| 中美员工股票期权个人所得税政策比较 |
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| 引用本文： | 龙文滨,张建功.中美员工股票期权个人所得税政策比较[J].税务与经济,2004(3):49-53. |
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| 作者姓名： | 龙文滨 张建功 |
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| 作者单位： | 1. 广东技术师范学院,财经系,广东,广州,510630
2. 华南理工大学,资产与实验室管理处,广东,广州,510640 |
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| 摘 要： | 员工股票期权是激励员工为公司长期发展而努力工作的一种有效的薪酬制度。为了进一步促进和规范员工股票期权制在我国的推广,必须设计一套完整可行的税收政策。
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| 关 键 词： | 员工股票期权 个人所得税制 最小收入税制 |
| 文章编号： | 1004-9339(2004)03-0049-05 |
| 修稿时间： | 2003年8月27日 |
A Comparison of the Tax Policy of Stock Option between Chinese and American Staff |
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| LONG Wen-bin,ZHANG Jian-gong.A Comparison of the Tax Policy of Stock Option between Chinese and American Staff[J].Taxation and Economy,2004(3):49-53. |
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| Authors: | LONG Wen-bin ZHANG Jian-gong |
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| Institution: | LONG Wen-bin~1,ZHANG Jian-gong~2 |
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| Abstract: | The Employee Stock Option is an effective salary system to stimulate the staff to work hard for their company's development.In order to promote and regulate the extension of our system of Employee Stock Option,a set of tax policies should be set up. |
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| Keywords: | Employee Stock Option system of personal income tax Alternative Minimum Tax |
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