本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
从2010年7月起，中国已对33个最不发达国家的4700多个税目的输华产品实施零关税，优惠范围已包括这些国家绝大多数对华出口商品。
Since July 2010, we have given zero-tariff treatment to the exports from 33 LDCs under more than 4,700 tariff items, covering the vast majority of the products from these countries.
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