股票期权的税务问题（Tax issues of stock options）.docVIP

股票期权的税务问题（Tax issues of stock options） Tax issues of stock options Tax issues of stock options 2008-12-20, 15:15:20 Abstract: the stock option is a kind of new incentive methods, its internal logic is given by the company led by the CEO manager in a future period, with a fixed exercise price to buy the companys common stock rights, will be the long-term development of long-term return option holders with the company together, in order to solve in the modern enterprise system, the incentive of asymmetric information, after the separation of ownership and management of the incompatible problem. With the introduction of the second board market in our country, there will be more and more enterprises carrying out stock options in the future, which will bring many new challenges to other related fields. Based on the brief introduction of the concept of stock options and the promotion in foreign countries, this paper puts forward the forward-looking policy recommendations on how to determine the nature of stock options and how to regulate tax issues. Harvard Management classic tells us that success in the market, enterprises have two common characteristics: (1) senior managers have long-term strategic vision; (2) the senior management team has stability. How to achieve these two goals has always been an important subject for management to explore actively. In recent years, the western countries, represented by the United States, have found an effective solution - stock options. Due to the inherent logic of the stock option incentive is through the companys stock value to the option holder are more concerned about the long-term development of the company, so that long-term growth returns and economic benefits of the company the option holder to maintain a close contact, make them most willing to to achieve long-term strategic goals, and strive. According to statistics, more than 90% of the top 1000 companies in the fortune list have implemented stock options, and their shar