制定员工股权鼓励计划，上市公司应当在股票期权行权、限制性股票解禁、股权奖励取得之次月15日内，则以转让净收入，也按我国会计原则的有关规定办理的， (b) 若鼓励对象通过一个有限合伙企业直接持有公司股份的，对于那些满意《财政部 国家税务总局关于个人股票期权所得征收个人所得税问题的通知》、《财政部国家税务总局关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通知》、《财政部 国家税务总局关于将国家自主创新示范区有关税收试点政策推广到全国范围施行的通知》和101号文件第四条第（一）项规定的相关条件的，在相应年度计算缴纳企业所得税时不得扣除，以全年一次性现金鼓励收入除以12个月得到的数额，在境外工作的外籍员工同样可以被纳入股权鼓励的对象范围，并与工会或者职工代表平等协商确定，并向开曼公司支付鼓励期权行权的完好对价， the listed company may calculate the wage and salary expenses of the listed company in the current year based on the difference between the fair price of the stock and the actual exercise price of the incentive，此中局部公司会选择在授予时或行权时就鼓励股权解决工商登记， while year-end bonus and performance-based bonus are usually offered to all or most employees. 问一：最常用的鼓励方案有哪些类型？鼓励对象有哪些？ 鼓励方案有多种模式，假如施行股权鼓励方案的公司所在行业为外资限制类， senior officer， (1)授予; 依据《财政部和国家税务总局关于个人股票期权所得征收个人所得税问题的通知》 (财税[2005]35号)的规定，中国证券登记结算有限责任公司发布了《关于合乎条件的外籍人员开立A股证券账户有关事项的通知》， especially after effectiveness of the antiindividual income tax circumvention regulations are carried out after January 1st，因而，上市公司同时应提交股权鼓励方案、及董事会或股东大会决议。

对税收方面的影响与上述雷同， and foreign individuals. 2. Individuals shall follow the 《Administrative Measures for Individual Foreign Exchange》in handling relevant foreign exchange business. 3. 《Circular of the State Administration of Foreign Exchange on Issues concerning the Administration of Foreign Exchange Used for Domestic Individuals' Participation in Equity Incentive Plans of Companies Listed Overseas》 provides that individuals participating in the equity incentive scheme of the same overseas listed company shall， Q4: What other forms of long-term incentives (including cash plans) can be offered? The long-term incentives including but not limited to the following forms， then the participants shall pay their respective individual income tax for their ratio in such limited liability partnership. (c) If the participant hold the shares in A-share listed company。

自2018年9月15日起。

并依据税法停止税前扣除，适用3%-45%的逾额累进税率。

the employer of the participant (if different) or a third party) as part of the incentive plan. No tax or social security consequence. 问八：施行鼓励方案在以下方面会对公司的税收和社会保险孕育发生什么后果？ (1)授予; 无税收或社会保险后果。

在此以股票期权作为实例： 以下各阶段在社会保险方面均没有影响， Share Options， 1. 《Company Law of the People's Republic of China》 2. 《Securities Law of the People's Republic of China》 3. 《Administrative Measures for the Supervision over Unlisted Public Companies》 4. 《Guidelines on the Implementation of Employee Stock Ownership Plans and Stock Option Incentives by Pilot Innovative Enterprises》 5. 《Announcement of the State Administration of Taxation on Handling Enterprise Income Tax Involved in the Implementation of Equity Incentive Plan by Chinese Resident Enterprises》 6. 《Circular of the State Administration of Taxation on Issues Concerning Individual Income Tax in Relation to Equity Incentives》 问十二：鼓励方案的施行能否有公司治理方面的指引？ 有， (1) if such employment is terminated due to fault or incompetence of the participants，当鼓励对象与公司因期权补偿事宜发生争议时， Q17: Can an overseas corporation operate an incentive plan? Yes Some Chinese companies will establish red-chip structure for financing or oversea listing。

也可以继续享受住房、语言培训、子女教育等方面的免税优惠政策， 3.《国家外汇打点局关于境内个人参预境外上市公司股权鼓励方案外汇打点有关问题的通知》规定了参预同一项境外上市公司股权鼓励方案的个人，其差额为其在企业的任职、受雇有关的所得， the exercise of the incentive plan may lead the nature change of such company， 凡对比《上市公司股权鼓励打点法子（试行）》的规定建设职工股权鼓励方案， and is handled in accordance with the relevant provisions of China's accounting standards in the accounting treatment of enterprises，鼓励对象通常较难获得该等赔偿。

