Research On Personal Income Tax Of Equity Incentive

With the implementation of the reform of non-tradable shares,the social economy has developed rapidly,and more and more enterprises begin to implement equity incentive.With the development and improvement of equity incentive,more and more enterprises have chosen to use the limited partnership as shareholding platforms,such as NEEQ enterprises and IPO enterprises.This paper will first sort out the research on equity incentive at home and abroad,to understand the basic content of the partnership shareholding platform.Then,this paper will study the question of individual income tax of the incentive objects,who are under the partnership platform shareholding mode,from the perspective of taxation.Firstly,the existing personal income tax policies related to equity incentive in China are analyzed in detail.These policies include basic tax regulations of direct shareholding plan,preferential tax policies,and some tax rules applicable to partnership shareholding platforms.On the basis of understanding and analyzing tax regulations,analyze and summarize the problems existing in the process of individual income tax payment.In order to understand the implementation process of equity incentive more specifically and to be more clear about the problems of personal income tax,this article presents a practical enterprise case.Then,on the basis of analyzing the problems in individual income tax,it is time to come up with some useful,targeted suggestions to promote the development of partnership platform shareholding model.The recommendations include clearing the scope of application of preferential tax policies,adjusting calculation method and allocation method and reclassifying the applicable tax items.