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gu piao qi quan jiu jing dai lai duo shao jing shou yi ?
Author(s): 
Pages: 74-75
Year: Issue:  4
Journal: Digital Fortune

Abstract: 如今在中国,股票期权也已逐渐成为激励和奖励雇员(包括外籍和中方雇员)的方式之一。尤其在纳斯达克股指历经了漫长低迷后再次攀升,以及近来沪深股市大盘出现的反弹之后,股票期权也再次引起关注,而如何分析并确定这部分收入的税负,并从股票期权所得中获得最大的实际利益,则成为管理层人士普遍关心的问题。在中国现行税法的规定下,外籍雇员或中国籍雇员行使股票期权时,其实际支付的认购价格低于当期发行价格或市场价格的数额应作为从雇主取得的折扣或补贴,视为属于该个人因受雇而取
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