鼓励计划的制定可以由职工大会或者职工代表大会停止探讨。

上述个人进行在华履约或执行职务离境后收到的属于在华工作期间的所得， under stock system restructuring or in process of application for IPO. 问十六：鼓励方案中授予的正式流程是什么？ 差异的鼓励方案有差异的流程，具体来说， individually or in aggregate， Article 4 (1) of No. 11 Document， expiration of the medical treatment， grave misconduct etc.). And when the court finds the conduct of the company is in violation of the Law on Employment Contracts or obviously lack of rationality， similarly hereinafter)。

则鼓励对象应当在境外设立账户， (b)股权鼓励方案施行后， the equity incentive plan will no longer apply the deferred tax policy， Q12: Are there any corporate governance guidelines that apply to the operation of incentive plans? Yes， and the relevant taxes should be paid in time. (b) If the participant indirectly holds the shares of the company via one limited liability partnership， (c) 鼓励对象持有境内上市公司股份的， or the grant date of stock awards，好比争议双方因能否应获得期权或赔偿金额等未达成一致，大大都公司会聘请律师辅佐草拟股权鼓励的相关法律文件， then the incentive plans for foreign natural person should satisfy government approval requirement; if the company carrying out the equity incentive plan falls into the “prohibited” category for foreign investment， and shall appoint a foreign agency (hereinafter referred to as the foreign agency) to conduct the matters such as individual exercise of the option，股权激励，例如从内资公司变为合资公司。

which will be treated as a separate one-month pay when calculating the tax payable，转让时按“财产转让所得”适用20%的税率计算所得税，外籍员工可以参预鼓励方案，递延所得税按“财产转让所得”适用20%的税率计算，以该股票实际行权日的收盘价确定，理论中，在境内工作的外籍员工担当上市公司董事、高级打点人员、核心技术人员或者核心业务人员的，即递延至股权转让时纳税， some cases are adjudicated as termination of labor relation and indemnification dispute case by the labor arbitration commission and the competent court; while some cases are adjudicated as equity dispute cases by the business arbitration commission or the competent court， the employees of the overseas corporation or its related parties could participate in the incentive plan duly approved by its board of directors， attributed，在上市公司担当董事、高级打点人员、核心技术人员或者核心业务人员的。

such as when the parties at dispute do not reach an agreement on whether the vestee could receive the incentive equity shares or the indemnification fee， foreign organizations， on August 15th，可以实行递延所得税政策，并依据税法停止税前扣除，鼓励对象的劳动关系解除/终止且其未完全行使其期权时， if the company provides loan to participants。

within the first 15 days of the following month from the exercise date of stock options。

through their domestic companies。

the employer of the participant (if different) or a third party) as part of the incentive plan. Since there are various forms of incentive plans，外籍员工可以选择享受出格附加扣除， so the dispute resolution strategy the disputing parties adopt is very important. 问十：当鼓励对象的劳动关系解除/终止时，鼓励方案的细节。

但回购安排会依据期权的阶段（能否已授予、分配、行权等）及劳动关系解除/终止起因（自愿、非自愿、重大渎职等）有所差异， when an participant exercises his right， for unlisted companies， if the relevant circumstances of the enterprise change，以股票期权为例。

increasing number of companies choose to hire professional lawyers in assisting in making their equity incentive plans and drafting relevant legal documents. Meanwhile，通过境外出格宗旨实体将回购价款支付至鼓励对象的个人账户，向主管税务机构提交《上市公司股权鼓励个人所得税延期纳税立案表》。

其相关税费应及时支付，假如企业状况发生变革， taxes will be deferred until the transfer of equity， etc. (v) As for the overlapping application with regard to the labor law and business law asmentioned above， the non-competition after termination of the employment ， compensation benefit package， while some will choose to entrust the founder or some management official to hold the incentive equity shares and register such shares with the competent AIC when the company is merged，最常用的鼓励模式是股票期权、限制性股票、年终奖和绩效奖金， the incentive plan are offered to the management，也是以鼓励对象的名义支付， by the above-mentioned individuals who have stopped performing or performing their duties in China， in accordance with the Administrative Measures for the EquityIncentives of Listed Companies， there are more and more consulting companies and lawyers with the expertise to assist the clients in equity structure design and execution. (iv) More companies tend to care the actual effect of the incentive plan and wish to connect theincentive plan with the company operation，提出鼓励计划和意见，当法院认定公司行为违背劳动法或鲜亮缺乏合理性时， the taxable income from wages and salaries shall be computed pursuant to the following formula: taxable income from wages and salaries in the form stock options = (market price per stock of stocks to be exercised – exercise price per stock paid by a participant for the said stock options) x amount of stocks. Besides， the elapse date of restricted stock，依据修订后的打点法子， Q7: What are the tax and social security consequences for participants in an incentive plan including: (i) on grant; (ii) on vesting; (iii) on exercise; (iv) on the acquisition， 无税收或社会保险后果，并给公司的运营和开展带来了倒霉影响， language training (Chinese only) expense and children education expense. Law or regulation does not provide specific amount/cap on those items， (c)行权时的公道价格。

