论文部分内容阅读
近日,国家税务总局下发了《关于我国居民企业实行股权激励计划有关企业所得税处理问题的公告》(国家税务总局公告2012年第18号,以下简称《公告》)并附以官方解读,可以说是薪酬税务领域的一个重大突破。然而,笔者研读后发现,《公告》对股票期权激励模式的企业所得税规定比较详细,对于限制性股票的企业所得税处理只提到本公告适用,而《公告》如何适用于限制性股票激励模式的企业所得税处理,笔者认为,关键在于对“行权”两个字的理解。根据《上市公司股权激励管理办法》(证监公司字[2005]151号)规定,
Recently, the State Administration of Taxation issued the Notice on the Administration of Enterprise Income Tax on the Implementation of Equity Incentive Plans by Resident Enterprises in China (State Administration of Taxation Announcement No. 18 of 2012, hereinafter referred to as “Announcement”), with official interpretation, we can say It is a major breakthrough in the field of pay tax. However, after studying, I found out that the “Notice” stipulates in more detail the corporate income tax provisions of the incentive model of stock options, and only refers to the application of this announcement for the treatment of restricted stock, and how the “Notice” is applicable to the restricted stock incentive model Corporate income tax treatment, the author believes that the key lies in the “exercise” the understanding of the word. According to the Administrative Measures on Equity Incentives of Listed Companies (Zheng Jian Gong Si Zi [2005] No. 151)