| 浅析我国股票期权激励制度的税收方案 |
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| 引用本文： | 张云燕.浅析我国股票期权激励制度的税收方案[J].特区经济,2007,219(4):111-113. |
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| 作者姓名： | 张云燕 |
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| 作者单位： | 安徽农业大学,管理科学学院,安徽,合肥,230036 |
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| 摘 要： | 股票期权制度作为一种有效的激励机制,它把经理人的利益和其对企业在未来发展中的贡献紧密地联系在一起,因此我国越来越多的企业采用这种制度。本文从我国推行股票期权制度过程中遇到的税收法律问题作了分析,并提出有效的对策建议。
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| 关 键 词： | 股票期权 激励机制 税收 |
On China stock option inspiration system's tax project |
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| Zhang Yun Yan.On China stock option inspiration system''''s tax project[J].Special Zone Economy,2007,219(4):111-113. |
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| Authors: | Zhang Yun Yan |
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| Abstract: | Stock Option System is one of the effective encouraging ways that adopt to the development of modern enterprise systems.It closely links the managers' benefits and their contribution with the future expansion of enterprises.So more and more enterprises adopt executive stock option in China.This paper analyzes that Chinese enterprises meet with in process of ESP which was executed in china some difficulties in tax law.At last,it provides efficient countermeasures and suggestions. |
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| Keywords: | executive stock option incentive system tax |
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