为提高员工的积极性,很多企业设计了不同的员工激励制度,这其中有提高工资薪金待遇、股票期权和职位晋升等。本文着重从税收角度比较股票期权和提高工资薪金待遇之间的差异。(一)我国目前股票期权的税收政策对于股票期权的税收政策,《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》(财税 In order to enhance the enthusiasm of employees, many enterprises have designed different employee incentive systems, including raising salary and salary, stock options and job promotion. This article focuses on the differences between stock options and salary wage increases from a tax perspective. (A) China’s current tax policy of stock options for stock options tax policy, “the Ministry of Finance State Administration of Taxation on individual stock options income tax personal income tax notice” (fiscal tax