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随着台湾地区衍生性金融商品的逐渐成熟,以及台湾地区相关法令的修正,员工认股权凭证(大陆称为股票期权)已于2000年8月正式获准在台发行。然而,由于两岸在基本制度、发展状况等方面存在差异,导致员工认股权的会计处理与税务处理存在一定的差异。本文旨在通过对相关政策的归集、比较与分析,为完善大陆员工认股权财税处理规则提供一些参考。
With the gradual maturation of derivative financial products in Taiwan and the revision of related ordinances in Taiwan, employee warrants (the mainland is called stock options) were formally approved for issuance in Taiwan in August 2000. However, due to the differences in basic systems and development status between the two sides of the strait, there are some discrepancies between accounting treatment and tax treatment of employee stock options. The purpose of this paper is to provide some references for perfecting the tax treatment rules of employee stock options by collecting, comparing and analyzing related policies.