上市公司股权激励之纳税筹划研究VIP专享VIP免费

下载后可任意编辑上市公司股权激励之纳税筹划摘 要国内外的实践和理论均证明，适宜的股权激励计划能够有效地解决上市公司的委托-代理问题，并且国内越来越多的企业和个人开始意识到纳税筹划的重要性。本文对现有相关文献和资料进行比较和分析，归纳和总结，提供了既定股权激励计划的纳税筹划建议。本文通过案例分析，讨论了国内常见的股权激励计划的税负差异，并且得出结论，即建议上市公司尽量采纳股票期权计划。此外本文还简单分析了备受关注的上市公司限售股转让的纳税筹划和介绍了股权激励计划下外籍人员的纳税筹划方法等。关键词：上市公司；股权激励；纳税筹划；讨论ABSTRACTPractice and theory at home and abroad have proved that the appropriate equity incentive plans can effectively solve the listed companies' principal - agent problem, and more and more domestic enterprises and individuals are beginning to realize the importance of tax planning. This paper compares 、 analyzes and summarizes the related existing literature and data, and gives some advice about tax planning of the established equity incentive plan. This article has studied the domestic common equity incentive plan tax difference through case analysis and has drown the conclusion that the listed company should adopt the stock option plan as can as possible. In addition, this article also simply analyzes tax planning about the listed company limited sales shares transfer and introduces the foreign staff 's tax planning method under the equity incentive plan, etc. Keywords: Listed Company; Equity Incentive; Tax Planning; Study1 绪论1.1 本文的选题背景与讨论意义在欧美等成熟资本市场，股权激励被证明是解决企业“委托-代理”问题的“金手铐”，是促进公司管理层与股东利益趋同的有力手段。而在我国随着企业公司制改革的深化,上市公司也开始探究用股权激励这种方法来激发高层管理人员的积极性和制造性。2006年1月1日证监会发布实施《上市公司股权激励管理办法》，同年9月30日，国资委、财政部发布实施《国有控股上市公司（境内）股权...