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Ministry of Finance listed companies on the stock options and equity awards appropriate to extend th wegener肉芽肿

The Ministry of Finance: the stock options of listed companies and equity incentives appropriate to extend the payment period of sina App: Live on-line blogger to guide the purchase of new shares: the stock market is the most simple way to pick up the money Sina Financial News on September 22nd news, the Ministry of Finance said that the listed company stock options, restricted stock and stock bonus extend payment period. To extend the period of tax payment for stock options, restricted stock and equity awards. The implementation of selective tax incentives for investment in technological achievements. The full text is as follows: on the improvement of equity incentive and technology shares on the income tax policy notice tax [2016]101 of the provinces and autonomous regions and municipalities directly under the central government, finance departments (bureaus), State Taxation Bureau, Local Taxation Bureau, Financial Bureau of Xinjiang production and Construction Corps: to support national public business, the implementation of the innovation strategy, promote China’s economic restructuring and upgrading, approved by the State Council, we will improve the equity incentive and technology shares on the income tax policy notice as follows: first, to meet the conditions of the non-listed company stock options, stock options, restricted stock and equity incentive implementation of deferred tax policy (a non-listed company) granted the company employee stock options, stock options, restricted stock and stock bonus, to meet the requirements, through to the Lord Tax authorities for the record, the deferred tax policy, employees can not achieve equity incentive in tax, tax deferred to the equity transfer; equity transfer, in accordance with the difference between the equity transfer income minus equity cost and reasonable taxes, apply the "assets" item, calculate and pay individual income tax in accordance with the tax rate of 20%. The transfer of equity, stock option (right) cost of the exercise price is determined, the restricted stock cost according to the actual amount of capital, equity incentive cost is zero. (two) enjoy the deferred tax policy of non-listed company (including equity incentive stock options, stock options, restricted stock and stock bonus, the same below) shall meet the following conditions: 1 belong to domestic residents enterprises equity incentive plan. 2 equity incentive plan approved by the board of directors, shareholders (large) will be considered. Without the shareholders (large) of the state-owned units, the higher authorities for approval. The equity incentive plan should set out the purpose, object, target, the validity period, the method of determining the price, the conditions and procedures for obtaining the rights and interests. 3 the subject matter of the incentive target shall be the equity of the company. The subject matter of equity awards may be the equity obtained from the investment of technological achievements into shares of other domestic enterprises. The incentive stock (right) includes the stock (right) granted by the issuing bank, the direct transfer of the large shareholder, and other reasonable means permitted by laws and regulations. 4 incentive target should be the board of directors of the company or the shareholders (large) will determine the technical backbone and senior management personnel, the number of incentive may not exceed the average number of the company in the past 6 months on-the-job worker 30%. 5 the stock option shall be held for a period of 3 years from the date of grant, and shall be held for up to 1 years from the date of its own right相关的主题文章: