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股票期权在我国出现的时间还不长,与之相关的税收制度仍在改进、充实之中。本文在借鉴西方国家成功经验的基础上,提出了完善我国股票期权征税规则的建议。
The stock option appears in our country for a short time, the related tax system is still improving and enriching. Based on the successful experiences of western countries, this paper puts forward some suggestions to improve the tax rules of stock options in China.