| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 93 === This study explores both accounting and tax issues regarding employee stock options, which reflects high-order staff of the company and important channel of the remuneration, reflect the essence intension that the company manages, company and the staff implementing the employee stock options and planning to involve person are all, the tax policy is indefinite, the rights and interests influenced are also considerable in amount of money. Moreover, Taiwan is governed by law involves the affairs of people's rights and obligations can't break away from the norm of the law. So, this research shows that needs to understand that Taiwan discloses the intension of the employee stock options of Issue Company, should comply with the regard legal system as the core.
Contribution of this research, is it find relevant competent authority issue to employee stock options accounting disclosure of, accountant and tax administrative letter norm release is it might go beyond office of law to make to lie in, and the flaw carried out, implementation employee stock options plan to fail to permit and look on relevant information as the question of expressing etc. in the company, besides can remind the staff, company and shareholder to ponder over the impact on its tax rights and interests and right knowing, can also urge the competent regulators to oversee the relevant letter order again, when necessary, the need for a more complete legal system environment through the amendment of the law, use to maintain the procedure justice of taxes, and perfect the company to manage, improves the transparency of information, ensure the fairness and order in the market.
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