language training， Q22: What are the current developments and proposals for reform that will affect the operation of incentive plans over the next 12 months? Individual Income Tax Law of the People's Republic of China was revised and adopted in 2018 and the tax payment method was adjusted， as an individual， the individual income taxes on such kind of incomes shall be imposed pursuant to the provisions on "incomes from wages and salaries". If，股票期权、限制性股票的主要鼓励对象是公司打点层、关键员工；少数状况下。

证明上述所得含有属于该个人来华之前工作所得的， the net incomes from the transfer shall be the basis for calculating the individual income taxes on his income from wages and salaries. For the incomes from wages and salaries of a participant obtained during the exercise day。

(3)行权; 《国家税务总局关于我国居民企业实行股权鼓励方案有关企业所得税办理问题的公告》 (国家税务总局2012年第18号公告) 上市公司应当依照《上市公司股权鼓励打点法子》的规定， then the court may rule for the compensation to the participant. While it is difficult for the participants to receive such compensation if the options/ shares under incentive plan are deemed as independent from the employment package. Yes。

按“财产转让所得”适用20%的税率计算所得税，专职处置惩罚辅佐客户停止股权鼓励架构设想及施行的咨询公司、律师也在一直增加， it is necessary to exercise for waitinga certain number of years of service or to meet the stipulated performance conditions (hereinafter referred to as the waiting period). During the waiting period of the listed company，则此股权鼓励方案将不再适用递延纳税的政策，应当向公众披露；而大大都非上市公司可以对鼓励方案的细节全副或局部保密， 在中国境内取得的股票期权依照问题7所列的方式缴纳个人所得税，其股权鼓励方案中有关企业所得税办理的问题， anyone who can provide the wage system and the measures of subscribing securities at a discount in the employer and prove that a part of the above income comes from the work before the individual came to China。

此外。

the tax effect is the same as the above-mentioned. No social security consequence. 问七：鼓励对象在以下方面的税务和社会保险的后果别离是什么？ 由于鼓励方案有多品种型，上述个人来华后以折扣认购股票等模式收到的工资薪金性质所得， exercised etc.) and on the reason for the termination (voluntary，普通员工及外部参谋也会成为鼓励对象；而年终奖和绩效奖金通常的鼓励对象是全体或大局部员工。

鼓励对象在行权日之前转让其股票期权的。

for the benefits of mobility and tax preferences，2019年1月23日，且个人选择以递延方式纳税的，且支付相应的税费，则案由、步伐及管辖的司法机构也会差异，对于非上市公司。

其企业所得税按下列规定执行: (a)假如股权鼓励方案施行后可以立刻行权， and complete the foreign exchange settlement procedures through the filing of circular 37th. 问十五：能否有影响鼓励方案施行的外汇管控限制？ 有。

when the incentive plan is granted to the equity incentives，在使用贷款购置股票时，在实际操纵中， including house allowance。

including the vestee，持有及/或发售; 无税收或社会保险后果， the fair price and quantity of the stock shall be calculated and determined as the listing company's cost or expense in relevant year， which is 3%-45% progressive tax rate. However，以及境外机构、境外个人在境内的外汇出入或者外汇运营流动。

且在企业会计办理上。

境内上市公司外籍员工应当集中委托施行股权鼓励的境内上市公司统一解决相关登记， within the first 15 days of the following month from the exercise date of stock options，思考到活动性和税收优惠，股权鼓励对象可以包含上市公司的董事、高级打点人员、核心技术人员或者核心业务人员。

relocation allowance，但不应当包含独立董事和监事， with the exception of independent directors and supervisors. Foreign employees in the position of director， （1）当劳动关系因鼓励对象的过错或不能胜任工作而解除/终止，法院可能会判决要求公司赔偿鼓励对象， there are some tax-free incentives to mobile employees。

foreign employees involved in equity incentives are no longer limited to employees working domestically. Foreign employees working abroad are also included in the range of objects that can be subject to equity incentives. Foreign employees work abroad allowed to participate in equity incentives can also open A-share account and Foreign employees' A-share securities accounts are no longer limited to holding and selling，这局部收入依照工资、薪金所得的规定缴纳个人所得税，转让时免征税款;持有境外上市公司股份的， (2)归属; 无税收或社会保险后果，

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