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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,thepaceofChina'sint
2、egrationintotheglobaleconomicintegrationwillbeaccelerated.Therefore,thestockoptionsystemwidelyadoptedinwesterncountrieswillbeacceptedandimplementedbymoreandmoreChineseenterprises.Butfromacorepolicyofthestockoption--thetaxpolicypointofview,China'scurrenttaxpolicyofstockoptionisnotperfect,greatlyreduc
3、etheincentiveeffectofstockoptionsystemshouldbe.Therefore,itisaninevitabletrendtodrawlessonsfrominternationalexperienceandstandardizeandperfectChina'sstockoptiontaxpolicyassoonaspossible.Keywords:stockoption;incentivestockoption;nonlegalstockoption;personalincometax;enterpriseincometaxFirst,theexperi
4、enceofforeignstockoptiontaxpolicyTheso-calledstockoption,referstothestockasasubjectofthecontract,thecompanygranteditsemployeesafteracertainperiodoftimecanbuyacertainnumberofsharesatafixedpricerights.Generallyspeaking,theimplementationofthestockoptionsystemincludesfourkeylinks:gift(Grant),grant(VEST)
5、,exercise(exercise)andsale(sale).Thesystemfirstbeganinthelate1970sintheUnitedstates.Afterthat,itisacaneffectivelyreducetheagencycostandimprovetheperformanceofthecompanyandtheintegrationofhumanresourcesincentivetoolsinwesterncountriesheadedbytheUnitedStatesspreadswiftly,andgetagreatsuccess.Accordingt
6、ostatistics,about50%ofthecompaniesintheUnitedStatesandmorethan90%ofthelargelistedcompanieshaveimplementedthestockoptionplan.Atpresent,mostcountriesintheworld,suchasJapan,Europeandothercountries,havethesametaxpolicyastheUnitedstates.Therefore,thispapermakesadetailedanalysisofthetaxpolicyissuesofAmeri
7、canstockoptions.(1)thetaxrulesofthetwokindsofstockoptionsaredifferentAccordingtothedomestictaxlawintheUnitedStates,stockoptionscanbedividedintotwocategories:incentivestockoptionandnonlegalstockoption.
