Optimization Research On Individual Income Tax Policy Of Stock Option

Since the 1970 s,stock options have often been seen as an effective incentive for managing modern businesses.The implementation of stock options can link the employees' own interests with the development of the company,so that the interests of the employees and the company tend to be consistent.Therefore,how to tax the employee stock option income,whether the tax amount is fair and reasonable,is related to the play of the stock option incentive utility,which directly affects the long-term development of China's stock option compensation system.According to the current tax regulations,the difference between the exercise price paid by the employee at the time of exercise and the market price of the company's stock on the day of exercise belongs to “salary,salary income” and should be taxed at the rate of “salary,salary”.This regulation has hidden dangers for the employee stock option tax burden,and in the process of implementation,the same taxpayer's taxable amount is different,which further deepens the contradiction of the unfair tax burden of employee stock options in China.Therefore,there is an urgent need to fair and improve the current tax policy so that the personal income tax burden of employee stock options is more fair and reasonable.In this paper,the author uses the taxation fairness theory of taxation as the research foundation,the calculation method of financial accounting as the measurement tool,the descriptive statistics in statistics as the analysis basis,and the tax on different situations based on the actual case of the US group.Negative comparison,the final result is that the personal income tax burden of employee stock options is indeed unfair,and then the tax burden is measured by the information on the annual tax rate of the information in the listed company annual report and the published stock option plan implementation announcement,and the sample is placed in the United States.In the tax environment,the difference between Chinese and American tax burden is measured.After comparing and analyzing,it proves that there is a tax inequality in the personal income tax of employee stock options in China.Finally,through the experience of the United States,it is proposed that China should aim at the personal income tax burden of fair stock options.The stock options are classified and managed,and they are divided into incentive type and illegal type.They give tax preferential treatment to the stock option plan that meets the requirements,and at the same time standardize and optimize the supporting mechanism to create a more perfect external environment.