一、股權激勵的常見類型和稅法定義

　　1、 Common types and tax definitions of equity incentives

　?。ㄒ唬┏Ｒ婎愋涂偨Y我國上市與非上市公司應用的股權激勵模式，基本模式可以概括為9種：股票期權、期股、業績股票、干股、限制性股票、虛擬股票、股票增值權、延期支付和員工持股計劃。不同的股權激勵模式具有不同的優缺點，適合不同的企業，選擇不同的模式，產生的效果可能截然相反。

　?。?） The common types of equity incentive models used by listed and non listed companies in China can be summarized into nine basic models: stock options, stock options, performance stocks, dry shares, restricted stocks, virtual stocks, stock appreciation rights, deferred payments, and employee stock ownership plans. Different equity incentive models have their own advantages and disadvantages, and are suitable for different enterprises. Choosing different models may produce completely opposite effects.

　　1、股票期權股票期權是較常用的股權激勵模式，也稱認股權證，指公司授予激勵對象的一種權利。通俗的理解，股票期權就是事先說好的，激勵對象可以用一個固定的價格（行權價）、在未來一定時限內（行權期）去購買一定數量的股票（行權）。

　　1. Stock options are a commonly used equity incentive model, also known as stock warrants, which refer to the rights granted by a company to incentive recipients. In layman's terms, stock options are pre agreed upon, whereby the incentivized party can purchase a certain number of stocks (exercise) at a fixed price (exercise price) within a certain period of time in the future (exercise period).

　　優點：（1）實現激勵對象與股東利益的高度捆綁；（2）鎖定激勵對象風險，激勵對象不行權就沒有任何額外損失；（3）有利于企業降低激勵成本；（4）激勵力度比較大。

　　Advantages: (1) Achieving a high degree of binding between incentive targets and shareholder interests; (2) Lock in the risk of the incentive object, and if the incentive object is not authorized, there will be no additional losses; (3) Beneficial for enterprises to reduce incentive costs; (4) The motivation is quite strong.

　　缺點：（1）過分依賴股票市場的有效性；（2）可能導致激勵對象的短期行為；（3）激勵對象與非激勵對象之間工資差距拉大。適用范圍：（1）上市公司；（2）人力資本依附性較強、處于創業期和快速成長期的非上市公司。

　　Disadvantages: (1) Over reliance on the efficiency of the stock market; (2) May lead to short-term behavior of incentive targets; (3) The wage gap between incentive recipients and non incentive recipients is widening. Scope of application: (1) Listed companies; (2) Non listed companies with strong dependence on human capital, in the start-up and rapid growth stages.

　　2、期股期股又稱為股份期權，是具有中國特色的“股票期權”激勵模式，該模式實際上是股票期權在我國的改造模式，又叫做“北京模式”和“上海模式”。與股票期權對比：期權在授予時激勵對象并不需要花錢來購買期權資格，而是在幾年等待期結束之后再確定是否掏錢行權；而期股則需要激勵對象掏錢進行部分首付之后，才獲得期股資格，然后再以分期付款的方式最終獲得公司股份。

　　2. Stock options, also known as stock options, are a unique incentive model of "stock options" with Chinese characteristics. This model is actually a transformation of stock options in China, also known as the "Beijing model" and "Shanghai model". Compared with stock options: Options do not require the incentive recipient to spend money to purchase the option qualification at the time of grant, but rather to determine whether to exercise the option after a waiting period of several years has ended; And for stock options, the incentive recipient needs to make a partial down payment to qualify for stock options, and then ultimately obtain company shares through installment payments.

　　優點：（1）股票的增值和企業資產的增值、效益緊密連接，促使激勵對象更加關注企業的長遠發展和長期利益；（2）有效解決激勵對象購買股票的融資問題；（3）克服了一次性重獎帶來的收入差距矛盾；（4）“首付”購買，加大了對激勵對象的約求。

　　Advantages: (1) The appreciation of stocks is closely linked to the appreciation and benefits of corporate assets, which encourages incentive recipients to pay more attention to the long-term development and long-term interests of the enterprise; (2) Effectively solve the financing problem for incentive recipients to purchase stocks; (3) Overcoming the income gap contradiction caused by one-time heavy rewards; (4) The 'down payment' purchase increases the demand for incentive targets.

　　缺點：（1）需要“首付”，行權具有強制性，激勵對象風險較股票期權大；（2）如公司經營不善，激勵對象反而有虧本的可能，降低了激勵對象對期股的興趣。

　　Disadvantages: (1) Requires a "down payment", exercise is mandatory, and the risk of incentive targets is higher than that of stock options; (2) If the company is poorly managed, there is a possibility of loss for the incentive recipients, which reduces their interest in the stock options.

　　適用范圍：（1）國有獨資企業、經改制的國有控股企業；（2）人力資本依附性較強、處于創業期和快速成長期的非上市公司。3、業績股票對于上市公司來講，這種模式叫做業績股票；對于非上市公司叫做業績股份。在開始時確定一個較為合理的業績指標，如激勵對象到預定期限達到預定目標，則公司授予其一定數量的股票或提出一定獎勵用于購買公司股份。

　　Scope of application: (1) State owned sole proprietorship enterprises and restructured state-owned holding enterprises; (2) Non listed companies with strong dependence on human capital, in the start-up and rapid growth stages. 3. For listed companies, this model is called performance stocks; For non listed companies, it is called performance shares. At the beginning, establish a reasonable performance indicator, such as awarding a certain number of stocks or offering a certain reward to the incentive recipient to purchase company shares if they reach the predetermined target by the scheduled deadline.

　　優點：（1）激勵僅取決于工作績效，不涉及股市風險等不可控因素；（2）對激勵對象有明確的業績目標約束，權責利對稱性強，能形成股東與激勵對象雙方共贏局面；（3）業績股票激勵受限制較少，一般只要股東會通過即可，可操作性強，成本低。

　　Advantages: (1) Incentives only depend on job performance and do not involve uncontrollable factors such as stock market risks; (2) Clear performance target constraints for incentive targets, strong symmetry of rights, responsibilities, and benefits, can create a win-win situation for both shareholders and incentive targets; (3) Performance stock incentives are less restricted and generally only require approval from the shareholders' meeting, with strong operability and low cost.

　　缺點：（1）業績目標的科學性很難保證；（2）存在激勵對象為獲取業績而弄虛作假的風險；（3）公司激勵成本較高，有現金支出的壓力。適用范圍：適合業績穩定型的、處于成長期后期和成熟期的上市公司及非上市公司。

　　Disadvantages: (1) It is difficult to ensure the scientificity of performance targets; (2) There is a risk of incentive targets falsifying information in order to achieve performance; (3) The company has high incentive costs and is under pressure to make cash payments. Scope of application: Suitable for listed and non listed companies with stable performance, in the late stage of maturity and maturity.

　　4、干股干股實際上就是賦予激勵對象一定比例的分紅權，也叫做“身股”或“利潤分享計劃”。干股模式通常與其他模式組合使用，起輔助作用。

　　4. Dry shares are actually giving incentive recipients a certain proportion of dividend rights, also known as "body shares" or "profit sharing plans". The dry stock mode is usually used in combination with other modes to assist.

　　優點：簡單直觀，便于實施。

　　Advantages: Simple and intuitive, easy to implement.

　　缺點：（1）業績目標的科學性很難保證；（2）對公司現金流壓力較大；（3）不是真正的股份，激勵和約束效果比業績股票差。適用范圍：適合業績穩定、現金流狀況較好的上市公司及非上市公司。

　　Disadvantages: (1) It is difficult to ensure the scientificity of performance targets; (2) There is significant pressure on the company's cash flow; (3) Not real stocks, the incentive and constraint effects are worse than performance stocks. Scope of application: Suitable for listed and non listed companies with stable performance and good cash flow conditions.

　　5、限制性股票公司按照預先確定的條件授予激勵對象一定數量的本公司股票，但激勵對象不得隨意處置股票，只有在規定的服務期限后或完成特定業績目標時，才能出售股票收益。否則公司有權將免費贈與的限制性股票無償收回或者以激勵對象購買折扣進行回購。

　　5. Restricted stock companies grant incentive recipients a certain number of shares of the company based on predetermined conditions, but incentive recipients are not allowed to dispose of the shares at will. Only after the prescribed service period or completion of specific performance goals can the proceeds from the sale of shares be obtained. Otherwise, the company has the right to reclaim the restricted stocks gifted free of charge or repurchase them at a discount for incentive recipients.

　　優點：（1）低價或有可能是免費獲得，激勵力度大；（2）可激勵激勵對象將精力集中于公司長期戰略目標上；（3）約束性較強。

　　Advantages: (1) Low price or possibly free to obtain, with strong incentives; (2) Motivate and motivate individuals to focus their energy on the company's long-term strategic goals; (3) Strong constraint.

　　缺點：（1）業績目標和股價的科學確定困難；（2）可能會導致激勵對象放棄高風險、高回報項目。適用范圍：適用于上市和非上市公司，尤其適用于對關鍵人才的留住或是用于金色降落傘計劃。6、虛擬股票虛擬股票是股票期權的一種衍生形式，指公司授予激勵對象一種虛擬的股票，激勵對象可據此享受分紅權和股價升值收益，但沒有所有權、表決權，也不能轉讓和出售，離開公司時自動失效。公司與激勵對象簽訂合約，約定授予數量、行權時間和條件，明確雙方權利義務。也可以約定在一定時間和條件達成時，虛擬股票可轉為真正的股票，激勵對象可真正掌握所有權。

　　Disadvantages: (1) difficulty in scientifically determining performance targets and stock prices; (2) It may lead to the incentive recipient giving up high-risk, high return projects. Scope of application: Suitable for both listed and non listed companies, especially for retaining key talents or for the Golden Parachute Program. 6. Virtual stock is a derivative form of stock options, which refers to a virtual stock granted by a company to incentive recipients. Incentive recipients can enjoy dividend rights and stock price appreciation benefits based on this, but they do not have ownership, voting rights, and cannot be transferred or sold. It automatically becomes invalid when leaving the company. The company signs a contract with the incentive object, specifying the number of grants, exercise time and conditions, and clarifying the rights and obligations of both parties. It can also be agreed that when certain time and conditions are met, virtual stocks can be converted into real stocks, and incentive targets can truly control ownership.

