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1、借鉴国际经验完善我国股票期权税收政策（Internationalexperiencetoperfectourtaxpolicyofstockoption）DrawinglessonsfrominternationalexperienceandperfectingtaxpolicyofstockoptioninChinaImprovingChina'sstockoptiontaxpolicy2008-12-2015:15:20bydrawingoninternationalexperienceAbstract:withChina'sentryintoWTO,t
2、hepaceofChina'sintegrationintotheglobaleconomicintegrationwillbeaccelerated.Therefore,thestockoptionsystemwidelyadoptedinwesterncountrieswillbeacceptedandimplementedbymoreandmoreChineseenterprises.Butfromacorepolicyofthestockoption--thetaxpolicypointofview,China'scurrenttaxpolicyof
3、stockoptionisnotperfect,greatlyreducetheincentiveeffectofstockoptionsystemshouldbe.Therefore,itisaninevitabletrendtodrawlessonsfrominternationalexperienceandstandardizeandperfectChina'sstockoptiontaxpolicyassoonaspossible.Keywords:stockoption;incentivestockoption;nonlegalstockoptio
4、n;personalincometax;enterpriseincometaxFirst,theexperienceofforeignstockoptiontaxpolicyTheso-calledstockoption,referstothestockasasubjectofthecontract,thecompanygranteditsemployeesafteracertainperiodoftimecanbuyacertainnumberofsharesatafixedpricerights.Generallyspeaking,theimplemen
5、tationofthestockoptionsystemincludesfourkeylinks:gift(Grant),grant(VEST),exercise(exercise)andsale(sale).Thesystemfirstbeganinthelate1970sintheUnitedstates.Afterthat,itisacaneffectivelyreducetheagencycostandimprovetheperformanceofthecompanyandtheintegrationofhumanresourcesincentive
6、toolsinwesterncountriesheadedbytheUnitedStatesspreadswiftly,andgetagreatsuccess.Accordingtostatistics,about50%ofthecompaniesintheUnitedStatesandmorethan90%ofthelargelistedcompanieshaveimplementedthestockoptionplan.Atpresent,mostcountriesintheworld,suchasJapan,Europeandothercountrie
7、s,havethesametaxpolicyastheUnitedstates.Therefore,thispapermakesadetailedanalysisofthetaxpolicyissuesofAmericanstockoptions.(1)thetaxrulesofthetwokindsofstockoptionsaredifferentAccordingtothedomestictaxlawintheUnitedStates,stockoptionscanbedividedintotwocategories:incentivestockopt
8、ionandnonlegalstockoption.
