| There is close relation between the stock option system and individual income tax (ⅡT) in China. The thesis first discusses the correlation between the two, revealing the theory of value orientation of ⅡT from the perspectives of tax rate and taxation timing, and revealing the significance of the stock option system from the perspectives of justification, profit tax function and its effectiveness. Then the thesis analyses the different operation phases of the stock option system on the basis of present laws on ⅡT. And finally, the thesis compares the differences of tax system among China, U.S. and France in terms of the hierarchy of legislation, orienting and encouraging effect and tax levying, reveals the impact ⅡT has on the stock option system, and gives suggestions on how to improve them. |
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