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在我国不断提倡自主创新的背景下,越来越多的上市公司实施了股权激励计划。但是自2006比较规范的股权激励计划在我国上市公司开始实施以来,超过1/3的股权激励计划已经停止实施,这说明上市公司实施股权激励计划已经陷入困境。本文针对目前上市公司实施股权激励计划存在的问题入手,重点提出了相应的解决措施,并对上市公司实施股权激励计划的税收策略进行了论述。
In the context of China’s continuous promotion of independent innovation, more and more listed companies have implemented equity incentive plans. However, since the more standardized equity incentive plan in 2006 has been implemented in China’s listed companies, more than one-third of the equity incentive plan has been stopped, which shows that the implementation of equity incentive plan by listed companies has been in a dilemma. This article starts with the existing problems in the implementation of equity incentive plan of listed companies, puts forward the corresponding solutions and puts forward the tax policies of listed companies in implementing equity incentive plan.