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What Is Employee Stock Option?
According to the Ministry of finance's State Taxation General Administration Individual income from individual stock options income Notice of tax issues, fiscal and taxation Document No. [2005]35 stipulates that enterprise Employee stock option (hereinafter referred to as stock option) refers to a right granted by a listed company to the employees of the company and its holding enterprises in accordance with the prescribed procedures, which allows employees to be allowed to buy a certain number of shares of the company at a certain price in the future time.
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