随着我国证券市场的发展,越来越多的上市公司开始采用股票期权计划形式激励经营者。本文认为,虽然从性质上判断,公司的股票期权支出应视为购买经营者劳务而允许税前扣除,但就我国目前的经济形势而言,这种税前扣除制度的推出应慎之又慎,应充分考虑扣除可能引致的避税效应和调节效应。 With the development of the securities market in our country, more and more listed companies begin to use the stock option plan to motivate managers. This paper argues that although judging from the nature of the company’s stock options should be considered as purchasing managers to allow pre-tax deductions, but for the current economic situation in our country, the introduction of this pre-tax deduction system should be cautious, Should take full account of the possible tax deductions and regulatory effects.