一、国外股票期权税收政策经验(一)两类股票期权纳税规则不同根据美国国内税务法则,股票期权可以分为激励股票期权和非法定股票期权两大类。两种股票期权适用不同的纳税规则。激励股票期权行权时,期权受益人只要不马上卖出股票,就可以不立即纳税,而且,如果按规定时间出售股票(出售股票时距行权日满1年,同时距赠与日满2年), First, foreign stock options tax policy experience (A) the two types of stock options tax rules are different According to the US domestic tax rules, stock options can be divided into incentive stock options and non-statutory stock options two broad categories. The two stock options apply different tax rules. When exercising stock options, option beneficiaries may not immediately pay taxes as long as they do not sell the shares immediately, and if the sale of the shares is for a specified period of time (1 year from the exercise of stock and 2 years from the date of grant) ),