　　優點：（1）不影響公司的所有權和控制權；（2）操作簡單，股東(大)會通過即可；（3）激勵性與約束性都比干股強；（4）激勵對象選擇可以更廣泛。

　　Advantages: (1) It does not affect the ownership and control of the company; (2) Easy to operate, approved by the shareholders' (general) meeting; (3) Both incentive and constraint are stronger than dry stocks; (4) The selection of incentive targets can be more extensive.

　　缺點：（1）兌現激勵時公司現金支付壓力較大；（2）激勵對象可能因考慮分紅，導致過分關注公司的短期利益。適用范圍：適合現金流量比較充裕的上市公司和非上市公司。

　　Disadvantages: (1) The company faces significant cash payment pressure when fulfilling incentives; (2) Incentive targets may overly focus on the short-term interests of the company due to considerations of dividends. Scope of application: Suitable for listed and non listed companies with sufficient cash flow.

　　7、股票增值權股票增值權和股票期權非常象，只不過股票期權在行權時需要先購買約定數量的股票再賣出之后才能獲利，而股票增值權在行權時不用買賣股票，而是由公司直接將行權時的股票實際價格與授予的行權價之間的差價之間支付給激勵對象，支付方式可以是現金、股票或“現金+股票”的組合。激勵對象獲授的股票增值權不是真正意義上的股票，而是一種在未來某個時點獲得資本增值收益的權利，這種計劃沒有所有權、表決權。優點：

　　7. Stock appreciation rights are very similar to stock options, except that stock options require the purchase of a predetermined number of stocks before selling them in order to make a profit. On the other hand, stock appreciation rights do not require buying or selling stocks during exercise. Instead, the company directly pays the incentive object the difference between the actual price of the stocks at exercise and the exercise price granted. Payment methods can be cash, stocks, or a combination of cash and stocks. The stock appreciation right granted to the incentive object is not a true stock, but a right to obtain capital appreciation income at a certain point in the future, and this plan does not have ownership or voting rights. Advantages:

　?。?）激勵對象沒有股票的所有權，也不擁有表決權、配股權；

　　(1) The incentive object does not have ownership of stocks, voting rights, or distribution rights;

　?。?）行權期一般超過任期，這樣可約束激勵對象的短期行為；

　　(2) The exercise period generally exceeds the term of office, which can constrain the short-term behavior of the incentive object;

　　（3）激勵對象無需現金支出；

　　(3) The incentive object does not require cash expenditure;

　?。?）操作簡單，股東(大)會批準即可.

　　(4) Easy to operate, approved by the shareholders' meeting

　　缺點：

　　Disadvantages:

　?。?）對資本市場有效性依賴較大，如果采用賬面增值權方式，則不受股票市場有效性影響;

　　(1) It relies heavily on the efficiency of the capital market, and if the book appreciation right method is adopted, it is not affected by the efficiency of the stock market;

　　（2）可能導致操縱股價的行為；

　　(2) May lead to manipulation of stock prices;

　?。?）公司的現金支付壓力較大；適用范圍：適合現金流較為充裕且較為穩定的上市或非上市公司，上市公司要求是在有效性較好的資本市場上市的(采用賬面增值權方式的除外)。

　　(3) The company faces significant cash payment pressure; Scope of application: Suitable for listed or non listed companies with relatively abundant and stable cash flow. Listed companies are required to be listed on capital markets with good efficiency (except for those using book appreciation rights).

　　8、延期支付延期支付，也稱延期支付計劃，是公司為激勵對象設計的一攬子薪酬收入計劃，包括部分年度獎金、股權激勵收入等不在當年發放，而是按當日公司股票市場價格折算成股票數量，存入公司為其單獨設立的延期支付賬戶，在約定的期限后或者激勵對象退休以后，再以公司股票形式或根據期滿時股票市值以現金形式發放給激勵對象。

　　8. Deferred payment, also known as deferred payment plan, is a comprehensive compensation and income plan designed by a company for incentive recipients. It includes some annual bonuses, equity incentive income, etc. that are not paid in the current year, but are converted into stock quantities based on the company's stock market price on the day of payment and deposited into a separate deferred payment account established by the company. After the agreed period or retirement of the incentive recipient, they will be distributed in the form of company stocks or cash based on the stock market value at the end of the period.

　　優點：（1）與公司業績緊密相連；（2）鎖定時間長，可以避免激勵對象的短期化行為，有利于長期激勵，留住并吸引人才；（3）可操作性強。缺點：（1）激勵力度相對較弱；（2）激勵對象不能及時把薪酬變現，存在風險；（3）如果采用現金支付，則公司有現金流壓力。適用范圍：業績穩定的上市公司與非上市公司。9、員工持股計劃指公司拿出一定比例的股份由員工持股公司持有，由持股公司按照一定的規則將股份分給每個符合條件的正式員工，公司內部員工個人出資認購本公司部分股份，并委托公司進行集中管理的股權激勵方式。一般通過信托基金組織用計劃實施免稅的部分利潤回購股東手中的股權，分配給員工。企業建立員工信托基金組織（如員工持股會）購買股東股權，按照員工持股計劃向員工出售。

　　Advantages: (1) closely linked to company performance; (2) Locking in for a long time can avoid short-term behavior of the incentive target, which is beneficial for long-term motivation, retaining and attracting talents; (3) Strong operability. Disadvantages: (1) The incentive force is relatively weak; (2) The incentive object cannot realize the salary in a timely manner, which poses a risk; (3) If cash payment is used, the company will face cash flow pressure. Scope of application: Listed and non listed companies with stable performance. 9. Employee stock ownership plan refers to the equity incentive method in which a company sets aside a certain proportion of shares to be held by the employee stock holding company, and the holding company distributes the shares to each eligible formal employee according to certain rules. Internal employees of the company personally contribute to subscribe to a portion of the company's shares and entrust the company to carry out centralized management. Generally, through trust funds, a portion of the planned tax exempt profits are used to repurchase the equity held by shareholders and distribute it to employees. Enterprises establish employee trust fund organizations (such as employee stock ownership associations) to purchase shareholder equity and sell it to employees according to the employee stock ownership plan.

　　優點：（1）員工持股有利于員工對企業運營有充分的發言權和監督權，更加關注企業的發展，增強企業凝聚力；（2）國有法人股減持的有效通道；（3）可抵御敵意收購；（4）具有普遍福利的作用；（5）解決了高管與員工收入不均衡的問題。缺點：（1）導致股權過于分散；（2）平均化可能會降低員工積極性，激勵力度不足；（3）操作上缺乏法律基礎和政策指導。適用范圍：（1）國有企業實行“國退民進”改制時；（2）用于解決對高管層進行股權激勵造成的高管層和員工收入差距過大的矛盾。

　　Advantages: (1) Employee stock ownership is beneficial for employees to have sufficient voice and supervision over the operation of the enterprise, pay more attention to the development of the enterprise, and enhance the cohesion of the enterprise; (2) An effective channel for the reduction of state-owned corporate shares; (3) Capable of resisting hostile takeovers; (4) Having a universal welfare function; (5) Solved the problem of income inequality between executives and employees. Disadvantages: (1) Causing excessive dispersion of equity; (2) Equalization may reduce employee motivation and insufficient motivation; (3) Lack of legal basis and policy guidance in operation. Scope of application: (1) When state-owned enterprises implement the "national withdrawal and private advance" restructuring; (2) Used to solve the contradiction caused by the large income gap between executives and employees due to equity incentives for senior management.

　?。ǘ┒惙ǘx

　?。?） Definition of Tax Law

　　1、股票期權企業員工股票期權（以下簡稱股票期權）是指上市公司按照規定的程序授予本公司及其控股企業員工的一項權利，該權利允許被授權員工在未來時間內以某一特定價格購買本公司一定數量的股票。上述“某一特定價格”被稱為“授予價”或“施權價”，即根據股票期權計劃可以購買股票的價格，一般為股票期權授予日的市場價格或該價格的折扣價格，也可以是按照事先設定的計算方法約定的價格：“授予日”，也稱“授權日”，是指公司授予員工上述權利的日期：“行權”，也稱“執行”，是指員工根據股票期權計劃選擇購買股票的過程；員工行使上述權利的當日為“行權日”，也稱“購買日”。

　　1. Stock options for enterprise employees (hereinafter referred to as stock options) refer to a right granted by a listed company to employees of the company and its holding companies in accordance with prescribed procedures. This right allows authorized employees to purchase a certain amount of stock of the company at a specific price in the future. The above-mentioned "specific price" is referred to as the "grant price" or "exercise price", which is the price at which stocks can be purchased according to the stock option plan. It is generally the market price on the grant date of the stock option or the discounted price of that price, or the price agreed upon according to a predetermined calculation method. The "grant date", also known as the "authorization date", refers to the date on which the company grants employees the above-mentioned rights. "Exercise", also known as "execution", refers to the process in which employees choose to purchase stocks according to the stock option plan; The day on which employees exercise the above-mentioned rights is called the "exercise day", also known as the "purchase day".

　　2、股票增值權股票增值權，是指上市公司授予公司員工在未來一定時期和約定條件下，獲得規定數量的股票價格上升所帶來收益的權利。被授權人在約定條件下行權，上市公司按照行權日與授權日二級市場股票差價乘以授權股票數量，發放給被授權人現金。3、限制性股票限制性股票，是指上市公司按照股權激勵計劃約定的條件，授予公司員工一定數量本公司的股票。4、股權獎勵股權獎勵，是指企業無償授予相關技術人員一定份額的股權或一定數量的股份。以上類型含非上市公司股票期權、股權期權、限制性股票和股權獎勵。

　　2. Stock appreciation right refers to the right granted by a listed company to its employees to receive a specified amount of income from the increase in stock prices in a certain period of time and under agreed conditions in the future. The authorized person exercises the right under the agreed conditions, and the listed company distributes cash to the authorized person based on the price difference between the exercise date and the authorization date in the secondary market multiplied by the number of authorized stocks. 3. Restricted stock refers to a certain number of shares granted by a listed company to its employees in accordance with the conditions stipulated in the equity incentive plan. 4. Equity rewards refer to the granting of a certain amount of equity or a certain number of shares to relevant technical personnel by enterprises without compensation. The above types include non listed company stock options, equity options, restricted stocks, and equity rewards.

