上市公司限制性股票激励的所得税风险识别及防范——基于多案例分析

作者	张雨欣
姓名汉语拼音	zhangyuxin
学号	2021000004034
培养单位	兰州财经大学
电话	17795174079
电子邮件	ketabc@163.com
入学年份	2021-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	税务
学科代码	0253
第一导师姓名	侯志峰
第一导师姓名汉语拼音	houzhifeng
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	刘玲
第二导师姓名汉语拼音	liuling
第二导师单位	上海德宜财税公司
第二导师职称	注册会计师/税务师
题名	上市公司限制性股票激励的所得税风险识别及防范——基于多案例分析
英文题名	Income tax risk identification and prevention of restricted shares of listed companies--based on multiple case studies
关键词	股权激励限制性股票税务风险
外文关键词	Equity Incentives ; Restricted Shares ; Tax Risks
摘要	随着市场竞争的日益激烈，传统的薪酬制度已经无法吸引和留住企业核心人才。因此，大多数企业开始引入股权激励计划。股权激励通过向激励对象发行股票，能够降低代理成本、减少税收成本、提升企业绩效。其中，发行限制性股票是股权激励最主要的应用形式。相较于国外，我国实施激励的时间较短，很多企业的股权激励方案都存在缺陷。特别是在税收方面，股权激励各环节的税负成本会直接影响股权激励的收益以及员工个人的现金流，但相当多企业在实务处理中没有相关经验，对于税会处理不正确，对税收政策不能很好把握，因而产生税务风险，影响到激励方案的有效性。因此本文重点研究如何识别限制性股票激励过程中两大重点税种——企业所得税与个人所得税存在的风险，并就如何防范所税风险提出建议，确保企业股权激励的有效实施。本文使用案例分析法，系统梳理了当前股权激励领域的研究概况及理论支撑，就当前文献在税务风险维度的缺陷进行讨论。其次对限制性股票相关概念基础进行界定，并梳理了目前其适用的企业所得税及个人所得税相关税收政策。本文选取三家具有典型性的上市公司作为案例研究对象，深入探讨了这些企业在股权激励的全流程中的税会处理方式及差异。通过单个案例分析，识别出各个公司存在的税务风险，并进一步开展了三个案例的综合分析。案例研究发现，在激励计划实施的整个过程中，企业因方案设计不合理、备案不合规、税务与会计存在费用扣除差异、个人所得税的计算扣缴错误、税收法规的变化等问题，都存在着所得税风险。最后结合本文案例，就如何防范激励过程中的所得税风险提出相关建议：上市公司应优化方案设计，建立关于股权激励的所得税风险管理机制，包括实行全过程风险管理、管理重点税种、加强备案管理，提高涉税风险的管理意识。同时，国家及相关部门也应针对企业的股权激励进行税收政策的完善，如优化个人所得税征税时点、完善个人所得税税收优惠政策、明确企业所得税税前扣除办法等，以期让股权激励在国家经济和企业发展中发挥更大的作用。
英文摘要	In the increasingly competitive market, the classic reward system is no longer able to attract and retain the core talents of enterprises. Therefore, most enterprises have started to introduce equity incentive plans. Equity incentives can reduce agency costs, reduce tax costs and enhance corporate performance by issuing shares to incentive recipients. Among them, the issuance of restricted shares is the most important application form of equity incentives. However, China has been implementing incentives for a relatively short period of time compared to other countries, and the equity incentive programmes of many enterprises are flawed. Especially in terms of taxation, the cost of the tax burden of the various aspects of equity incentives will directly affect the earnings of equity incentives and the cash flow of individual employees, but a considerable number of enterprises do not have the relevant experience in the practice of dealing with the incorrect treatment of the tax will be dealt with, and the understanding of the tax policy is not in place, which often brings tax risks to the enterprise, which in turn affects the effectiveness of the incentive programme.Herefore, this paper focuses on how to recognize the two main tax risks (corporate income tax and personal income tax) during the course of restricted stock incentives, and throws out suggestions on how to avoid income tax risks to make sure the effective implementation of corporate equity incentives. This paper employs a blend of theoretical research and case analysis to sort out the current research status and theoretical foundation related to equity incentives, and on this basis, analyze the shortcomings of the current equity incentive literature in terms of tax risks and other aspects, with the aim of providing a theoretical basis for follow-up work.To fulfill the research aims, this paper initially defines and categorizes the concept of restricted shares, and combs through the current enterprise income tax and individual income tax related tax policies applicable to them. Subsequently, a multi-case analysis is conducted, in which three representative listed companies are selected to analyse the various tax handling of the companies by these companies during the implementation phase and identify the different income tax risks they face. The case study finds that throughout the implementation of the incentive scheme, companies have income tax risks due to unreasonable scheme design, non-compliance of filing, differences in expense deduction between tax and accounting, wrong withholding of individual income tax calculation, and changes in tax laws and regulations.Finally, combined with the case of this paper, relevant suggestions are made on how to prevent income tax risks in the process of incentives: listed companies should optimise the design of the scheme, establish an income tax risk management mechanism regarding equity incentives, including implementing risk management in the whole process, managing key taxes, strengthening filing management, and raising the awareness of management of tax-related risks.At the same time, the state and relevant departments should also improve the tax policy for the enterprise's equity incentives, such as optimising the time point of individual income tax, improving the tax incentives for individual income tax, and clarifying the deduction method for the enterprise income tax, so as to make the equity incentives play a greater role in the national economy and the development of the enterpris.
学位类型	硕士
答辩日期	2024-05-26
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	67
参考文献总数	68
馆藏号	0005723
保密级别	公开
中图分类号	F810.4/84
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36485
专题	财税与公共管理学院
推荐引用方式 GB/T 7714	张雨欣. 上市公司限制性股票激励的所得税风险识别及防范——基于多案例分析[D]. 甘肃省兰州市. 兰州财经大学,2024.

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