Ａ股中小板企业股权激励中的财税问题分析——以四川科伦药业股份有限公司为例

Analysis of fiscal and tax problems in the equity incentive ofa-share small and medium-sized board enterprises-TakeSichuan Kelun Pharmaceutical Co.,Ltd.as an exampleAbstract:Equity incentive scheme is a common method to encourage employeesto promote employees to become a community of interests with the enterprise in theprocess of operation,so as to promote the long-term and stable development of theenterprise.The equity incentive plan was first born in the United States.After theimprovement of relevant systems,mechanisms and laws,the equity incentive planplays a more and more significant role in improving the company's performance.Thedevelopment of modern enterprises in China started late,and the development ofdomestic equity incentive only officially started in the reform and opening up.Sichuan Kelun Pharmaceutical Company,as the early pilot equity incentive plan inChina,has implemented four different modes of equity incentive plan,which is oftypical significance and has reference significance for domestic enterprises.Thispaper introduces the financial status and equity structure of Sichuan KelunPharmaceutical Company,and analyzes the operating performance of Sichuan KelunPharmaceutical Company in the corresponding year,and then concludes that theequity incentive plan has a positive role in improving the business performance of theenterprise.Keywords:equity incentive;business performance;Sichuan KelunPharmaceutical shares;