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国家税务总局公告2012年第18号为推进我国资本市场改革,促进企业建立健全激励与约束机制,根据国务院证券管理委员会发布的《上市公司股权激励管理办法(试行)》(证监公司字[2005]151号,以下简称《管理办法》)的规定,一些在我国境内上市的居民企业(以下简称上市公司),为其职工建立了股权激励计划。根据《中华人民共和国企业所得税法》及其实施条例(以下简称税法)的有关规定,现就上市公司实施股权激励计划有关企业所得税处理问题,公告如下:一、本公告所称股权激励,是指《管理办法》中规定的上市公司以本公司股票为标的,对其董事、监事、高级管理人员及其
State Administration of Taxation Announcement No. 18 of 2012 In order to promote the reform of China’s capital market and promote the establishment and improvement of the incentive and restraint mechanism for enterprises, according to the Measures for the Management of Equity Incentives of Listed Companies (Trial) promulgated by the State Securities Regulatory Commission No. 151, hereinafter referred to as the “Administrative Measures”), a number of resident enterprises (hereinafter referred to as listed companies) listed in China have set up equity incentive plans for their employees. According to the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations (hereinafter referred to as the “Tax Law”), the issue on the implementation of equity incentive plan for listed companies on corporate income tax issues, the announcement is as follows: First, the equity incentive referred to in this announcement refers to The listed companies stipulated in the “Administrative Measures” take the shares of the Company as the standard, and their directors, supervisors, senior management and their