Asset Tax Calculation Method, Device, Electronic Device and Medium in Equity Incentive

Abstract

Embodiments of the present application disclose an asset tax calculation method, device, electronic device, and storage medium in equity incentive, which are applied to an ESOP system. The asset tax calculation method in equity incentive includes: receiving a tax calculation request for target asset information in a target account sent by a client; determining a tax calculation strategy corresponding to the target asset information in response to the tax calculation request, and identifying a tax trigger condition and a tax calculation method of the target asset information in the tax calculation strategy, where the tax trigger condition includes a tax calculation time; if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then in response to the tax calculation request on the unlocking date, processing the target asset information based on the tax calculation method to generate tax information corresponding to the target asset information. The embodiments provided by the present application can provide a new tax calculation method, which can improve the flexibility and completeness of the tax calculation process in equity incentive.

Description

Technical Field

[0001] This application relates to the field of taxation, and particularly to an asset tax calculation method, device, electronic device, and storage medium in equity incentive. Background Art

[0002] ESOP (Employee Stock Ownership Plans) is also known as the employee stock ownership system, which is a form of realization of employee ownership and a system arrangement for enterprise owners to share enterprise ownership and future income rights with employees. Employees own a part of the enterprise's property rights by purchasing part of the enterprise's stocks and obtain corresponding management rights. The purpose of implementing the employee stock ownership plan is to make employees become shareholders of the company. The system that operates as a social legal person in custody and centrally manages part or all of the equity obtained through the employee stock ownership plan is the ESOP system. The existing tax calculation strategies for taxpayers in the ESOP system are fixed and single. Summary of the Invention

[0003] To solve the above technical problems, an embodiment of this application provides an asset tax calculation method in equity incentive, an asset tax calculation method device in equity incentive, an electronic device, and a computer-readable storage medium. The embodiment of this application provides a new tax calculation method, which can improve the flexibility and completeness of the tax calculation process in equity incentive.

[0004] Other features and advantages of this application will become apparent through the following detailed description, or be learned in part through the practice of this application.

[0005] According to one aspect of the embodiment of this application, an asset tax calculation method in equity incentive is provided. Applied to the ESOP system, it includes: receiving a tax calculation request for target asset information in a target account sent by a client; determining a tax calculation strategy corresponding to the target asset information in response to the tax calculation request, and identifying the tax trigger condition and tax calculation method of the target asset information in the tax calculation strategy. The tax trigger condition includes the tax calculation time; if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then in response to the tax calculation request on the unlocking date, process the target asset information based on the tax calculation method to generate tax information corresponding to the target asset information.

[0006] According to one aspect of the embodiment of this application, an asset tax calculation device in equity incentive is provided, including:

[0007] A receiving module, configured to receive a tax calculation request sent by a client for target asset information in a target account; a determination module, configured to determine a tax calculation strategy corresponding to the target asset information, identify a tax calculation trigger condition and a tax calculation method of the target asset information in the tax calculation strategy, where the tax calculation trigger condition includes a tax calculation time; a tax calculation module, configured to, if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, in response to the tax calculation request on the unlocking date, process the target asset information based on the tax calculation method, and generate tax information corresponding to the target asset information.

[0008] According to one aspect of the embodiments of the present application, an electronic device is provided, including a processor and a memory, where a computer-readable instruction is stored on the memory, and when the computer-readable instruction is executed by the processor, the asset tax calculation method in the equity incentive as described above is implemented.

[0009] According to one aspect of the embodiments of the present application, a computer-readable storage medium is provided, on which a computer-readable instruction is stored, and when the computer-readable instruction is executed by a processor of a computer, the computer is caused to execute the asset tax calculation method in the equity incentive provided above.

[0010] According to one aspect of the embodiments of the present application, a computer program product or a computer program is provided, the computer program product or the computer program includes computer instructions, and the computer instructions are stored in a computer-readable storage medium. A processor of a computer device reads the computer instructions from the computer-readable storage medium, and the processor executes the computer instructions, so that the computer device executes the asset tax calculation method in the equity incentive provided in the above various alternative embodiments.