　　二、股權激勵的稅務處理

　　2、 Tax treatment of equity incentives

　　（一）基本處理居民個人取得股票期權、股票增值權、限制性股票、股權獎勵等股權激勵(以下簡稱股權激勵)，符合相關規定的，不并入當年綜合所得，全額單獨適用綜合所得稅率表，計算納稅。計算公式：應納稅額＝股權激勵收入×適用稅率－速算扣除數居民個人一個納稅年度內取得兩次以上（含兩次）股權激勵的，應合并計算。相關規定：符合《財政部、國家稅務總局關于個人股票期權所得征收個人所得稅問題的通知》(財稅〔2005〕35號)、《財政部、國家稅務總局關于股票增值權所得和限制性股票所得征收個人所得稅有關問題的通知》(財稅〔2009〕5號)、《財政部、國家稅務總局關于將國家自主創新示范區有關稅收試點政策推廣到全國范圍實施的通知》(財稅〔2015〕116號)第四條、《財政部、國家稅務總局關于完善股權激勵和技術入股有關所得稅政策的通知》(財稅〔2016〕101號)第四條

　?。?） Basic processing of individual residents' acquisition of stock options, stock appreciation rights, restricted stocks, equity rewards and other equity incentives (hereinafter referred to as equity incentives), which comply with relevant regulations, shall not be included in the comprehensive income of the current year, and shall be fully and separately subject to the comprehensive income tax rate table for tax calculation. Calculation formula: Taxable amount=Equity incentive income × Applicable tax rate - Quick calculation deduction. If a resident individual obtains two or more (including two) equity incentives within one tax year, they should be combined for calculation. Relevant regulations: In accordance with Article 4 of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Levying Personal Income Tax on Personal Stock Option Income" (Caishui [2005] No. 35), the "Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Levying Personal Income Tax on Stock Appreciation Right Income and Restricted Stock Income" (Caishui [2009] No. 5), the "Notice of the Ministry of Finance and the State Administration of Taxation on Promoting the Implementation of Tax Pilot Policies Related to National Independent Innovation Demonstration Zones Nationwide" (Caishui [2015] No. 116), and the "Notice of the Ministry of Finance and the State Administration of Taxation on Improving Income Tax Policies Related to Equity Incentives and Technology Investment" (Caishui [2016] No. 101)

　　第(一)項規定的相關條件的我們知道，公司區分上市公司和非上市公司，股權激勵更加復雜，需要區分上市公司、非上市公司、高新技術企業，同時也有技術入股等特殊情況，下面我們分開來講：

　　As for the relevant conditions stipulated in item (1), we know that companies distinguish between listed and non listed companies, and equity incentives are more complex. It is necessary to distinguish between listed companies, non listed companies, high-tech enterprises, and there are also special situations such as technology investment. Below, we will discuss them separately:

　?。ǘ┓巧鲜泄?、非上市公司股權激勵遞延納稅政策（1）非上市公司授予本公司員工的股票期權、股權期權、限制性股票和股權獎勵，符合規定條件的，經向主管稅務機關備案，可實行遞延納稅政策，即員工在取得股權激勵時可暫不納稅，遞延至轉讓該股權時納稅；股權轉讓時，按照股權轉讓收入減除股權取得成本以及合理稅費后的差額，適用“財產轉讓所得”項目，按照20%的稅率計算繳納個人所得稅。股權轉讓時，股票（權）期權取得成本按行權價確定，限制性股票取得成本按實際出資額確定，股權獎勵取得成本為零?！敦斦?國家稅務總局關于完善股權激勵和技術入股有關所得稅政策的通知》（財稅〔2016〕101號）

　?。?） Non listed companies 1. Deferred tax policy for equity incentives of non listed companies (1) For stock options, equity options, restricted stocks, and equity incentives granted to employees of non listed companies, if they meet the prescribed conditions and are filed with the competent tax authority, a deferred tax policy can be implemented, which means that employees can temporarily not pay taxes when obtaining equity incentives and defer taxes until the transfer of the equity; When transferring equity, the personal income tax shall be calculated and paid at a rate of 20% based on the difference between the equity transfer income minus the equity acquisition cost and reasonable taxes and fees, using the "property transfer income" item. When transferring equity, the acquisition cost of stock (equity) options is determined based on the exercise price, the acquisition cost of restricted stocks is determined based on the actual capital contribution, and the acquisition cost of equity rewards is zero. ——Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies Related to Equity Incentives and Technology Investment (Caishui [2016] No. 101)

　?。?）享受遞延納稅政策的非上市公司股權激勵（包括股票期權、股權期權、限制性股票和股權獎勵，下同）須同時滿足以下七個條件：① 屬于境內居民企業的股權激勵計劃。② 股權激勵計劃經公司董事會、股東（大）會審議通過。未設股東（大）會的國有單位，經上級主管部門審核批準。股權激勵計劃應列明激勵目的、對象、標的、有效期、各類價格的確定方法、激勵對象獲取權益的條件、程序等。③ 激勵標的應為境內居民企業的本公司股權。股權獎勵的標的可以是技術成果投資入股到其他境內居民企業所取得的股權。激勵標的股票（權）包括通過增發、大股東直接讓渡以及法律法規允許的其他合理方式授予激勵對象的股票（權）。④ 激勵對象應為公司董事會或股東（大）會決定的技術骨干和高級管理人員，激勵對象人數累計不得超過本公司最近6個月在職職工平均人數的30%。⑤ 股票（權）期權自授予日起應持有滿3年，且自行權日起持有滿1年；限制性股票自授予日起應持有滿3年，且解禁后持有滿1年；股權獎勵自獲得獎勵之日起應持有滿3年。上述時間條件須在股權激勵計劃中列明。⑥ 股票（權）期權自授予日至行權日的時間不得超過10年。⑦ 實施股權獎勵的公司及其獎勵股權標的公司所屬行業均不屬于《股權獎勵稅收優惠政策限制性行業目錄》范圍（見附件）。公司所屬行業按公司上一納稅年度主營業務收入占比最高的行業確定?！敦斦?國家稅務總局關于完善股權激勵和技術入股有關所得稅政策的通知》（財稅〔2016〕101號）從上述規定我們看到，非上市公司股權激勵，激勵對象要享受個遞延納稅也不是容易的事，需要同時符合上述七個條件。簡單總結一下：a.在境內，是居民（實施主體）；b.經批準（激勵計劃程序）；c.本公司（激勵標的）；d.不超標（激勵對象累計人數）；e.滿3年，滿1年（授予日起滿3年，行權日或解禁日起滿1年）；f.10年內（授予日至行權日的時間）；g.不限制（所屬行業）。h、繳納個人所得稅稅率根據規定，上市公司股權激勵所得，按“工資、薪金所得”計稅，適用3%-45%的超額累進稅率，即最高稅率可達45%，稅負相對較高。而非上市公司股權激勵，將股權激勵環節所得和此后的股權轉讓環節所得“合二為一”，統一按“財產轉讓所得”計稅，適用20%的比例稅率，能有效降低激勵對象的稅負。

　　(2) Non listed companies that enjoy deferred tax policies for equity incentives (including stock options, equity options, restricted stocks, and equity rewards, the same below) must simultaneously meet the following seven conditions: ① equity incentive plans for domestic resident enterprises. ② The equity incentive plan has been reviewed and approved by the company's board of directors and shareholders' meeting. State owned units without a shareholders' (general) meeting shall be reviewed and approved by the higher-level competent department. The equity incentive plan should specify the incentive purpose, targets, objects, validity period, methods for determining various prices, conditions and procedures for incentive objects to obtain equity, etc. ③ The incentive target should be the equity of the domestic resident enterprise in the company. The target of equity rewards can be the equity obtained by investing in technological achievements and investing in other domestic resident enterprises. The incentive target stocks (rights) include stocks (rights) granted to incentive objects through additional issuance, direct transfer by major shareholders, and other reasonable methods permitted by laws and regulations. ④ The incentive targets should be the technical backbone and senior management personnel decided by the company's board of directors or shareholders' (general) meeting, and the cumulative number of incentive targets should not exceed 30% of the average number of employees in the company in the past 6 months. ⑤ Stock options should be held for at least 3 years from the grant date, and for at least 1 year from the exercise date; Restricted stocks should be held for at least 3 years from the grant date, and held for at least 1 year after the lifting of restrictions; Equity rewards should be held for at least 3 years from the date of receipt. The above time conditions must be specified in the equity incentive plan. ⑥ The time from the grant date to the exercise date of stock options shall not exceed 10 years. ⑦ The companies implementing equity incentives and the industries of the target companies of the incentive equity are not within the scope of the "Catalogue of Restricted Industries for Equity Incentive Tax Preferential Policies" (see attachment). The industry to which the company belongs is determined based on the industry with the highest proportion of the company's main business income in the previous tax year. ——From the above provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies Related to Equity Incentives and Technology Investment (Caishui [2016] No. 101), we can see that for equity incentives of non listed companies, it is not easy for the incentive objects to enjoy deferred taxation, and they need to meet the seven conditions mentioned above at the same time. To summarize briefly: a. Within the territory, it is the resident (implementing entity); b. Approved (incentive plan procedure); c. Our company (incentive target); d. Not exceeding the limit (cumulative number of incentive recipients); e. At least 3 years, at least 1 year (at least 3 years from the date of grant, and at least 1 year from the date of exercise or release); f. Within 10 years (from the grant date to the exercise date); g. Unrestricted (industry). h、 According to regulations, the tax rate for paying personal income tax on equity incentive income of listed companies is calculated based on "wage and salary income", with an excess progressive tax rate of 3% -45%, which means the highest tax rate can reach 45% and the tax burden is relatively high. The equity incentive of non listed companies combines the income from the equity incentive process and the subsequent equity transfer process into one, and uniformly calculates the tax according to the "property transfer income", applying a proportional tax rate of 20%, which can effectively reduce the tax burden of incentive objects.

