工资薪金和股票期权是现代企业员工薪酬激励的两种重要形式。两种薪酬激励在属性、适用的税收政策等方面存在着多项差异。了解并掌握这些差异,有利于企业所有者从两种薪酬激励的风险程度、税负水平出发,结合企业实际运营情况和目标水平,建立最适合的薪酬激励体系。 Wages and salaries and stock options are two important forms of employee incentive compensation in modern enterprises. There are many differences between the two types of compensation incentives in terms of attributes and applicable tax policies. Understanding and mastering these differences is conducive to business owners from the two types of salary incentive risk level, the tax level, combined with the actual operation of enterprises and the target level, the establishment of the most appropriate compensation incentive system.