[0011] In the technical solution provided in the embodiments of the present application, a new tax calculation method and a tax calculation process are provided, that is, a corresponding tax calculation strategy is set in advance for each attribution asset, and when the tax calculation trigger condition in the tax calculation strategy is triggered, the target asset information is processed based on the tax calculation method in the tax calculation strategy, and tax information corresponding to the target asset information is generated. For example, when the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, in response to the tax calculation request on the unlocking date, the target asset information is processed based on the tax calculation method, and tax information corresponding to the target asset information is generated. Adaptive tax calculation can be performed according to information such as user attributes, user requirements, or application environments, improving the flexibility and completeness of the tax calculation process in equity incentives.

[0012] It should be understood that the above general description and the following detailed description are only exemplary and explanatory, and cannot limit the present application. Description of the Drawings

[0013] The accompanying drawings here are incorporated into the specification and form a part of this specification, showing embodiments consistent with the present application, and are used together with the specification to explain the principles of the present application. Obviously, the accompanying drawings in the following description are only some embodiments of the present application. For those of ordinary skill in the art, other drawings can be obtained based on these drawings without creative efforts. In the drawings:

[0014] Figure 1 is a schematic flowchart of an existing tax calculation scheme shown in an exemplary embodiment;

[0015] Figure 2 is a flowchart of an asset tax calculation method in equity incentive shown in an exemplary embodiment of the present application;

[0016] Figure 3 is a schematic diagram of an exemplary embodiment of a locking strategy setting page shown in the present application;

[0017] Figure 4 is a schematic diagram of an unlocking tax calculation process shown in an exemplary embodiment;

[0018] Figure 5 is a block diagram of an asset tax calculation device in equity incentive shown in an exemplary embodiment of the present application;

[0019] Figure 6 shows a schematic structural diagram of a computer system of an electronic device suitable for implementing the embodiments of the present application. Detailed Embodiments

[0020] Here, the exemplary embodiments will be described in detail, and the examples are shown in the accompanying drawings. When the following description refers to the accompanying drawings, unless otherwise indicated, the same numbers in different drawings represent the same or similar elements. The embodiments described in the following exemplary embodiments do not represent all embodiments consistent with the present application. On the contrary, they are merely examples of devices and methods consistent with some aspects of the present application as detailed in the appended claims.

[0021] The block diagrams shown in the accompanying drawings are only functional entities and do not necessarily correspond to physically independent entities. That is, these functional entities can be implemented in software form, or in one or more hardware modules or integrated circuits, or in different networks and / or processor devices and / or microcontroller devices.

[0022] The flowcharts shown in the accompanying drawings are only exemplary descriptions, not necessarily including all contents and operations / steps, nor necessarily executed in the described order. For example, some operations / steps can be decomposed, while some operations / steps can be combined or partially combined, so the actual execution order may change according to the actual situation.

[0023] It should also be noted that: "a plurality of" mentioned in this application means two or more. " / or" describes the relationship between associated objects, indicating that there can be three relationships. For example, A / or B can represent: A exists alone, A and B exist simultaneously, and B exists alone. The character " / " generally indicates that the associated objects before and after are in an "or" relationship.

[0024] Currently, general tax calculation systems only calculate taxes on the exercise date and vesting date, and the tax calculation timing is too fixed and single. Moreover, existing tax calculation schemes all complete the tax calculation operation on the assets during the vesting process or exercise process.

[0025] Refer to Figure 1 , Figure 1 is a schematic flow diagram of an existing tax calculation scheme shown in an exemplary embodiment. As Figure 1 shown, the existing tax calculation scheme includes steps S1 - step S9:

[0026] Step S1: The ESOP system creates a vesting task.

[0027] Step S2: The custodial object enters the ESOP system for vesting review.

[0028] Step S3: The ESOP system calculates the tax.

[0029] Step S4: The custodial object enters the ESOP system for tax calculation review.

[0030] Step S5: The custodial object downloads the tax calculation report and confirms the fees to be deducted.

[0031] Step S6: After the custodial object confirms the deducted fees, it issues a transfer instruction.

[0032] Step S7: The ESOP system performs the transfer process according to the transfer instruction.

[0033] Step S8: Stock distribution is performed on the custodial account to be vested.

[0034] Step S9: The CRM (Customer Relationship Management) system adds goods to the employee virtual account, deducts the corresponding costs, taxes, and handling fees, and records them in the employee virtual account.

[0035] It can be seen that in the above embodiment, the tax calculation operation on the assets is performed during the vesting process or exercise process, and the tax calculation method is too fixed and the tax calculation timing is relatively single.