　　（3）辦理流程。①非上市公司實施符合條件的股權激勵，個人選擇遞延納稅的，非上市公司應于股票(權)期權行權、限制性股票解禁、股權獎勵獲得之次月15日內，向主管稅務機關報送《非上市公司股權激勵個人所得稅遞延納稅備案表》、股權激勵計劃、董事會或股東大會決議、激勵對象任職或從事技術工作情況說明等。實施股權獎勵的企業同時報送本企業及其獎勵股權標的企業上一納稅年度主營業務收入構成情況說明。②個人因非上市公司實施股權激勵取得的股票（權），實行遞延納稅期間，扣繳義務人應于每個納稅年度終了后30日內，向主管稅務機關報送《個人所得稅遞延納稅情況年度報告表》。③遞延納稅股票（權）轉讓、辦理納稅申報時，扣繳義務人、個人應向主管稅務機關一并報送能夠證明股票（權）轉讓價格、遞延納稅股票（權）原值、合理稅費的有關資料，具體包括轉讓協議、評估報告和相關票據等。

　　(3) Handling process. ① If a non listed company implements eligible equity incentives and an individual chooses to defer tax payment, the non listed company shall submit the "Non listed Company Equity Incentive Personal Income Tax Deferred Tax Filing Form", equity incentive plan, board of directors or shareholders' meeting resolution, and explanation of the employment or technical work of the incentive object to the competent tax authority within 15 days after the exercise of stock (equity) options, the lifting of restricted stock restrictions, and the receipt of equity rewards. Enterprises implementing equity incentives shall also submit an explanation of the composition of their main business income for the previous tax year, including the target enterprise of the incentive equity. ② During the deferred tax period for stocks (rights) obtained by individuals through equity incentives in non listed companies, the withholding agent shall submit the Annual Report on Deferred Tax Payment of Personal Income Tax to the competent tax authority within 30 days after the end of each tax year. ③ When transferring deferred tax stocks (rights) and applying for tax declaration, withholding agents and individuals shall submit relevant information to the competent tax authority that can prove the transfer price of the stocks (rights), the original value of the deferred tax stocks (rights), and reasonable taxes and fees, including transfer agreements, evaluation reports, and relevant receipts.

　　2、不符合條件的股權激勵個人所得稅處理個人從任職受雇企業以低于公平市場價格取得股票（權）的，凡不符合遞延納稅條件，應在獲得股票（權）時，對實際出資額低于公平市場價格的差額，按照“工資、薪金所得”項目，參照《財政部 國家稅務總局關于個人股票期權所得征收個人所得稅問題的通知》（財稅〔2005〕35號）有關規定計算繳納個人所得稅。——《財政部 國家稅務總局關于完善股權激勵和技術入股有關所得稅政策的通知》（財稅〔2016〕101號）這里需要注意，對于這種不符合條件的股權激勵，需要在取得股權時就要申報繳納個人所得稅，而且也沒有上市公司延期12個月交納的政策。3、取得股權激勵后公司境內上市根據101號文件的規定，個人因股權激勵取得股權后，非上市公司在境內上市的，處置遞延納稅的股權時，按照現行限售股有關征稅規定執行。根據財稅〔2009〕167號的規定，對個人轉讓限售股取得的所得，按照“財產轉讓所得”，適用20%的比例稅率征收個人所得稅。個人轉讓限售股，以每次限售股轉讓收入，減除股票原值和合理稅費后的余額，為應納稅所得額。具體內容再此不贅述。

　　2. Individual income tax treatment for equity incentives that do not meet the conditions. If an individual acquires stocks (rights) from an employed enterprise at a price lower than the fair market price, and does not meet the deferred tax conditions, the difference between the actual capital contribution and the fair market price should be calculated and paid for personal income tax according to the "wage and salary income" item, in accordance with the relevant provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Individual Stock Option Income" (Caishui [2005] No. 35). ——Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies Related to Equity Incentives and Technology Investment (Caishui [2016] No. 101) It should be noted that for such equity incentives that do not meet the conditions, personal income tax must be declared and paid at the time of acquiring equity, and there is no policy for listed companies to delay payment for 12 months. 3. After obtaining equity incentives, the company will be listed domestically. According to the provisions of Document No. 101, if an individual obtains equity through equity incentives and a non listed company is listed domestically, the disposal of deferred tax equity shall be carried out in accordance with the relevant tax regulations for restricted shares. According to the provisions of Caishui [2009] No. 167, income obtained from the transfer of restricted shares by individuals shall be subject to personal income tax at a rate of 20% based on the "income from property transfer". Individual transfer of restricted shares shall be subject to taxable income based on the income from each transfer of restricted shares, minus the original value of the shares and reasonable taxes and fees. The specific content will not be elaborated here.

　?。ㄈ┥鲜泄緸槔^續支持企業創新發展，財政部、稅務總局發布《關于延續實施上市公司股權激勵有關個人所得稅政策的公告》（財政部 稅務總局公告2023年第25號），上市公司股權激勵個人所得稅單獨計稅的優惠政策延續至2027年12月31日。財政部、稅務總局發布《關于上市公司股權激勵有關個人所得稅政策的公告》（財政部 稅務總局公告2024年第2號），自2024年1月1日起執行至2027年12月31日，境內上市公司授予個人的股票期權、限制性股票和股權獎勵，經向主管稅務機關備案，個人可自股票期權行權、限制性股票解禁或取得股權獎勵之日起，在不超過36個月的期限內繳納個人所得稅。納稅人在此期間內離職的，應在離職前繳清全部稅款。1、居民個人取得股票期權、股票增值權、限制性股票、股權獎勵等股權激勵（以下簡稱股權激勵），符合《財政部 國家稅務總局關于個人股票期權所得征收個人所得稅問題的通知》（財稅〔2005〕35號）、《財政部 國家稅務總局關于股票增值權所得和限制性股票所得征收個人所得稅有關問題的通知》（財稅〔2009〕5號）、《財政部 國家稅務總局關于將國家自主創新示范區有關稅收試點政策推廣到全國范圍實施的通知》（財稅〔2015〕116號）第四條、《財政部 國家稅務總局關于完善股權激勵和技術入股有關所得稅政策的通知》（財稅〔2016〕101號）第四條第（一）項規定的相關條件的，不并入當年綜合所得，全額單獨適用綜合所得稅率表，計算納稅。計算公式為：應納稅額＝股權激勵收入×適用稅率－速算扣除數2、居民個人一個納稅年度內取得兩次以上（含兩次）股權激勵的，應合并按本公告第一條規定計算納稅。

　?。?） In order to continue supporting the innovative development of listed companies, the Ministry of Finance and the State Administration of Taxation have issued the "Announcement on Continuing the Implementation of Personal Income Tax Policies Related to Equity Incentives for Listed Companies" (Announcement No. 25 of 2023 by the Ministry of Finance and the State Administration of Taxation). The preferential policy of individual income tax calculation for equity incentives for listed companies will continue until December 31, 2027. The Ministry of Finance and the State Administration of Taxation have issued the "Announcement on Personal Income Tax Policies Related to Equity Incentives of Listed Companies" (Announcement No. 2 of 2024 by the Ministry of Finance and the State Administration of Taxation), which will be implemented from January 1, 2024 to December 31, 2027. Domestic listed companies that grant individuals stock options, restricted stocks, and equity rewards, after filing with the competent tax authorities, individuals can pay personal income tax within a period of no more than 36 months from the date of exercising stock options, lifting restrictions on restricted stocks, or obtaining equity rewards. Taxpayers who resign during this period shall pay all taxes in full before leaving. 1. Individual residents who obtain equity incentives such as stock options, stock appreciation rights, restricted stocks, and equity rewards (hereinafter referred to as equity incentives) comply with the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Individual Stock Option Income" (Caishui [2005] No. 35), the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Stock Appreciation Rights Income and Restricted Stock Income" (Caishui [2009] No. 5), the "Notice of the Ministry of Finance and the State Administration of Taxation on Promoting the Implementation of Tax Pilot Policies Related to National Independent Innovation Demonstration Zones Nationwide" (Caishui [2015] No. 116) Article 4, and the "Notice of the Ministry of Finance and the State Administration of Taxation on Improving Income Tax Policies Related to Equity Incentives and Technology Investment" (Caishui [2015] No. 116). Article 4 (1) of [2016] No. 101 If the relevant conditions stipulated in the item are not included in the comprehensive income of the current year, the comprehensive income tax rate table shall be applied separately for the full amount, and the tax shall be calculated. The calculation formula is: taxable amount=equity incentive income × applicable tax rate - quick deduction amount. 2. If a resident individual obtains two or more (including two) equity incentives within one tax year, they shall be taxed in accordance with the provisions of Article 1 of this announcement.

　　3、上市公司授予個人的股票期權、限制性股票和股權獎勵，經向主管稅務機關備案，個人可自股票期權行權、限制性股票解禁或取得股權獎勵之日起，在不超過36個月的期限內繳納個人所得稅。享受延期繳納的條件：境內上市公司：境內上市公司是指其股票在上海證券交易所、深圳證券交易所、北京證券交易所上市交易的股份有限公司。不含新三板。在職期間才能享受，納稅人在此期間內離職的，應在離職前繳清全部稅款。需向主管稅務機關備案，這里的備案分2步第一，實施股權激勵的企業應向主管稅務機關報送《股權激勵情況報告表》。

　　3. Individuals granted stock options, restricted stocks, and equity awards by listed companies may pay personal income tax within a period not exceeding 36 months from the date of exercising stock options, lifting restrictions on restricted stocks, or obtaining equity awards, after filing with the competent tax authority. Conditions for enjoying deferred payment: Domestic listed companies: Domestic listed companies refer to limited liability companies whose stocks are listed and traded on the Shanghai Stock Exchange, Shenzhen Stock Exchange, and Beijing Stock Exchange. Excluding the New Third Board. During the employment period, taxpayers can only enjoy it. If they resign during this period, they should pay all taxes in full before leaving. It is necessary to file with the competent tax authority. The filing process here consists of two steps. Firstly, enterprises implementing equity incentives should submit the "Equity Incentive Report Form" to the competent tax authority.

