| 我国股票期权税收政策存在的问题及对策 |
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| 引用本文： | 王红领.我国股票期权税收政策存在的问题及对策[J].税务与经济,2005(5):13-15. |
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| 作者姓名： | 王红领 |
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| 作者单位： | 南京财经大学,财政与税务学院,江苏,南京,210046 |
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| 摘 要： | 股票期权制度是目前盛行于西方的一种比较有效的公司分配激励机制。但目前在我国还处于起步阶段。为促进股票期权这一新生事物在我国的发展,推动国有企业改革的深入,我们应借鉴发达国家的成功经验,尽快规范和完善我国的股票期权政策。
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| 关 键 词： | 股票期权 税收政策 个人所得税 税收征管 |
| 文章编号： | 1004-9339（2005）05-0013-03 |
| 收稿时间： | 2004-09-01 |
| 修稿时间： | 2004年9月1日 |
Problems and Countermeasures Existed in Our Tax Policy of Stock Option |
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| WANG Hong-ling.Problems and Countermeasures Existed in Our Tax Policy of Stock Option[J].Taxation and Economy,2005(5):13-15. |
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| Authors: | WANG Hong-ling |
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| Abstract: | The system of stock option is a popular distributional mechanism in the western corporations,which is in the initial stage in our country now.In order to promote its development in our country and put the reform of our government-owned enterprises forward,the policies of stock option should be regulated and perfected soon by using the successful experiments from the foreign countries as a reference. |
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| Keywords: | stock option tax policy individual income tax tax levy and management |
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