Legal Issues Of The ESOP Trust Mode

ESOP system in China is accompanied by a joint-stock reform came into being,it is the company’s own development needs and to learn from foreign experience incompany management on the basis of growing up. However, until now, China is stillthe lack of a national system of legal regulation ESOP norms. This will undoubtedlylead to a judicial practice, there are a lot of ESOP legal issues can not be resolved.Therefore, the author aims to proceed from the system in the course of developmentof our ESOP System, radiation, and problems to analyze the essence, analyze andlearn from the successful experience of foreign countries, to make reasonable and inline with our practice suggestions for improvement.This article is divided into threeparts:The first part explains the the ESOP system development process and the legalissues currently facing. First, the introduction of Hua wei Technologies Co., Ltd.ESOP dispute, starting from its problems reflected radiation out of the system in thecourse of development of our ESOP; Second, to discriminate for our ESOP system iscurrently facing difficult problems.In the second part,for the presence of ESOP difficult problems to find theoreticaland practical basis. Through the interpretation of the basic theory of the Trust, to solveour legal problems faced by ESOP find theoretical basis; ESOP Trust by foreignPractice and successful experience with the introduction of the ESOP trust modelsystem for improving the viability, if necessary analysis, in order to solve our legalproblems faced by ESOP look realistic basis.In the third part, to build a model of the ESOP trust should pay attention to theproblems and put forward their own views. By exploring our ESOP trust model, andits operational processes related to the interpretation; against ownership will exerciseoversight body, the ESOP Trust registration status and tax issues outstanding afteranalyzing the problems, drawing on based on the experience of advanced foreignmade specific reform program.