Subject: 股权激励、员工持股计划中的税务 (0)
Sender name: 股权税收筹划 (0)
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新个税法下股权激励、员工持股计划中的税务问题、税收筹划 企业高管、高收入人员股权税收筹划 境外股权激励的外汇管理规定，股权激励企业所得税处理方法 股票期权个税政策及案例分析，不同股权激励、员工持股计划的个税税负差异 主办方：CPC精英管理学院 2月28日上海锦江汤臣洲际大酒店 2月27日北京亮马河饭店 价格：3980元/人 不进行税收规划，股权激励的税收成本在45%，而通过合理的构架设计和筹划安排，可合法将股权激励的税收成本下降到16%甚至更低。 由于股权激励往往通过特定机制安排，使得被激励个人有条件地获得一定的收益，因此相关的个人所得税问题是股权激励计划非常重要的考量，不仅与被激励个人的税后收益直接相关，也涉及实施股权激励计划的企业作为法定扣缴义务人的合规问题。股权激励既是公司治理的重要组成部分，也是重要手段；股权结构是初创企业的核心，股权结构决定公司控制权的分布，控制权决定公司发展命运，也决定着企业家经营和占有公司利益的命运。很多境外上市公司、A股上市公司以及新三板上市公司都在设计自己的股权激励计划。 课程大纲 模块一、新个税法下股权激励过渡政策介绍 模块二、股权激励、员工持股计划概念 1、 法律依据、类型 2、 员工持股计划的法律依据、类型 3、 异同分析 4、 股票来源 5、 上市、非上市计划异同 6、 实现程序、实现工具 7、 境外股权激励的外汇管理规定 8、 A股、新三板、境外红筹下股权激励、员工持股计划案例 模块三、股权激励、员工持股计划的税务处理 1、 政策及案例分析 2、 限制性股票个人所得税政策及案例分析 3、 股票增值权个人所得税政策及案例分析 4、 非上市公司股权激励的个人所得税政策及案例分析 5、 员工持股计划的个人所得税政策及案例分析 6、 大股东低价转让股权激励方式的个人所得税政策及案例分析 7、 股权激励个人所得税政策的适用条件 8、 股权激励企业所得税处理方法 模块四、股权激励、员工持股计划的税收筹划方法 1、 筹划构架分析 2、 股权激励个人所得税现行税收优惠政策分析 3、 如何调整行权方法享受现行税收优惠政策 4、 不同股权激励、员工持股计划的个人所得税税负差异 5、 如何利用境内特殊地区政策 6、 高管、高薪股权税收筹划 模块五、高管、高薪人员股权税收筹划 1、高管、高薪筹划构架分析 2、高管、高薪个-税现行税收优惠政策分析 3、如何利用境内特殊地区政策实现税收筹划 详情咨询：Sally Ding 010-5670 5951，153 1316 2077 021-5109 5721，150 0067 4352 咨询|退订: sally.ding@c pcgchina.com 微信：golddinglei
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