股权激励的税收问题研究.doc

股权激励的税收问题研究 ［扌商要］随着现在上市公司数量的不断增加，公司管理水平越来越受到重视，做 为企业高管的经理人，在管理公司上与股东所追求的冃标并不一致，这严重影响了公司 的发展，为了解决这一问题，提升公司管理水平，就引进了股权激励计划。股权激励在 我国上山公司实施的效果并不理想，我国相关政策在相对其他国家在股权激励方面的控 制和引导明显还处丁起步阶段，学习国外相对完善的政策是我国提高股权激励在国内上 市公司实施效果必不可少的路径。 在众多相关政策中，股权激励的税收政策直接影响到了股权激励的实施效果，而我 国现行的税收政策并不完善，存在着重要性的缺陷，这也就成为了我国上市公司实施股 权激励计划效果并不明显的重要原因Z-0 经济大国美国在股权激励的税收政策这方而上的处理，明显领先于我国，通过研究 以美国为主的国外股权激励的税收政策，从而发现我国自身存在的缺陷，参考国外的税 收政策，对我国现行税收政策提出儿点建议。 ［关键词］股权激励税收政策股票期权限制性股票 The Research Of The Equity Incentive Tax Problem [Abstract] With the increasing number of the listed companies, companies have increased the attention to the management level. As the goal of managing the company between enterprises senior managers and stockholders is discordant, it will have strong impact on the development of the company. In order to deal with this problem and risen the management level, the company introduces the equity incentive project. But the equity incentive failed to produce the desired effects in the chinas listed companies .Comparing with other countries in controlling and guiding the equity incentive , those relative policies in our country still in the starting stage? Learning relatively perfect policies from abroad is a requisite way to promote the effects. In a number of related policies, the tax policy of equity incentive affects the implementation of equity incentive? Nowadays Chinas current tax policy was not perfect and existed much important deficiency, that is why the result of the equity incentive pkin carried out in Chinas listed companies is not obvious? The United States, the economic big powers in the equity incentive taxation policy, significantly ahead of our country. Through the study of foreign equity incentive taxation policy especially that of the United States, we have found our own existence flaw and made some suggestions on the present tax policy in reference to foreign tax policy. [Key words] Equity incentive Tax policy The stock option Restricted shares 目录 TOC \o 1-5 \h \z HYPERLINK