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2006年随着我国《上市公司股权激励管理办法(试行)》的实施,标志着股权激励制度在我国的确立,得到我国法律的正式承认。公司法、证券法、会计法等相关法律均不同程度做出回应,为这项制度的实施创造条件。但税法仍停滞于原有的规定,使纳税人承担着较重的税负,经济上处于不利的地位。因此,既要改革不公平的所得税法规定,又要完善税收优惠立法,以保障新兴的股权激励制度能得到推行。
With the implementation of the “Measures for the Administration of Equity Incentives of Listed Companies (Trial)” in 2006, this symbolizes the establishment of the equity incentive system in our country and is formally recognized by our country’s laws. Company Law, Securities Law, Accounting Law and other relevant laws respond to varying degrees to create conditions for the implementation of this system. However, the tax law still lags behind the original provisions, so that taxpayers bear a heavier tax burden and are economically disadvantaged. Therefore, it is necessary to reform the unfair income tax law, but also improve the tax preferential legislation to protect the emerging equity incentive system can be implemented.