浅析股份支付的财务处理

随着资本市场的发展,股份支付成为企业越来越广泛使用的一种激励机制。《企业会计准则第11号——股份支付》对其会计处理作了详细的规范,但税法还没有做相应的规定。股份支付的核算涉及损益类的项目,在将利润总额调整为应纳税所得额时,股份支付是否构成暂时性差异,需由所得税法加以规范。本文根据对税法整体精神的理解,对权益结算的股份支付和现金结算的股份支付的财务处理进行了初步探讨。

A Tentative Analysis of the Accounting Treatment toward Share-based Payment

With the development of the capital market,Share-based Payment has become an incentive mechanism widely used by enterprises. The Enterprise Accounting Standards No.11:Share-based Payment has made a very detailed specification on its accounting treatment,but there still lack corresponding tax provisions. The calculation of sharebased payment relates to the profit and loss accounts and whether or not the share-based payment constitutes temporary differences needs to be regulated by the income tax law. Based o...