论文部分内容阅读
本文通过对股权激励会计处理与税务处理的差异分析,以案例的形式对两者处理方法差异进行探讨,使读者能够理解会计与税务处理的差异,在进行会计及税务处理时,能更好地反映股权激励的实质。自2005年证券会发布《上市公司股权激励管理办法(试行)》以来,财政部及国家税务总局也陆续发布了《企业会计准则第11号-股份支付》、《关于我国居民企业实行股权激励计划有关企业所得税处理问题的公告》(国税总局公告2012年第18号)及其他一些规范文件。随着混合所有制的推进以及国家对于企业股权激励的进一步放开,企业股权激励的现象也越来越多,因此对股权激励的会计处理与税务处理的差异进行探讨。股份支付按公司实际支付的方式不同可以分为以权益结算的股份支付和以现金结算的股份支付。本文只探讨以权益结算方式进行的股权激励。
Through the analysis of the differences between the accounting treatment and the tax treatment of equity incentive, this paper discusses the differences between the two methods in the form of cases so that readers can understand the difference between accounting and tax treatment. In the process of accounting and tax treatment, Reflect the essence of equity incentives. Since the promulgation of the Measures for the Management of Equity Incentives for Listed Companies (Trial Implementation) in 2005, the Ministry of Finance and the State Administration of Taxation have successively released the Accounting Standards for Business Enterprises No. 11 - Share-based Payment, the Regulations on Equity Incentives for Resident Enterprises in China, On the issue of corporate income tax treatment notice "(State Administration of Taxation Announcement No. 18, 2012) and other regulatory documents. With the promotion of mixed ownership and the further opening up of state-owned enterprise equity incentives, the phenomenon of corporate equity incentives is also more and more. Therefore, the differences between accounting treatment and tax treatment of equity incentives are discussed. Dividends can be divided into equity-settled share-based payment and cash-settled share-based payment, depending on how the company actually paid. This article only discusses equity-based equity incentive.