职工股票期权课税环节探求  

An Exploration of the Tax Link on Employee's Stock Forward Title

作　　者：冀慧峰[1] 

机构地区：[1]东北财经大学研究生部

出　　处：《云南财贸学院学报》2004年第1期56-58,共3页Journal of Yunnan Finance and Trade Institute

摘　　要：股票期权税收政策的制定和施行对股票期权在中国的顺利推广及其激励效应的良好发挥有着决定性作用,在股票期权税收问题中,课税环节的确定是最终决定期权税收能否实行和实行难度的关键。从股票期权可能课税环节出发,结合相关政策法规提出一些确定股票期权课税环节的建议。The formulation and implementation of the lax policy on the stock forward title plays a decisive role in popularizing the stock forward title smoothly and giving full play to its incentive the tax policy on the stock forward title can be carried out or not and how hard it can be carried out.Starting from the possible tax links under the related policies and regulations in China,this paper makes some suggestions for determining the tax links on the stock forward title.

关 键 词：职工股票期权 税收征管 禁售期 等待期 行权 企业 税法 中国 

分 类 号：F812.42[经济管理—财政学] F279.21