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本文基于对中美两国股票期权税务处理的比较,指出了我国股票期权税务处理中存在的问题,并提出了相应的改进建议,为推进我国企业股票期权的实施提供支持。
Based on the comparison of the tax treatment of the stock options between China and the United States, this paper points out the problems existing in the tax treatment of the stock options of our country and puts forward the corresponding suggestions for improvement and provides support for the implementation of the stock options in China.