企业以本公司股票为标的,对口分派给本单位职工,以换取职工一定期限和相当业绩的服务,在会计上和税收上均称为股权激励,会计准则将其归类为以权益结算的股份支付。该文以股份支付准则和财政部、国家税务总局相关文件的规定为依据,结合具体业务实践,分析研究股权激励相关政策的定义和操作规范,以及相应的回购股份、分派股票的会计和税务处理。 An enterprise allocates its shares to employees of the unit in exchange for services of employees for a certain period and with considerable performance, both in accounting and taxation as equity incentives, and accounting standards classify them as equity-settled shares Pay. Based on the rules of stock payment, the regulations of MOF and State Administration of Taxation, the paper analyzes and studies the definition and operation of the relevant policies on stock incentive with specific business practices, as well as the corresponding repurchase of shares and the accounting and taxation of stock distribution deal with.