山东省政协委员陈巧慧：税务机关明晰股权激励政策 激活人才创新动能

Core Viewpoint - Talent is the primary resource for technological innovation, and equity incentives are crucial for attracting and retaining talent in tech companies. However, there are challenges in the implementation of deferred tax policies for equity incentives in non-listed companies in Shandong Province, leading to a disconnect between policy and practical benefits [2][4]. Group 1: Current Challenges - Some non-listed companies face difficulties in applying deferred tax policies for equity incentives due to inconsistent interpretations by tax authorities across different regions [2][4]. - There is a divergence in views among tax authorities, with some considering the establishment of holding platforms as a legitimate management structure that should allow for deferred taxation, while others view it as a transfer of partnership interests, thus requiring immediate taxation [4]. Group 2: Impact on Innovation - The ambiguity in policy execution creates a tax burden for employees before they receive any cash flow from equity incentives, undermining the effectiveness of these incentives [4]. - This situation may lead companies to abandon more favorable holding platform structures and even postpone their incentive plans, potentially diminishing Shandong's attractiveness to high-quality tech companies and top talent, thereby weakening the overall innovation ecosystem [4]. Group 3: Recommendations - It is suggested that the Shandong Provincial Taxation Bureau and the Finance Department lead efforts to systematically address common issues faced by tech companies regarding equity incentives, culminating in a specialized report to be presented to relevant national ministries [5]. - Establishing a collaborative mechanism among tax, finance, market regulation, and technology departments is recommended to provide "one-stop" policy consultation and compliance guidance for high-tech enterprises [5].