[0036] Based on the above technical problems, this application designs a new tax calculation method and tax calculation process, that is, a corresponding tax calculation strategy is set for each attributable asset in advance. When the tax calculation trigger condition in the tax calculation strategy is triggered, the target asset information is processed based on the tax calculation method in the tax calculation strategy to generate tax information corresponding to the target asset information. For example, when the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, in response to the tax calculation request on the unlocking date, the target asset information is processed based on the tax calculation method to generate tax information corresponding to the target asset information. The asset tax calculation method in the equity incentive provided in this embodiment can perform adaptive tax calculation according to information such as user attributes, user needs, or application environments, improving the flexibility and completeness of the tax calculation process in equity incentives and expanding the tax calculation capabilities of the ESOP system.

[0037] Please refer to Figure 2 , Figure 2 which is a flowchart of the asset tax calculation method in the equity incentive shown in an exemplary embodiment of this application, applied to the ESOP system. As Figure 2 shown, the asset tax calculation method in the equity incentive provided in this embodiment includes steps S101 to S103, and the detailed description is as follows:

[0038] Step S101: Receive a tax calculation request sent by the client for the target asset information in the target account.

[0039] In fact, the ESOP system includes multiple custodian accounts corresponding to different custodian objects. The custodian account includes the custodian assets corresponding to the custodian object. Each custodian object includes multiple objects to be taxed, and each object to be taxed corresponds to a virtual account. When receiving an asset change request for the custodian object, in response to the asset change request, the custodian assets in the custodian account are transferred to the virtual account of the object to be taxed to complete the corresponding asset change request. Exemplarily, the custodian object is an enterprise unit. The objects to be taxed of the custodian object are enterprise employees.

[0040] Exemplarily, before sending a tax calculation request for the target asset information in the target account to the ESOP system, the client sends an asset change request to the ESOP system. The asset change request includes the target custodian account, the virtual account of the object to be taxed, and the target asset information, so that the ESOP system, in response to the asset change request, transfers the target asset pointed to by the target asset information from the target custodian account to the virtual account of the object to be taxed.

[0041] Exemplarily, the asset change request further includes a locking strategy for the target asset, where the locking strategy includes the unlocking date of the target asset information and the number of unlocked assets corresponding to the unlocking date. In this embodiment, if the ESOP system detects that the asset change request further includes a locking strategy for the target asset information, it indicates that while the custodial account where the client is located requests to allocate the target asset pointed to by the target asset information to the virtual account of the object to be taxed, it is required to lock the target asset pointed to by the target asset information to prohibit the object to be taxed from trading the target asset pointed to by the target asset information before the unlocking date.

[0042] In this case, this embodiment locks the target asset pointed to by the target asset information based on the locking strategy of the target asset information, and configures to unlock the target asset pointed to by the target asset information on the unlocking date of the target asset information. Exemplarily, if there are multiple unlocking dates for the target asset information, it means that the custodial account where the client is located wants to unlock the target asset pointed to by the target asset information in batches, and then configures to unlock the number of unlocked assets corresponding to the unlocking date in the target asset on each unlocking date.

[0043] Exemplarily, if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then the target asset pointed to by the target asset information is unlocked in response to the tax calculation request on the unlocking date.

[0044] Exemplarily, the locking strategy corresponding to the target asset information is changed in response to a locking strategy update request sent by the client where the custodial account is located. Exemplarily, refer to Figure 3 , Figure 3 is a schematic diagram of an exemplary embodiment of the locking strategy setting page shown in this application. As Figure 3 shown, the locking strategy of the target asset information includes the total unlocking period of the target asset information, the locking ratio of each period, the unlocking period, and the unlocking date. The total unlocking period shown in the figure is "a total of 2 periods", the locking ratio of each period is "each period locks 1 / 2 of the total", the unlocking period is "unlock one period every full month", and the unlocking date is "calculated from the locking start date". According to the above locking strategy, for example, 200 units of stocks are credited on January 1, 2022. With the above unlocking strategy configured, then: 100 units of stocks are unlocked on February 1, 2022, and 100 units of stocks are unlocked on March 1, 2022. On this locking strategy setting page, the ESOP system can update the locking strategy according to the locking strategy update parameters included in the locking strategy update request.

