Ptt 大爆卦 | 員工認股風險 - 前往 https://www.leetsai.com/%E7%A8%85%E6%B3%95/in-case-of-an-employees-exercise-of-a-warrant-with-the-acquisition-of-stock-as-the-exercise-timing-the-positive-difference-between-the-closing-price-of-the-target-stock-on-the-exercise-date-and-the?lang=zh-hant

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員工行使認股權以其取得股票時為所得實現時點依執行權利日 ...

但此未為我國所得稅法所採取，一則我國證券交易所得屬於免稅所得；二則現行規定未必不利於納稅義務人，須視股票實際漲跌而定，而此風險當為行使認股權者所 ...

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