Many documents and researches suggest that compensation costs related to employee stock option should be deduced from pre- tax income though there is still no relative law in china.

虽然我国目前有关股票期权激励制度正式的税收法律法规尚未出台，但许多文件和有关方面的研究显示，企业实施此制度涉及的报酬成本和费用应从税前利润中扣除。

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It could replace the income tax and the 6.2% employee portion of the Social Security tax.

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Third, a policy aimed at facilitating employee ownership: S corporation employee stock ownership plans (S ESOPs) are also a deviation from a pure income tax system, but the benefits of promoting employee ownership are broad based and well established.

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It remains federal income tax free to you as an employee.

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