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越来越多的企业采取股份支付的方式,激励员工为企业服务,正确掌握股份支付的会计处理和税务处理对企业财务人员和税务人员越发显得重要,尤其新《企业会计准则》和新《企业所得税法》的实行,需要我们准确把握股份支付的会计处理与税务处理的差异。
More and more enterprises take the way of stock payment to motivate employees to serve enterprises. The correct accounting treatment and tax treatment of share payment become more and more important to corporate finance personnel and tax officials. In particular, the new Accounting Standards for Business Enterprises The implementation of the Income Tax Law requires us to accurately grasp the differences between the accounting treatment and the tax treatment of the share payment.