　　第二，個人選擇適用2號公告延期納稅的，實施股權激勵的企業還應提交《上市公司股權激勵個人所得稅延期納稅備案表》。

　　Secondly, if an individual chooses to apply for the extension of tax payment under Announcement No. 2, the enterprise implementing equity incentives should also submit the "Registration Form for Individual Income Tax Extension of Equity Incentives of Listed Companies".

　　4、辦理流程。上市公司實施股權激勵，個人選擇在不超過12個月期限內繳稅的，上市公司應自股票期權行權、限制性股票解禁、股權獎勵獲得之次月15日內，向主管稅務機關報送《上市公司股權激勵個人所得稅延期納稅備案表》。上市公司初次辦理股權激勵備案時，還應一并向主管稅務機關報送股權激勵計劃、董事會或股東大會決議。

　　4. Handling process. If a listed company implements equity incentives and an individual chooses to pay taxes within a period of no more than 12 months, the listed company shall submit the "Individual Income Tax Delay Filing Form for Equity Incentives of Listed Companies" to the competent tax authority within 15 days of the month following the exercise of stock options, the lifting of restricted stock restrictions, and the receipt of equity rewards. When a listed company first applies for equity incentive filing, it should also submit the equity incentive plan, board of directors or shareholders' meeting resolution to the competent tax authority.

　　（四）高新技術企業

　　（4） High tech enterprises

　　1.自2016年1月1日起，全國范圍內的高新技術企業轉化科技成果，給予本企業相關技術人員的股權獎勵，個人一次繳納稅款有困難的，可根據實際情況自行制定分期繳稅計劃，在不超過5個公歷年度內（含）分期繳納，并將有關資料報主管稅務機關備案。

　　Starting from January 1, 2016, high-tech enterprises nationwide will transform their scientific and technological achievements and provide equity incentives to their relevant technical personnel. If individuals have difficulties paying taxes in one go, they can develop their own installment tax payment plan based on the actual situation, and pay in installments within no more than 5 calendar years (including), and report relevant information to the competent tax authority for filing.

　　2.個人獲得股權獎勵時，按照“工資薪金所得”項目，參照《財政部 國家稅務總局關于個人股票期權所得征收個人所得稅問題的通知》（財稅〔2005〕35號）有關規定計算確定應納稅額。股權獎勵的計稅價格參照獲得股權時的公平市場價格確定。

　　When individuals receive equity rewards, the taxable amount shall be calculated and determined in accordance with the relevant provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Personal Income Tax on Personal Stock Option Income" (Caishui [2005] No. 35) based on the "salary and wage income" item. The taxable price of equity rewards is determined based on the fair market price at the time of acquiring equity.

　　3.技術人員轉讓獎勵的股權（含獎勵股權孳生的送、轉股）并取得現金收入的，該現金收入應優先用于繳納尚未繳清的稅款。

　　3. If technical personnel transfer the equity of rewards (including the issuance and conversion of reward equity) and obtain cash income, the cash income should be prioritized for paying unpaid taxes.

　　4.技術人員在轉讓獎勵的股權之前企業依法宣告破產，技術人員進行相關權益處置后沒有取得收益或資產，或取得的收益和資產不足以繳納其取得股權尚未繳納的應納稅款的部分，稅務機關可不予追征。

　　4. If the enterprise declares bankruptcy in accordance with the law before the transfer of the rewarded equity by the technical personnel, and the technical personnel have not obtained any income or assets after disposing of the relevant rights and interests, or the income and assets obtained are insufficient to pay the unpaid taxes for the acquired equity, the tax authority may not pursue it.

　　5.相關技術人員，是指經公司董事會和股東大會決議批準獲得股權獎勵的以下兩類人員：（1）對企業科技成果研發和產業化作出突出貢獻的技術人員，包括企業內關鍵職務科技成果的主要完成人、重大開發項目的負責人、對主導產品或者核心技術、工藝流程作出重大創新或者改進的主要技術人員。（2）對企業發展作出突出貢獻的經營管理人員，包括主持企業全面生產經營工作的高級管理人員，負責企業主要產品（服務）生產經營合計占主營業務收入（或者主營業務利潤）50%以上的中、高級經營管理人員。企業面向全體員工實施的股權獎勵，不得按本通知規定的稅收政策執行。

　　5. Relevant technical personnel refer to the following two types of personnel who have been approved by the company's board of directors and shareholders' meeting to receive equity rewards: (1) technical personnel who have made outstanding contributions to the research and industrialization of enterprise scientific and technological achievements, including the main completion personnel of key positions in the enterprise, the person in charge of major development projects, and the main technical personnel who have made significant innovations or improvements to leading products or core technologies and process flows. (2) Management personnel who have made outstanding contributions to the development of the enterprise, including senior management personnel who oversee the overall production and operation of the enterprise, and middle and senior management personnel responsible for the production and operation of the main products (services) of the enterprise, accounting for more than 50% of the main business income (or main business profit). The equity incentives implemented by enterprises for all employees shall not be implemented in accordance with the tax policies stipulated in this notice.

　　6.股權獎勵，是指企業無償授予相關技術人員一定份額的股權或一定數量的股份。

　　6. Equity rewards refer to the granting of a certain amount of equity or a certain number of shares to relevant technical personnel by enterprises free of charge.

　　7.高新技術企業，是指實行查賬征收、經省級高新技術企業認定管理機構認定的高新技術企業。8.辦理流程。獲得股權獎勵的企業技術人員需要分期繳納個人所得稅的，應自行制定分期繳稅計劃，由企業于發生股權獎勵的次月15日內，向主管稅務機關辦理分期繳稅備案手續。辦理股權獎勵分期繳稅，企業應向主管稅務機關報送高新技術企業認定證書、股東大會或董事會決議、《個人所得稅分期繳納備案表(股權獎勵)》、相關技術人員參與技術活動的說明材料、企業股權獎勵計劃、能夠證明股權或股票價格的有關材料、企業轉化科技成果的說明、最近一期企業財務報表等。高新技術企業認定證書、股東大會或董事會決議的原件，主管稅務機關進行形式審核后退還企業，復印件及其他有關資料稅務機關留存。納稅人分期繳稅期間需要變更原分期繳稅計劃的，應重新制定分期繳稅計劃，由企業向主管稅務機關重新報送《個人所得稅分期繳納備案表(股權獎勵)》。

　　7. High tech enterprises refer to high-tech enterprises that implement audit collection and are recognized by provincial-level high-tech enterprise recognition management agencies. 8. Processing procedures. If the technical personnel of the enterprise who receive equity rewards need to pay personal income tax in installments, they should develop their own installment tax payment plan, and the enterprise should handle the installment tax payment filing procedures with the competent tax authority within 15 days of the month following the occurrence of equity rewards. To handle the installment tax payment of equity rewards, enterprises should submit to the competent tax authority the high-tech enterprise recognition certificate, shareholder meeting or board resolution, "Individual Income Tax Installment Payment Filing Form (Equity Rewards)", explanatory materials of relevant technical personnel participating in technical activities, enterprise equity reward plan, relevant materials that can prove equity or stock prices, explanation of enterprise transformation of scientific and technological achievements, and the latest financial statements of the enterprise. The original certificate of high-tech enterprise recognition, shareholder meeting or board resolution shall be returned to the enterprise after formal review by the competent tax authority, and copies and other relevant materials shall be retained by the tax authority. If the taxpayer needs to change the original installment tax payment plan during the installment tax payment period, a new installment tax payment plan should be formulated, and the enterprise should resubmit the "Individual Income Tax Installment Payment Filing Form (Equity Incentive)" to the competent tax authority.

　?。ㄎ澹┧衅髽I的股票期權

　?。?） Stock options for all enterprises

　　1、基本定義實施股票期權計劃企業授予該企業員工的股票期權所得，應按《中華人民共和國個人所得稅法》及其實施條例有關規定征收個人所得稅。企業員工股票期權（以下簡稱股票期權）是指上市公司按照規定的程序授予本公司及其控股企業員工的一項權利，該權利允許被授權員工在未來時間內以某一特定價格購買本公司一定數量的股票。

　　1. The basic definition is that the income from stock options granted to employees by enterprises implementing stock option plans shall be subject to personal income tax in accordance with the relevant provisions of the Personal Income Tax Law of the People's Republic of China and its implementing regulations. Enterprise employee stock options (hereinafter referred to as stock options) refer to a right granted by a listed company to employees of the company and its holding companies in accordance with prescribed procedures, which allows authorized employees to purchase a certain number of shares of the company at a specific price in the future.

　　2、具體征管措施（1）員工接受實施股票期權計劃企業授予的股票期權時，除另有規定（見國稅函〔2006〕902號）外，一般不作為應稅所得征稅。（2）員工行權時，其從企業取得股票的實際購買價（施權價）低于購買日公平市場價（指該股票當日的收盤價，下同）的差額，是因員工在企業的表現和業績情況而取得的與任職、受雇有關的所得，應按“工資、薪金所得”適用的規定計算繳納個人所得稅。對因特殊情況，員工在行權日之前將股票期權轉讓的，以股票期權的轉讓凈收入，作為工資薪金所得征收個人所得稅。員工行權日所在期間的工資薪金所得，應按下列公式計算工資薪金應納稅所得額：股票期權形式的工資薪金應納稅所得額＝（行權股票的每股市場價－員工取得該股票期權支付的每股施權價）×股票數量（3）員工將行權后的股票再轉讓時獲得的高于購買日公平市場價的差額，是因個人在證券二級市場上轉讓股票等有價證券而獲得的所得，應按照“財產轉讓所得”適用的征免規定計算繳納個人所得稅。（4）員工因擁有股權而參與企業稅后利潤分配取得的所得，應按照“利息、股息、紅利所得”適用的規定計算繳納個人所得稅。

　　2. Specific tax management measures: (1) When employees accept stock options granted by companies implementing stock option plans, unless otherwise specified (see Guoshuihan [2006] No. 902), they are generally not subject to taxable income. (2) When an employee exercises their rights, the difference between the actual purchase price (exercise price) of the stocks they acquire from the company and the fair market price on the purchase date (referring to the closing price of the stock on the same day, the same below) is considered as income related to their employment and performance in the company. Personal income tax should be calculated and paid in accordance with the applicable provisions of "salary and wage income". For employees who transfer stock options before the exercise date due to special circumstances, personal income tax shall be levied on the net income from the transfer of stock options as salary income. The taxable income of wages and salaries during the period of employee exercise shall be calculated according to the following formula: taxable income of wages and salaries in the form of stock options=(market price per share of exercise stock - exercise price per share paid by the employee to obtain the stock option) x number of stocks. (3) The difference obtained by the employee when transferring the exercise stock is higher than the fair market price on the purchase date, which is the income obtained by the individual from transferring stocks and other securities on the secondary securities market, shall be calculated and paid personal income tax in accordance with the applicable exemption provisions for "property transfer income". (4) Employees who participate in the distribution of after tax profits of the enterprise due to ownership of equity shall calculate and pay personal income tax in accordance with the applicable provisions of "interest, dividends, and bonus income".

