Two departments issued a sound incentive and equity shares of the relevant income tax policy-捷安特xtc750

Two departments issued a document to improve the equity incentive and technology shares on the income tax policy on improving the 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 countries the public business, the implementation of the innovation strategy, promoting 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 stock options, stock option, employee of this Company Limited Stock and equity incentives, to meet the requirements, through to the competent tax authorities, 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, for the "assets" item, calculate and pay individual income tax according to 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 stock options (right) from the date of grant should be held for over 3 years, and to the right on hold for 1 years; restricted stock from the date of grant should be held for over 3 years, and holds a full 1 years after the lifting of the ban; equity incentive awards since the date should be held for over 3 years. The above time conditions shall be stated in the equity incentive plan. 6 (right) from the stock option grant date to the vesting date time shall not exceed 10 years. 7 implementation of equity incentive and equity incentive target company industry does not belong to "equity incentive tax preferential policy restrictive trade theory相关的主题文章: