In order to promote and regulate the extension of our system of Employee Stock Option, a set of tax policies should be set up.

为了进一步促进和规范员工股票期权制在我国的推广，必须设计一套完整可行的税收政策。

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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.

FORBES: Tough Politics Are the Barriers To True Tax Simplification

The court found that the tax treatment on stock options, private retirement benefits and bearer bonds were all violations of the law under the French tax system.

FORBES: High Court Says 'Non' To Millionaire Tax in France