[0045] When the object to be taxed obtains a certain amount of assets, corresponding taxes need to be paid. In this case, the client sends a tax calculation request for the target asset information in the target account to request the ESOP system to calculate the tax on the target asset pointed to by the target asset information.

[0046] It should be noted that this embodiment does not limit the locked or unlocked state of the target asset pointed to by the target asset information. For example, if the ESOP system does not detect the locking policy corresponding to the target asset in the asset change request, it means that the custodial account where the client is located does not lock the target asset pointed to by the target asset information, that is, the account to be taxed is allowed to trade the target asset pointed to by the target asset information.

[0047] Step S102: Determine the tax calculation strategy corresponding to the target asset information, and identify the tax calculation trigger condition and tax calculation method of the target asset information in the tax calculation strategy.

[0048] In this embodiment, the tax calculation trigger condition includes the tax calculation time, which means that in response to the tax calculation request at the tax calculation time, the target asset information is processed to generate the tax information corresponding to the target asset information. For example, the tax calculation time is at the time point when the target asset pointed to by the target asset information is exercised, on the date when the target asset pointed to by the target asset information is exercised, at the time point when the target asset pointed to by the target asset information vests, on the date when the target asset pointed to by the target asset information vests, on the date when the target asset pointed to by the target asset information is unlocked, at the time point when the target asset pointed to by the target asset information is unlocked, after a preset duration after the time point when the target asset pointed to by the target asset information vests / unlocks / is exercised, etc., which are not specifically limited herein.

[0049] In this embodiment, since the tax calculation systems of each country or region are different, the tax calculation methods are also different. Exemplarily, the tax calculation method of the target asset information is determined according to the region where the target account is located. For example, Country A, Country B, and Region C, etc.

[0050] Exemplarily, the tax calculation method corresponding to the target asset information in this embodiment is related to the tax calculation trigger condition. For example, the tax calculation method corresponding to the target asset information is related to the tax calculation time. Exemplarily, if the tax calculation time of the target asset information is the vesting date or the exercise date corresponding to the target asset information, then in response to a tax calculation request on the vesting date or the exercise date, the target asset information is processed based on the tax calculation method to generate the tax information corresponding to the target asset information. Exemplarily, if the tax calculation time of the target asset information is the vesting date corresponding to the target asset information, the target asset information is processed according to the tax calculation method on the vesting date to generate the tax information corresponding to the target asset information; Exemplarily, if the tax calculation time of the target asset information is the exercise date corresponding to the target asset information, the target asset information is processed according to the tax calculation method on the exercise date to generate the tax information corresponding to the target asset information; Exemplarily, when requesting tax calculation, the custodian object configures a corresponding tax calculation strategy for the target asset. For example, the client where the custodian object is located sends a tax calculation request including the tax calculation strategy corresponding to the target asset to the ESOP system.

[0051] Exemplarily, when requesting an asset change, the custodian object configures a corresponding tax calculation strategy for the target asset. For example, the client where the custodian object is located sends an asset change request including the tax calculation strategy corresponding to the target asset information to the ESOP system, and the ESOP system constructs a database for storing the corresponding relationship between the asset information and the corresponding tax calculation strategy. After receiving the tax calculation request for the target asset information in the target account sent by the client, the tax calculation strategy corresponding to the target asset information is retrieved from the database according to the identifier of the target account.

[0052] Exemplarily, the tax calculation strategy corresponding to the identifier of the target account is identified from the database storing the corresponding relationship between the asset information and the corresponding tax calculation strategy, and the tax calculation trigger condition and the tax calculation method of the target asset information in the corresponding tax calculation strategy are identified through an identification technique. Exemplarily, the tax calculation trigger condition and the tax calculation method of the target asset information are distinguished by means of character recognition. For example, when the character information related to the character information of "tax calculation time" is recognized, the recognized character information is used as the tax calculation trigger condition of the target asset information; when the character information related to the character information of "tax calculation method" is recognized, the recognized character information is used as the tax calculation method of the target asset information. When identifying the tax calculation strategy, a corresponding character recognition model can be constructed and trained by means of machine learning, and the character information corresponding to the tax calculation strategy is input into the trained character recognition model, and the character recognition result can be obtained as the output.

