Taxation Of Stock Options Discussed

The stock option plan is one executive mechanism which is used to inspire managers with one right. It came out in the west more than 20 ago, and developed rapidly and widely since 90's in the twentieth century as a new kind of distribution method. In USA, stock option plan has become a core guerdon instead of traditional payment include annual salary and bonus. It has many larruping characters. Following the development of stock option, western countries draw many correlative taxation items, used to administer the economic movement. The taxation systems in the west are going to perfect, becoming an important lever for the government to lead company's activities and cut down the existing risk. We knew and adopted the stock option in 90's of last century, and used in few companies first. Because the stock option plan just started for a short time and the government did not design suite law items and law frame, the tax function appear weak, and can't effect on the development of the stock option plan deeply. Therefore, we have the necessity to study and develop the taxation about the stock option plan in our country.The content of the thesis is divided into five.Chapter 1 is an introduction, including study background and meanings, study condition, present researches and study method in the thesis.Chapter 2 is a summarization about the stock option plan. The stock option is an option using stock as the object, have the characters of the option. The company pays the manager a right, when the promissory time is coming, manager should make a decision: execute or not. Usually, when the stock price is out the money, the manager will choose to execute the plan and gain the difference. Or else, choose not to execute the plan, get the loss of commission. By description analysis, we find...