论文部分内容阅读
近日,财政部、国家税务总局发布了《关于个人股票期权所得征收个人所得税问题的通知》(财税[2005]35号文,以下简称35号文)。该文对企业员工参与企业股票期权计划如何征收个人所得税在税收政策上首次作了明确规定。此前,在2004年8月通过的《公司法》修改草案中最为瞩目的修改,就是首次明确股份有限公司可以回购5%的股份用于奖励公司员工,并允许公司高管人员于上市一年后转让股份以获取收益,这意味着股票期权激励机制在我国上市公司将有法可依。
Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Issue of Individual Income Tax on Personal Stock Options (Cai Shui [2005] No. 35, hereinafter referred to as Circular 35). This article made clear for the first time in the taxation policy how to impose personal income tax on employees’ participation in enterprise stock option plan. Earlier, the most significant revision of the draft Company Law, passed in August 2004, was the first time that a limited liability company could repurchase a 5% stake to reward employees and allow senior executives of the company to go public for one year After the transfer of shares for income, which means that the stock option incentive mechanism will be law-based in China’s listed companies.