[0053] Exemplarily, directly configure the corresponding tax calculation strategy for the target account. After receiving the tax calculation request for the target asset information in the target account sent by the client, directly use the tax calculation strategy configured for the target account as the tax calculation strategy corresponding to the target asset information, and obtain the tax calculation strategy according to the preset tax calculation information of the target account.

[0054] Exemplarily, determine the corresponding tax calculation time according to the status of the target asset information. For example, if it is detected that the target asset information is in a locked state, that is, in a non-tradable state, then determine that the tax calculation time corresponding to the target asset is the unlocking date. Otherwise, determine that the tax calculation time corresponding to the target asset is not the unlocking date. For example, the tax calculation time corresponding to the target asset is the vesting date or the exercise date.

[0055] Exemplarily, if it is detected that the target asset is in a locked state, then the target asset may be restricted stock (Restricted Stock Unit, RSU). Restricted stock refers to a certain number of the company's own stocks granted by a listed company to an incentive object according to pre-determined conditions. The incentive object can only sell the restricted stock and benefit from it when the working years or performance targets meet the conditions stipulated in the equity incentive plan. In this case, before the restricted stock is actually vested in the employee, the enterprise needs to collect a tax on behalf of the state from the employee.

[0056] Step S103: If the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then on the unlocking date, in response to the tax calculation request, process the target asset information based on the tax calculation method to generate the tax information corresponding to the target asset information.

[0057] In this embodiment, if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then on the unlocking date, in response to the tax calculation request, initiate a tax calculation operation on the target asset pointed to by the target asset information to generate the tax information corresponding to the target asset information. Exemplarily, the tax information corresponding to the target asset information includes the taxable amount of the target asset pointed to by the target asset information.

[0058] When the ESOP system executes the tax calculation process, a tax calculation task will be automatically generated on the day of asset attribution, that is, the target assets will be taxed on the current attribution date. If the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then no tax calculation should be initiated for the target assets on the attribution date or the exercise date. However, the inventors of this application found through evaluation that the implementation of the technology of "not generating tax calculation tasks at the time of attribution" may bring unnecessary time costs and computing power resource costs. Exemplarily, this embodiment retains the process of automatically generating tax calculation tasks on the attribution date, but makes certain adjustments to the tax calculation results in this technical process. For example, when the target assets are attributed, tax calculation tasks are generated according to the normal attribution process, but the taxable income, tax payable, withholding tax amount, tax withheld amount, tax rate, current income, cumulative income, cumulative deduction expenses, cumulative taxable income, cumulative tax payable, total cost of individual income tax, and estimated net income for this time are all 0. And such tax calculation tasks do not require manual confirmation by the administrator. After the tax calculation tasks on the attribution date are generated, the system automatically confirms them. In order to reduce the workload of developing special processing, this embodiment uniformly displays whether to calculate tax on behalf of others for the attribution tax calculation tasks as not calculating on behalf of others, and uniformly adjusts the results of the attribution tax calculation tasks to 0, which does not affect the option of whether to calculate tax on behalf of others configured for the grant of the target assets itself. Whether to calculate tax on behalf of others for the tax calculation tasks initiated on the unlocking date is still controlled by the calculation-on-behalf-of configuration in the grant. If the ESOP system configures a tax calculation approval process for each custodial object, then the tax calculation tasks at the time of target asset attribution do not enter the approval process. The field of [Approval Status] corresponding to the target assets in the ESOP system is set to 'No Approval Required', the [Approval No.] is '--', and the [Tax Calculation Date] is the date when the tax calculation tasks for attribution are generated.

[0059] Exemplarily, the client saves the tax calculation request for the target assets and periodically detects whether the unlocking date of the target assets has arrived in response to the tax calculation request. If it has arrived, a tax calculation is initiated for the target assets.

[0060] The asset tax calculation method provided in this embodiment provides a new tax calculation method and process, that is, a corresponding tax calculation strategy is set in advance for each attributed asset, and when the tax calculation date in the tax calculation strategy represents the unlocking date corresponding to the target asset, no tax calculation operation is performed on it on the day of asset attribution, but a tax calculation is initiated for the target assets in response to the tax calculation request on the unlocking date, expanding the tax calculation ability of the ESOP system.