　　3、征管管理（1）扣繳義務人。實施股票期權計劃的境內企業為個人所得稅的扣繳義務人，應按稅法規定履行代扣代繳個人所得稅的義務。（2）自行申報納稅。員工從兩處或兩處以上取得股票期權形式的工資薪金所得和沒有扣繳義務人的，該個人應在個人所得稅法規定的納稅申報期限內自行申報繳納稅款。

　　3. Tax management (1) withholding agent. Domestic enterprises implementing stock option plans are the withholding agents of personal income tax and shall fulfill the obligation of withholding and paying personal income tax in accordance with tax laws. (2) Self declare and pay taxes. If an employee obtains salary income in the form of stock options from two or more sources and does not have a withholding agent, the individual shall declare and pay taxes on their own within the tax declaration period stipulated by the Personal Income Tax Law.

　　（六）對技術成果投資入股實施選擇性稅收優惠政策

　　（6） Implement selective tax incentives for investment and shareholding in technological achievements

　　1、企業或個人以技術成果投資入股到境內居民企業，被投資企業支付的對價全部為股票（權）的，企業或個人可選擇繼續按現行有關稅收政策執行，也可選擇適用遞延納稅優惠政策。選擇技術成果投資入股遞延納稅政策的，經向主管稅務機關備案，投資入股當期可暫不納稅，允許遞延至轉讓股權時，按股權轉讓收入減去技術成果原值和合理稅費后的差額計算繳納所得稅。

　　1. If an enterprise or individual invests in a domestic resident enterprise with technological achievements and the consideration paid by the invested enterprise is all in the form of stocks (rights), the enterprise or individual may choose to continue to implement the current relevant tax policies or apply deferred tax preferential policies. For those who choose the policy of deferred tax payment for investment and shareholding in technological achievements, after filing with the competent tax authority, the current period of investment and shareholding may be temporarily exempt from tax payment. It is allowed to defer until the transfer of equity, and the income tax shall be calculated and paid based on the difference between the equity transfer income minus the original value of the technological achievements and reasonable taxes.

　　2、企業或個人選擇適用上述任一項政策，均允許被投資企業按技術成果投資入股時的評估值入賬并在企業所得稅前攤銷扣除。

　　2. Enterprises or individuals who choose to apply any of the above policies are allowed to have the invested enterprise account for the assessed value of the technological achievements at the time of investment and deduct it from the enterprise's pre tax amortization.

　　3、技術成果是指專利技術（含國防專利）、計算機軟件著作權、集成電路布圖設計專有權、植物新品種權、生物醫藥新品種，以及科技部、財政部、國家稅務總局確定的其他技術成果。

　　3. Technological achievements refer to patented technologies (including national defense patents), computer software copyrights, exclusive rights to integrated circuit layout designs, rights to new plant varieties, new biopharmaceutical varieties, as well as other technological achievements determined by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation.

　　4、技術成果投資入股，是指納稅人將技術成果所有權讓渡給被投資企業、取得該企業股票（權）的行為。

　　4. The investment and shareholding of technological achievements refers to the act of taxpayers transferring ownership of technological achievements to the invested enterprise and obtaining stocks (rights) of the enterprise.

　　5、辦理流程

　　5. Handling process

　?。?）個人以技術成果投資入股境內公司并選擇遞延納稅的，被投資公司應于取得技術成果并支付股權之次月15日內，向主管稅務機關報送《技術成果投資入股個人所得稅遞延納稅備案表》、技術成果相關證書或證明材料、技術成果投資入股協議、技術成果評估報告等資料。

　　(1) If an individual invests in a domestic company with technological achievements and chooses to defer tax payment, the invested company shall submit to the competent tax authority within 15 days after obtaining the technological achievements and paying the equity, the "Record Form for Deferred Tax Payment of Personal Income Tax on Technological Achievements Investment and Shareholding", relevant certificates or supporting materials of technological achievements, technological achievement investment and shareholding agreement, technological achievement evaluation report and other materials.

　?。?）個人以技術成果投資入股取得的股票（權），實行遞延納稅期間，扣繳義務人應于每個納稅年度終了后30日內，向主管稅務機關報送《個人所得稅遞延納稅情況年度報告表》。

　　(2) During the deferred tax period for stocks (rights) acquired by individuals through investment in technological achievements, the withholding agent shall submit the Annual Report on Deferred Tax Payment of Personal Income Tax to the competent tax authority within 30 days after the end of each tax year.

　　（3）遞延納稅股票（權）轉讓、辦理納稅申報時，扣繳義務人、個人應向主管稅務機關一并報送能夠證明股票（權）轉讓價格、遞延納稅股票（權）原值、合理稅費的有關資料，具體包括轉讓協議、評估報告和相關票據等。

　　(3) When transferring deferred tax stocks (rights) and applying for tax declaration, withholding agents and individuals shall submit relevant information to the competent tax authority that can prove the transfer price of the stocks (rights), the original value of the deferred tax stocks (rights), and reasonable taxes and fees, including transfer agreements, evaluation reports, and relevant receipts.

　　三、案例解析

　　3、 Case analysis

　　（一）股權期權2021年5月，甲先生取得了其任職受雇單位A公司的股權期權，約定三年后可以10元/股的價格購買A公司4萬股股權。2024年5月，甲先生行權，以10元/股的價格購買了A公司4萬股股權，行權當天A公司的股權價格已達25元/股。2024年8月甲先生將取得的4萬股股權以30元/股的價格轉讓。【情形1】：如果甲先生取得的股權激勵不符合財稅〔2016〕101號文件規定的相關條件，或者雖然符合條件，但沒有到主管稅務機關進行備案，那么甲先生不得享受遞延納稅政策。甲先生在2024年5月行權時，應按照“工資、薪金所得”項目，參照上市公司股權激勵的有關規定計算繳納個人所得稅。應納稅所得額＝（25－10）×40000＝600000（元）應納稅額＝600000×30%－52920＝127080（元）。2024年8月，甲先生將4萬股股權轉讓時，再按股權轉讓所得繳納個人所得稅：繳稅金額＝（30－25）×40000×20%＝40000（元）。甲先生合計繳納個人所得稅＝127080＋40000＝167080（元）。【情形2】：如果甲先生取得的股權激勵符合財稅〔2016〕101號文件規定的相關條件，且已到主管稅務機關進行備案，那么甲先生在2024年5月行權時，不需要繳納個人所得稅，可遞延到2024年8月轉讓股權時，按財產轉讓所得繳納個人所得稅。應納稅所得額＝（30－10）×40000＝800000（元）應納稅額＝800000×20%＝160000（元）?？梢钥闯觯紫壬x擇遞延納稅政策的稅負略低于不享受遞延納稅政策的稅負。由于“工資、薪金所得”項目適用3%-45%的超額累進稅率，“財產轉讓所得”項目是20%的比例稅率，故何種選擇方式稅負較低，與行權時的所得有關。一般來說，如果納稅人行權時的所得額較小，選擇非遞延納稅政策較為有利。但由于股權（股票）未來價格具有不確定性，在符合相關條件的情況下，大多數納稅人還是會選擇遞延納稅政策?！窘由侠浚浩渌麠l件不變，甲先生在2024年8月將4萬股股權轉讓時，股權價格已跌至15元/股。如果甲先生沒有遞延納稅，在2024年5月行權時已繳納了127080元的個人所得稅，當甲先生進行股權轉讓時，股權的市場價格低于解禁時的價格，雖然其在該環節不需要繳納個人所得稅，但也無法退回行權時已繳稅款。如果甲先生選擇了遞延納稅政策，那么其只需要在股權轉讓時計算繳納個人所得稅。應納稅所得額＝（15－10）×40000＝200000（元）應納稅額＝200000×20%＝40000（元）。從該案例可以看出，遞延納稅方式有利于規避股（票）權價格波動帶來的風險?！咎貏e提示】根據財稅〔2016〕101號文件規定，個人因股權激勵取得股權后，非上市公司在境內上市的，處置遞延納稅的股權時，應按照現行限售股有關征稅規定執行。也就是說，如果上例中的甲先生在轉讓被激勵的股權時A公司已上市，但由于A公司在授予甲先生股權激勵時是非上市公司，因此甲先生不能享受個人在上海證券交易所、深圳證券交易所轉讓從上市公司公開發行和轉讓市場取得的上市公司股票所得免征個人所得稅的優惠政策，而應按照《財政部 國家稅務總局 證監會關于個人轉讓上市公司限售股所得征收個人所得稅有關問題的通知》（財稅〔2009〕167號）規定，視同限售股，按照“財產轉讓所得”，適用20%的比例稅率繳納個人所得稅。（二）股票期權李先生2023年1月取得某上市公司授予的股票期權15000股，授予日股票價格為10元/股，施權價為8元/股，該股票期權自2024年2月起可行權。假定李先生于2024年2月28日行權10000股，行權當天股票市價為16元/股，那么李先生此次行權應繳納多少個人所得稅？【解析：】第一步，依據《財政部、國家稅務總局關于個人股票期權所得征收個人所得稅問題的通知》（財稅〔2005〕35號）第二條規定，員工行權時，其從企業取得股票的實際購買價（施權價）低于購買日公平市場價（指該股票當日的收盤價，下同）的差額，是因員工在企業的表現和業績情況而取得的與任職、受雇有關的所得，應按“工資、薪金所得”適用的規定計算繳納個人所得稅。員工行權日所在期間的工資薪金所得，應按下列公式計算工資薪金應納稅所得額：股票期權形式的工資薪金應納稅所得額＝（行權股票的每股市場價－員工取得該股票期權支付的每股施權價）×股票數量。李先生2024年2月28日行權時取得“工資、薪金所得”的應納稅所得額＝（16－8）×10000＝80000（元）。第二步，根據財稅〔2018〕164號、財政部 稅務總局公告2021年第42號、財政部 稅務總局公告2023年第2號、第25號文件規定，自2019年1月1日起，居民個人取得股票期權等股權激勵，在2027年12月31日前，不并入當年綜合所得，全額單獨適用綜合所得稅率表，計算納稅。計算公式為：應納稅額＝股權激勵收入×適用稅率－速算扣除數。因此，李先生取得的股票期權激勵，應全額單獨計稅，應納個人所得稅額＝80000×10%－2520＝5480（元）。假設李先生于2024年10月31日再次行使股票期權5000股，施權價為8元/股，行權當日股票市價為23元/股，則李先生該次行權又該如何計算繳納個人所得稅？【解析：】財政部 稅務總局公告2023年第25號文件規定，2023年8月18日～2027年12月31日，居民個人一個納稅年度內取得兩次以上（含兩次）股權激勵的，應將各次的所得合并后，不并入當年綜合所得，全額單獨適用綜合所得稅率表，計算納稅。個人所得稅法規定，納稅年度為自公歷1月1日～12月31日。李先生的第二次行使股票期權是2024年10月31日，與2月28日第一次行權在同一個納稅年度內，因此，李先生的第二次股權激勵所得，應當與第一次合并計稅。具體來說，第二次股權激勵工資薪金應納稅所得額＝（23－8）×5000＝75000（元），合并二次股權激勵應納稅所得額＝80000＋75000＝155000（元）。所以，第二次股權激勵應申報納稅＝155000×20%－16920－5480＝8600（元）。當然，李先生兩次取得股票期權，也可以享受遞延納稅稅收優惠，在不超過36個月的期限內繳納個人所得稅。

