Association Reprint for equity incentive and technology shares tax policy point

Association reproduced: for equity incentives and technology shares of the tax policy point of praise Sina fund exposure platform: letter Phi lag behind false propaganda, the performance of long-term lower than similar products, how to buy funds pit? Click [I want to complain], Sina help you expose them! Chinese fund industry association in recent days an equity incentive and technology investment tax policy, the venture capital industry affects the nerve, and quickly spread the fermentation in the business enterprise, I as 16 years engaged in venture capital investment "veteran" could not help but want to point a praise, Braille code. The study by the Ministry of Finance and the State Administration of Taxation issued the "notice on improving the equity incentive and technology shares on the income tax policy" (referred to as document No. 101), contains three main categories: one is the policy implementation of deferred tax incentives for the equity of the non-listed company; two of the equity incentive of listed companies extend tax the term; three is the implementation of selective tax on technology shares. Why is there such a big response to the introduction of these policies? Then you have to talk about the role of equity incentives and technology shares? The remuneration of modern enterprise employees are generally divided into three parts: wages, bonuses and equity incentives. Among them, the staff wages in accordance with the position, responsibility, workload and fixed salary, bonus is the performance of non fixed income, equity incentive is for employees, especially the management and technical backbone of the future expected contribution award. There is no doubt that stock options, restricted stock and equity incentives, including equity incentives for enterprises to attract talent is a crucial role. However, according to the adjustment of tax policy, in the implementation of equity incentive, enterprise employee stock option (right), restricted stock, equity incentives, employee the right line first in accordance with the "salary income tax" project, 7 progressive rates for 3%~45%; the equity transfer in employees later, again according to the "assets" item, the value-added part of the proceeds are taxed at the rate of 20%. Here is the biggest problem, the staff did not exercise are equity incentive benefits, they have to first pay cash. Especially for business management and technical backbone, get more share of equity incentive; exercise, exercise cost and the fair market value of the greater the difference is, the higher the amount of tax. Some people call it an "blood transfusion" to "blood", some people have to exercise in debt. In today’s "should cherish stocks such as gold" era, such as the implementation of equity incentive is not smooth, like "chicken ribs", tasteless gesture. No. 101 in order to reduce the tax burden on equity incentive winners, take a deferred tax policy, according to the original "salary income" and "income from transfer of property" two aspects of Taxation, with the transfer of shares in the one-time taxed at the rate of 20%. In other words, you have to pay tax. Is it wise to cancel the tender exercise tax cut "? Besides, the tax issue of technology shares. Technology investment is to promote scientific and technological achievements into a powerful measure of productivity, but prior to the adjustment of tax policy, business or personal technology investment shares, must pay income tax assessment value part, but also allowed in 5 years on stage相关的主题文章: