20世纪70年代以来,股票期权制由于较成功地解决了现代企业中的代理人激励机制问题而在国外尤其是发达国家得到广泛应用。与此同时,为保证股票期权计划的顺利实施,发达国家政府纷纷制定有关税收政策,对股票期权涉及的税收问题做出了详细的规定。经历一段时间的完善,发达国家 Since the 1970s, the stock option system has been widely used abroad, especially in the developed countries, because it successfully solved the agent incentive mechanism in modern enterprises. At the same time, in order to ensure the smooth implementation of the stock option plan, developed country governments have formulated relevant tax policies and made detailed provisions on the tax issues involved in stock options. Experienced a period of improvement, developed countries