| 股票期权的税收效应及非税成本 |
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| 引用本文： | 杨华,吴玉霞.股票期权的税收效应及非税成本[J].经济问题,2012(4):118-120. |
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| 作者姓名： | 杨华 吴玉霞 |
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| 作者单位： | 1. 中央财经大学,北京100086／山西财经大学,太原030012
2. 河北金融学院,河北保定,071051 |
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| 摘 要： | 股票期权最早是基于税收目的出现及税收政策作用于股票期权使得股票期权产生替代效应,然而,非税成本会对股票期权的税收效应产生冲击,因此,公司制定股票期权时应充分考虑非税成本对其的影响,否则可能导致负面影响。
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| 关 键 词： | 股票期权 税收效应 非税成本 |
Tax Effect of Stock Options and Non-tax Costs |
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| YANG hua,WU Yu-xia.Tax Effect of Stock Options and Non-tax Costs[J].On Economic Problems,2012(4):118-120. |
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| Authors: | YANG hua WU Yu-xia |
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| Institution: | 1.Central University Of Finance and Economics,Beijing 100086,China; 2.Shanxi University of Finance and Economics,Taiyuan 030012,China; 3.Heibei Finance University,Baodin 071051,China) |
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| Abstract: | Stock options is generated due to tax reasons,The role of tax policy on stock options,stock options have made the substitution effect,However,non-tax cost of the tax effect of stock options will have an impact,Therefore,when the company draw up the policy of stock options,the company should fully consider the impact of non-tax costs,Otherwise,it maybe have a negative impact. |
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| Keywords: | stock option tax effect non-tax costs |
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