and systemic theories and practices concerning stock options in the USA. Based on an analysis on enterprise income tax policies concerning stock options in the USA ,this paper puts forward some practical sug- gestions for our country, including： enacting enterprise income tax laws and regulations concerning stock options as soon as possible, and stipulating different tax policies applicable to dif- ferent kinds of stock options so that enterprises may select one most suitable for their own situations; allowing the expenditure of stock options to be itemized and be deducted before tax.

关 键 词：美国 股票期权 企业所得税 

分 类 号：F817.12[经济管理—财政学]