[0061] The technical solution provided in this embodiment provides a new tax calculation method and tax calculation process, that is, a corresponding tax calculation strategy is set for each attributable asset in advance. When the tax calculation trigger condition in the tax calculation strategy is triggered, the target asset information is processed based on the tax calculation method in the tax calculation strategy to generate tax information corresponding to the target asset information. For example, when the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, in response to a tax calculation request on the unlocking date, the target asset information is processed based on the tax calculation method to generate tax information corresponding to the target asset information. Adaptive tax calculation can be performed according to information such as user attributes, user requirements, or application environments, improving the flexibility and completeness of the tax calculation process in equity incentives.

[0062] In an exemplary embodiment, step S103 includes steps S201 to S203, which are described in detail as follows:

[0063] Step S201: Determine whether the date of the current time point is the unlocking date of the target asset in response to a tax calculation request.

[0064] In this embodiment, it is periodically determined whether the date of the current time point is the unlocking date of the target asset in response to a tax calculation request. Exemplarily, the period is 1 day. For example, at 9:00 am every day, it is determined whether the date of the current time point is the unlocking date of the target asset.

[0065] Step S202: If the determination is yes, obtain the unlocking information of the unlocking date.

[0066] In this embodiment, the unlocking information includes the closing price on the unlocking date, the exchange rate of the month in which the unlocking date falls, and the number of unlocked assets. The target asset information includes the grant price of the target asset and the closing price on the equity registration date.

[0067] Exemplarily, before executing the tax calculation process, the ESOP system needs to pre-enter the exchange rate of the month in which the unlocking date falls. Before calculating the tax on the number of unlocked assets, it is detected whether the ESOP system has entered the exchange rate of the month in which the unlocking date falls. If not, a prompt is given to enter the exchange rate of the month in which the unlocking date falls. Exemplarily, this embodiment does not limit the time point for entering the exchange rate of the month in which the unlocking date falls. For example, the exchange rate of the current month is entered on the first day of each month. If the unlocking date is on the first day of the month, the exchange rate of the current month is entered before calculating the tax on the number of unlocked assets.

[0068] In this embodiment, the target asset information includes the grant price of the target asset and the closing price on the equity registration date. The grant price of the target asset is usually the price at which the trustee grants the target asset to the object to be taxed. For example, the price at which a listed company grants stocks to its employees. The equity registration date refers to the deadline set by the board of directors for registering the list of shareholders entitled to receive dividends. The equity registration date is usually two weeks after the dividend declaration date. Those who own the company's stocks on the equity registration date can receive dividends.

[0069] Exemplarily, if it is determined that the date of the current time point is the unlocking date corresponding to the target asset information, an unlocking operation for the number of unlocked assets corresponding to this unlocking date is initiated. It should be noted that in this embodiment, the execution time of the unlocking process for the number of unlocked assets corresponding to the unlocking date and the tax calculation process for the number of unlocked assets corresponding to the unlocking date are not restricted by the order of precedence. The execution time of the above two processes only needs to be controlled on the unlocking date. For example, in this embodiment, the unlocking of the number of unlocked assets can be performed first, and then the tax calculation for the number of unlocked assets can be carried out, or the tax calculation for the number of unlocked assets can be performed first, and then the unlocking of the number of unlocked assets can be carried out. Specific limitations are not made here.

[0070] In an exemplary embodiment, refer to Figure 4 , Figure 4 is a schematic diagram of the unlocking tax calculation process shown in an exemplary embodiment. As Figure 4 shown, the unlocking tax calculation process includes steps S501 - S505, which are described in detail as follows:

[0071] Step S501: The unlocking process starts.

[0072] Step S502: Obtain unlocking information.

[0073] In this example, the unlocking information includes the closing price on the unlocking date, the exchange rate of the month of the unlocking date, and the number of unlocked assets.

[0074] Step S503: The ESOP system generates a tax calculation task corresponding to the unlocking.

[0075] In this step, the ESOP system calculates the tax amount corresponding to the asset based on the unlocking information and the asset information.

[0076] Step S504: The company administrator enters the ESOP system for tax calculation confirmation.

[0077] Step S505: The unlocking process ends.

[0078] Step S506: The number of shares that the employee can sell / withdraw is increased by the number of unlocked shares in this batch.

[0079] In the above embodiments, steps S501 - S503 are executed on the ESOP system side, while steps S504 - S505 are executed on the device where the managed object is located, and step S506 is executed on the device where the object to be taxed is located. In this embodiment, the tax calculation process is executed during the unlocking process.