　　（1） In May 2021, Mr. A obtained an equity option from his employer, Company A, agreeing to purchase 40000 shares of Company A's equity at a price of 10 yuan per share three years later. In May 2024, Mr. A exercised his rights and purchased 40000 shares of equity in Company A at a price of 10 yuan per share. On the day of exercise, the equity price of Company A had reached 25 yuan per share. Mr. A will transfer his 40000 shares of equity acquired in August 2024 at a price of 30 yuan per share. [Scenario 1]: If the equity incentive obtained by Mr. A does not meet the relevant conditions stipulated in the document Caishui [2016] No. 101, or although it meets the conditions, it has not been filed with the competent tax authority, Mr. A shall not enjoy the deferred tax policy. Mr. A shall calculate and pay personal income tax in accordance with the relevant regulations on equity incentives of listed companies for the "salary and wage income" item when exercising his rights in May 2024. Taxable income=(25-10) × 40000=600000 (yuan) Taxable amount=600000 × 30% -52920=127080 (yuan). In August 2024, when Mr. A transfers 40000 shares of equity, he will pay personal income tax based on the income from the equity transfer: the amount of tax paid=(30-25) × 40000 × 20%=40000 (yuan). Mr. A has paid a total personal income tax of 127080+40000=167080 yuan. Scenario 2: If the equity incentive obtained by Mr. A meets the relevant conditions stipulated in the document Caishui [2016] No. 101 and has been filed with the competent tax authority, then Mr. A does not need to pay personal income tax when exercising his rights in May 2024. He can defer the payment of personal income tax based on the property transfer income when transferring his equity in August 2024. Taxable income=(30-10) × 40000=800000 (yuan) Taxable amount=800000 × 20%=160000 (yuan). It can be seen that Mr. A's tax burden for choosing the deferred tax policy is slightly lower than the tax burden for not enjoying the deferred tax policy. Due to the excess progressive tax rate of 3% -45% applied to the "salary and wage income" item, and the proportional tax rate of 20% applied to the "property transfer income" item, the choice of which method has a lower tax burden depends on the income at the time of exercise. Generally speaking, if the taxpayer's income at the time of exercising their rights is relatively small, choosing a non deferred tax policy is more advantageous. However, due to the uncertainty of the future price of equity (stocks), most taxpayers will still choose the deferred tax policy under relevant conditions. [Continuing from the previous example]: Other conditions remain unchanged. When Mr. A transferred 40000 shares of equity in August 2024, the equity price had already fallen to 15 yuan per share. If Mr. A has not deferred taxes and has already paid a personal income tax of 127080 yuan when exercising his rights in May 2024, when Mr. A transfers his equity, the market price of the equity is lower than the price at the time of unlocking. Although he does not need to pay personal income tax at this stage, he cannot refund the tax already paid when exercising his rights. If Mr. A chooses the deferred tax policy, he only needs to calculate and pay personal income tax at the time of equity transfer. Taxable income=(15-10) × 40000=200000 (yuan) Taxable amount=200000 × 20%=40000 (yuan). From this case, it can be seen that the deferred tax payment method is conducive to avoiding the risks caused by fluctuations in stock (ticket) prices. 【 Special Reminder 】 According to the provisions of the document Caishui [2016] No. 101, if an individual obtains equity through equity incentives and a non listed company is listed in China, the disposal of deferred tax equity should be carried out in accordance with the relevant tax regulations for restricted shares. That is to say, if Mr. A in the above example transfers the incentivized equity and Company A is already listed, but Company A is a non listed company when granting equity incentives to Mr. A, Mr. A cannot enjoy the preferential policy of personal income tax exemption for the transfer of listed company stocks obtained from the public offering and transfer market of listed companies on the Shanghai Stock Exchange and Shenzhen Stock Exchange. Instead, according to the "Notice of the Ministry of Finance, the State Administration of Taxation, and the China Securities Regulatory Commission on Relevant Issues Concerning the Collection of Personal Income Tax on Personal Transfer of Restricted Shares of Listed Companies" (Cai Shui [2009] No. 167), it should be treated as restricted shares and subject to a 20% proportional tax rate for personal income tax based on "property transfer income". （2） Mr. Li obtained 15000 stock options granted by a listed company in January 2023, with a grant date stock price of 10 yuan per share and an exercise price of 8 yuan per share. The stock options are exercisable from February 2024. Assuming Mr. Li exercises 10000 shares on February 28, 2024, and the stock price on the day of exercise is 16 yuan per share, how much personal income tax should Mr. Li pay for this exercise? [Analysis:] According to Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Levying Personal Income Tax on Personal Stock Option Income" (Caishui [2005] No. 35), when an employee exercises his/her rights, the difference between the actual purchase price (exercise price) of the stock he/she acquires from the enterprise and the fair market price on the purchase date (referring to the closing price of the stock on the same day, the same below) is the income related to employment and employment obtained by the employee due to his/her performance and achievements in the enterprise, and should be calculated and paid personal income tax according to the applicable provisions of "wage and salary income". The taxable income of wages and salaries during the period of the employee's exercise date shall be calculated according to the following formula: taxable income of wages and salaries in the form of stock options=(market price per share of the exercise stock - exercise price per share paid by the employee to acquire the stock option) x number of stocks. On February 28, 2024, Mr. Li obtained a taxable income of 80000 yuan from "wages and salaries" when exercising his rights. Step 2: According to the regulations of Caishui [2018] No. 164, Announcement No. 42 of 2021 by the Ministry of Finance and the State Administration of Taxation, Announcement No. 2 and No. 25 of 2023 by the Ministry of Finance and the State Administration of Taxation, starting from January 1, 2019, individual residents who obtain stock options and other equity incentives will not be included in the comprehensive income of the current year until December 31, 2027, and will be subject to the comprehensive income tax rate table separately for tax calculation. The calculation formula is: taxable amount=equity incentive income × applicable tax rate - quick deduction amount. Therefore, the stock option incentive obtained by Mr. Li should be fully taxed separately, and the personal income tax payable should be RMB 5480 (80000 × 10% -2520). Assuming that Mr. Li exercises 5000 stock options again on October 31, 2024, at an exercise price of 8 yuan per share, and the stock market price on the exercise day is 23 yuan per share, how should Mr. Li calculate and pay personal income tax for this exercise? According to Announcement No. 25 of 2023 by the Ministry of Finance and the State Administration of Taxation, from August 18, 2023 to December 31, 2027, if a resident individual obtains two or more (including two) equity incentives in one tax year, the income from each time should be merged and not included in the current year's comprehensive income. The comprehensive income tax rate table should be applied separately for the full amount of tax calculation. According to the Personal Income Tax Law, the tax year is from January 1st to December 31st of the Gregorian calendar. Mr. Li's second exercise of stock options was on October 31, 2024, within the same tax year as the first exercise on February 28. Therefore, Mr. Li's second equity incentive income should be consolidated for taxation with the first exercise. Specifically, the taxable income of the second equity incentive salary=(23-8) × 5000=75000 (yuan), and the combined taxable income of the second equity incentive=80000+75000=155000 (yuan). So, the second equity incentive should be declared and taxed at 155000 × 20% -16920-5480=8600 yuan. Of course, Mr. Li, who has obtained stock options twice, can also enjoy deferred tax benefits and pay personal income tax within a period not exceeding 36 months.

　?。ㄈ┫拗菩怨善?022年1月某上市公司員工周某以l元/股的價格持有該公司的限制性股票5萬股（通過股權激勵方式取得），該股票在中國證券登記結算公司登記日收盤價為4元/股，2023年12月5日解禁股票3萬股，解禁當日收盤價7元/股。暫不考慮交易環節發生的相關稅費。周某本次解禁股票的應納稅所得額是多少？

　?。?） In January 2022, Zhou, an employee of a listed company, held 50000 shares of the company's restricted stock at a price of l yuan per share (obtained through equity incentives). The closing price of the stock on the registration date of the China Securities Depository and Clearing Corporation was 4 yuan per share. On December 5, 2023, 30000 shares of the stock were unlocked at a closing price of 7 yuan per share. We will not consider the relevant taxes and fees incurred during the transaction process for now. What is the taxable income of Zhou's unlocked stocks this time?

