下载后可任意编辑股权激励的财税处理新三板实训基地2024 年 5 月下载后可任意编辑目 录一、概述......................................................................................................................1（一）激励对象...................................................................................................1（二）标的股票...................................................................................................3（三）实施程序...................................................................................................4二、限制性股票..........................................................................................................6（一）授予...........................................................................................................61.授予日........................................................................................................62.限制性股票来源及授予价格.....................................................................63.所得税处理................................................................................................74.会计处理....................................................................................................7（二）等待期.......................................................................................................81.禁售期........................................................................................................92.业绩条件....................................................................................................93.所得税处理..............................................................................................104.会计处理..................................................................................................11（三）行权.........................................................................................................131.所得税处理...........................................................................................
