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对于股权激励的个人所得税问题,财政部和国家税务总局先后下发文件进行了明确。但是,对于实施股权激励的企业所得税如何处理问题,一直未出台相关规定。目前,我国很多按照《上市公司股权激励管理办法(试行)》(以下简称管理办法)实施股权激励的上市公司都进入了行权期,为了规范这部
For the issue of personal income tax incentives, the Ministry of Finance and the State Administration of Taxation issued documents have been made clear. However, the implementation of equity incentive corporate income tax how to deal with the problem, has not promulgated the relevant provisions. At present, many of the listed companies in China that have implemented the equity incentive plan in accordance with the “Measures for the Administration of Equity Incentives for Listed Companies (Trial Implementation)” (hereinafter referred to as the “Administrative Measures”) have all entered the exercise period. In order to regulate this