本文从个人股票期权所得和公司股票期权支出两方面分析了关于股票期权的税收政策缺失问题,认为应在授权额度、授出期限和执行窗口期等方面完善个人股票期权所得税税收政策,公司的股票期权支出应在计征所得税时从应税所得中扣除。 This paper analyzes the problem of the lack of taxation policy on stock options from two aspects: the individual stock option income and the company stock option expenditure. It thinks that the personal tax should be perfected in terms of the amount of the authorization, the deadline and the execution window, Expenses on an option should be deducted from taxable income when taxing the income tax.