Abstract：Private S&T corporations of China keep exploring the mechanism of stock incentives in order to attract and stabilize senior management and technology talents.Universities and S&T institutions have also been practicing the ways of stock allocation after their IP transfer for stock.Since 2009,three national self-innovation pilot zones of Zhong guanchun,Donghu and Zhangjiang have early or late implemented the policies of stock-incentive pilot in S&T corporations.However,the problems in tax policies of stock incentives to some extent block the development of stock incentives and their positive role in promoting the commercialization of technology.Based on the international comparison,this paper analyzes the existing main problems in China's tax policies related to stock incentives and finally puts forward proposals.
薛薇;魏世杰. 我国股权激励税收政策的主要问题与政策建议[J]. , 2013(10): 30-35.
XueWei;Wei Shijie. The Main Problems and Recommendations of Tax Policy for Stock Incentive in China. , 2013(10): 30-35.
2013, 