　　【解析：】

　　【 Analysis: 】

　　1.稅目及扣繳義務人個人因任職、受雇從上市公司取得的限制性股票所得，由上市公司或其境內機構按照“工資、薪金所得”項目，依法扣繳其個人所得稅。持有期間分紅時，按股息紅利所得。

　　1. Tax items and withholding agents: Personal income tax on restricted stock income obtained from a listed company due to employment or appointment shall be withheld by the listed company or its domestic institutions in accordance with the "wage and salary income" item in accordance with the law. When distributing dividends during the holding period, the income shall be based on the dividends received.

　　2.納稅義務發生時間限制性股票個人所得稅納稅義務發生時間為每一批次限制性股票解禁的日期。注意不是授予日也不是售出日。

　　2. The time limit for the occurrence of tax obligations for individual income tax on restricted stocks is the date on which each batch of restricted stocks is unlocked. Note that it is neither the grant date nor the sale date.

　　3.應納稅所得額計算被激勵對象限制性股票原則上應在限制性股票所有權歸屬于被激勵對象時確認其限制性股票所得的應納稅所得額。被激勵對象限制性股票應納稅所得額計算公式為：應納稅所得額＝(股票登記日股票市價+本批次解禁股票當日市價)÷2×本批次解禁股票份數－被激勵對象實際支付的資金總額×(本批次解禁股票份數÷被激勵對象獲取的限制性股票總份數)理解：上市公司實施限制性股票計劃時，應以被激勵對象限制性股票在中國證券登記結算公司(境外為證券登記托管機構)進行股票登記日期的股票市價(指當日收盤價，下同)和本批次解禁股票當日市價(指當日收盤價，下同)的平均價格乘以本批次解禁股票份數，減去被激勵對象本批次解禁股份數所對應的為獲取限制性股票實際支付資金數額，其差額為應納稅所得額。結合本案例：應納稅所得額＝（4＋7）÷2×30000－50000×（30000/50000)＝135000（元）依據：《國家稅務總局關于股權激勵有關個人所得稅問題的通知》（國稅函〔2009〕461號）

　　3. The calculation of taxable income should be based on the principle that the restricted stock of the incentivized object should be recognized for its taxable income when the ownership of the restricted stock belongs to the incentivized object. The calculation formula for the taxable income of restricted stocks of the incentivized object is: taxable income=(stock price on the registration date+market price on the day of the current batch of unlocked stocks) ÷ 2 × number of unlocked stocks in this batch - total amount of funds actually paid by the incentivized object × (number of unlocked stocks in this batch ÷ total number of restricted stocks obtained by the incentivized object) The, Subtracting the actual payment amount for obtaining restricted stocks corresponding to the number of shares unlocked by the incentivized object in this batch, the difference is the taxable income. Combining this case: Taxable income=(4+7) ÷ 2 × 30000-50000 × (30000/50000)=135000 (yuan). Basis: "Notice of the State Administration of Taxation on Personal Income Tax Issues Related to Equity Incentives" (Guoshuihan [2009] No. 461)

　　4.應納稅額計算居民個人取得限制性股票等股權激勵，符合相關條件的，在2027年12月31日前，不并入當年綜合所得，全額單獨適用綜合所得稅率表，計算納稅。計算公式為：應納稅額＝股權激勵收入×適用稅率－速算扣除數居民個人一個納稅年度內取得兩次以上（含兩次）股權激勵的，應合并計算納稅。結合本案例，周某取得的限制性股票，應全額單獨計稅，應納個人所得稅額＝135000×10%－2520＝10980（元）依據：財稅〔2018〕164號、財政部 稅務總局公告2021年第42號、財政部 稅務總局公告2023年第2號、財政部 稅務總局公告2023年第25號

　　4. Calculation of taxable amount: For individual residents who obtain restricted stock or other equity incentives that meet relevant conditions, they will not be included in the comprehensive income of the current year until December 31, 2027, and will be subject to the comprehensive income tax rate table separately for tax calculation. The calculation formula is: taxable amount=equity incentive income x applicable tax rate minus quick calculation deduction. If a resident individual obtains two or more (including two) equity incentives within one tax year, they should be taxed together. Based on this case, the restricted stocks obtained by Zhou should be fully taxed separately, and the personal income tax payable should be 135000 × 10% -2520=10980 (yuan). According to: Caishui [2018] No. 164, Announcement of the Ministry of Finance and the State Administration of Taxation No. 42 of 2021, Announcement of the Ministry of Finance and the State Administration of Taxation No. 2 of 2023, Announcement of the Ministry of Finance and the State Administration of Taxation No. 25 of 2023

　　5.稅收優惠周某如在2024年1月15日前向主管稅務機關提交《上市公司股權激勵個人所得稅延期納稅備案表》、股權激勵計劃、董事會或股東大會決議等資料，可自2023年12月5日起，在不超過36個月的期限內繳納個人所得稅。依據：財稅〔2016〕101號、財政部 稅務總局公告2024年第2號

　　If Zhou submits the "Registration Form for Delayed Payment of Personal Income Tax on Equity Incentives of Listed Companies", equity incentive plans, resolutions of the board of directors or shareholders' meeting, and other materials to the competent tax authority before January 15, 2024, he can pay personal income tax within a period not exceeding 36 months from December 5, 2023. According to: Caishui [2016] No. 101, Announcement No. 2 of 2024 by the Ministry of Finance and the State Administration of Taxation

　?。ㄋ模┕蓹嗒剟钔跄碁榉巧鲜芯硟雀咝录夹g居民企業A的技術骨干，A公司所屬行業不屬于《股權獎勵稅收優惠政策限制性行業目錄》范圍，根據A公司的股權激勵計劃,王某于2019年10月1日從A公司獲得了100,000股的股權獎勵，并且A公司的股權激勵計劃中規定股權獎勵自獲得獎勵之日起應持有滿1年。當日，該非上市公司的股權的公平市場價格為每股10元，由于A公司符合101號文件規定的條件，經向主管稅務機關備案，實行遞延納稅政策。遞延納稅期間，扣繳義務人A公司在每個納稅年度終了后向主管稅務機關報告了遞延納稅有關情況。1年后，即2020年10月1日，王某處置了所有100,000股的股權，處置日股權的公平市場價格為每股22元。根據新舊政策的相關規定，王某在轉讓股權時，應納稅額＝（股權轉讓收入－（股權取得成本＋合理稅費））×20%＝2,200,000×20%＝440,000元。

　?。?） Wang is a technical backbone of non listed domestic high-tech resident enterprise A. The industry to which Company A belongs does not fall within the scope of the "Catalogue of Restricted Industries for Equity Incentive Tax Preferential Policies". According to Company A's equity incentive plan, Wang received 100000 shares of equity incentive from Company A on October 1, 2019, and Company A's equity incentive plan stipulates that the equity incentive should be held for at least one year from the date of receipt. On that day, the fair market price of the equity of the non listed company was 10 yuan per share. As Company A meets the conditions stipulated in Document No. 101 and has filed with the competent tax authority, it has implemented a deferred tax policy. During the deferred tax period, withholding agent Company A reported the relevant deferred tax information to the competent tax authority after the end of each tax year. One year later, on October 1, 2020, Wang disposed of all 100000 shares of equity, with a fair market price of 22 yuan per share on the day of disposal. According to the relevant provisions of the new and old policies, when Wang transfers his equity, the taxable amount is calculated as follows: (equity transfer income - (equity acquisition cost+reasonable taxes and fees)) x 20%=2200000 x 20%=440000 yuan.

　　（四）股票增值權2021年度，中國境內B上市公司發布關于向公司員工、高管（均為中國稅收居民，下同）授予本公司股票增值權的公告，股票增值權授予日為2021年3月1日，行權日為2022年3月1日，股票增值權授予登記數量：50萬份。計算公式：按照國稅函[2009]461號文件規定，員工取得股票增值權應納稅所得額，應按下列公式計算工資薪金應納稅所得額：股票增值權某次行權應納稅所得額＝（行權日股票價格－授權日股票價格）×行權股票份數B上市公司股票增值權授予日股票價格為每股15元，行權日股票價格為每股25元，B上市公司授予員工乙的股票增值權數量為1萬份，且員工乙符合行權的條件，員工乙以股票增值權形式計算工資薪金應納稅所得額為：（25元－15元）×10000份＝100000元。企業采用股票增值權的方式實施股權激勵，如行權日股票價格低于或等于授予日股票價格，無論員工乙是否選擇行權，由于員工乙并未通過該股票增值權的實施取得收益，未實際取得所得，則員工乙無需繳納個人所得稅。

　?。?） In 2021, Company B, a listed company in China, issued a notice regarding the grant of stock appreciation rights to its employees and executives (all of whom are Chinese tax residents, the same below). The grant date of stock appreciation rights is March 1, 2021, and the exercise date is March 1, 2022. The number of registered grants of stock appreciation rights is 500000. Calculation formula: According to the State Taxation Letter [2009] No. 461 document, the taxable income of employees who obtain stock appreciation rights should be calculated according to the following formula: the taxable income of a stock appreciation right exercise=(stock price on the exercise date - stock price on the authorization date) x the number of exercise stocks. The stock price on the grant date of the stock appreciation right of the listed company is 15 yuan per share, and the stock price on the exercise date is 25 yuan per share. The number of stock appreciation rights granted to employee B by the listed company is 10000, and employee B meets the conditions for exercise. The taxable income of employee B's salary calculated in the form of stock appreciation rights is: (25 yuan -15 yuan) x 10000 shares=100000 yuan. The enterprise implements equity incentives through the use of stock appreciation rights. If the stock price on the exercise date is lower than or equal to the stock price on the grant date, regardless of whether employee B chooses to exercise, employee B does not need to pay personal income tax because employee B has not actually obtained any income through the implementation of the stock appreciation rights.

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