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由于世界各国对职工股票期权所得的征税规定不同,导致跨国征税十分复杂,从而产生更多的征管漏洞、重复征税和国际争议。我国职工股票期权征税存在很多漏洞,目前外商投资企业约40万家,其中有相当部分实行职工股票期权制度,上述企业职工此项期权所得的征税权属我国所有,但至今许多地方未见征收此税。位列世界企业500强中的绝大多数已来我国投资办企业,其经营者一般是顶级高收入者,也未见其就此项期权向我国纳税。为了堵塞税收漏洞和防止重复征税,必须改进和加强对此项期权的征税。
As countries in the world have different requirements on the taxation of employees’ stock options, multinational taxation is very complicated, resulting in more collection holes, double taxation and international disputes. There are many loopholes in the taxation of employee stock options in our country. At present, there are about 400,000 foreign-invested enterprises, among which a considerable part of the staff stock option system is implemented. The above-mentioned enterprises and workers have all the taxation rights of this option, but many places have not been found so far Levy of this tax. Most of the top 500 enterprises in the world have come to invest in enterprises in our country. Their operators are generally the top high-income earners. Nor have they been paid tax on our country. In order to plug tax loopholes and prevent double taxation, taxation of this option must be improved and strengthened.