职工持股计划税收问题探讨  

On the Taxation Planning of the Staff's Shareholding Stocks

作　　者：王曙光[1] 

机构地区：[1]青岛建筑工程学院财经系,山东青岛266520

出　　处：《税务与经济》2003年第2期74-75,共2页Taxation and Economy

摘　　要：为鼓励企业推行职工持股计划 ,使国有资本从竞争行业中有序退出 ,国家应为实行职工持股计划的企业有关各方提供政策及税收优惠。包括对持股职工的税收优惠。In order to carry out the plan that the staff holds stocks,and make the state-owned capital withdraw from the competition business,some tax preferences and policies should be provided to the business who is carrying out the plan,which includes the tax preferences to the staff,to the business and also the commercial bank.

关 键 词：职工持股计划 税收政策 税收优惠 

分 类 号：F810.42[经济管理—财政学] F271