企业改革的不断深化，新情况新问题层出不穷，怎样运用税收政策这一有力的调节工具，合理调节国家与企业、国家与个人的分配关系，进而促进企业生产力的发展，是全社会始终关注的焦点。笔者就企业股权投资业务的所得税和企业经营管理者期股激励的所得税中的有关问题，谈谈看 The constant deepening of enterprise reform and the advent of new situations and new problems emerge in an endless stream. It is the focus of the whole society that how to use the powerful regulatory tool of taxation policy to reasonably adjust the distribution of state, enterprise, state and individual and promote the development of productive forces in enterprises . The author of the enterprise equity investment business income tax and business managers of the period stock incentive income tax issues, talk about the