analysis of the stock option a number of income tax of（分析股票期权的个人所得税）.doc

Analysis of the Stock Option a number of income tax of [Abstract] Stock Option income with high-risk characteristics, their tax risk borne by the line of the right people. ESO income for personal income tax should be levied as a tax liability on the actual exercise date, exercise price after the stock fell can not serve as the basis for a tax rebate. a tax on stock option income tax planning should consider the long-term incentive effect and the unity of tax saving can be taken to choose the right line on a reasonable and lower exercise price and the right line on the difference between the stock price, and appropriate application of accounting policies and other means. [Keywords] stock options, personal income tax, tax liability on the tax planning First, the business income of the characteristics of stock options Stock Options (Executive Stock Option, abbreviated as ESO, the same below) is popular at home and abroad in recent years, operators of a business form long-term incentive compensation. Stock options due to its huge amount of income, long-term incentive effect is remarkable, and securities market close and extensive attention by the community, known as corporate executives ‘golden handcuffs.’ Accordingly, the operator ESO income tax personal income tax collection and tax planning has also become the world need to focus on new issues and research . Stock option income is the operator in the bear business risk under the premise of full use of their human capital, the shareholders met or exceeded their expected reward after the revenue, with high levels of income but at the same risk characteristics. If the business and business relationships between the distribution contract is a financial relationship, then the stock option plan can be said that the operator benefits the most uncertain, the biggest risk of a financial contract. Currently, the ESO in long-term incentive-based operator the proportion of income upward trend, the implemen