[0080] Exemplarily, in the case where the number of unlocking dates of the target asset is more than one, after each determination that the date of the current time point is the unlocking date corresponding to the target asset information, an unlocking operation for the unlocking asset share corresponding to the unlocking date is initiated, and the number of unlocking times is recorded. When the number of unlocking times reaches the number of unlocking dates of the target asset, the operation process of periodically determining whether the date of the current time point is the unlocking date corresponding to the target asset information in response to the tax calculation request is stopped.

[0081] Step S203: Process the unlocking information and the target asset information to generate the tax information of the target asset.

[0082] In this embodiment, in the case where the number of unlocking dates corresponding to the target asset information is more than one, the obtained unlocking information of the unlocking dates includes multiple. Then, when calculating the tax amount of the target asset, the tax amounts corresponding to multiple unlocking dates are calculated respectively based on the unlocking information of each unlocking date, and the sum of the tax amounts corresponding to multiple unlocking dates is the tax amount of the target asset.

[0083] Exemplarily, this embodiment calculates the tax amount of the target asset according to the following formula:

[0084] [(Closing price on the equity record date + Closing price on the unlocking date) / 2 - Grant price] * Number of unlocked assets * Exchange rate of the month of the unlocking date.

[0085] Exemplarily, the managed object A grants 3,000 units of restricted stock assets to its employee B, the vesting date is April 1, 2021, the vesting quantity is 1,000 shares, among which 500 shares are unlocked on April 1, 2021, the closing price on April 1, 2021 is 100 units, and the grant price is 50 units; 500 shares are unlocked again on April 1, 2022, the closing price on April 1, 2022 is 110 units, and the grant price is 50 units. The exchange rate value in April 2021 saved in the ESOP system is 0.8, and the exchange rate value in April 2022 is 0.85. The managed object A configures the closing price on the equity record date as the closing price on the vesting date.

[0086] In this embodiment, first, based on the above information, the tax amount is calculated on April 1, 2021 as = [(100 + 100) / 2 - 50] * 500 * 0.8 = 20000; the tax amount is calculated on April 1, 2022 as = [(100 + 110) / 2 - 50] * 500 * 0.85 = 23375. Therefore, the final tax amount of the target asset = 23375 + 20000 = 43375.

[0087] Exemplarily, after calculating the tax amount of the target asset based on the unlocking information and the target asset information, it is detected whether the tax calculation request includes tax collection information. If it is detected that the tax calculation request includes tax collection information, it is confirmed whether the tax collection information represents calculating on behalf but not withholding tax. If so, a notification message including the tax information corresponding to the target asset information is sent to the client to prompt the client to collect the receivable tax from the user to whom the target account belongs, where the tax information includes the receivable tax corresponding to the target asset information.

[0088] In this embodiment, if the custodian object hopes to withhold tax from the object to be taxed offline, it is necessary to configure the tax collection information corresponding to the target asset information as calculating on behalf but not withholding tax. The ESOP system will not withhold tax, so there will be no situation where the virtual account corresponding to the object to be taxed has arrears, interest, etc. Setting the tax collection information corresponding to the target asset information as calculating on behalf but not withholding tax is a prerequisite for unfreezing stocks by the background management object of ESOP before confirming the tax information.

[0089] It can be understood that if there is more than one unlocking date corresponding to the target asset information, the tax information corresponding to each unlocking date can be sent to the client on the day of each unlocking date, or after adding up the tax information corresponding to all unlocking dates on the day of the last unlocking date to obtain the tax information corresponding to the target asset information, the tax information corresponding to the target asset information can be sent to the client together. No specific limitation is made here.

[0090] Exemplarily, if the tax collection information corresponding to the target asset information is calculating on behalf but not withholding tax, a notification message including the tax calculation handling fee corresponding to the target asset information is sent to the client to prompt the client to collect the tax calculation handling fee from the user to whom the target account belongs.

[0091] In this embodiment, to ensure the accuracy of the tax information obtained by calculating the tax on the target asset, the tax information corresponding to the target asset information can also be sent to the monitoring background to enable the monitoring background to confirm whether the tax information is incorrect. Exemplarily, the internal management personnel at the monitoring background end confirm whether the tax information is incorrect through manual calculation. If it is found that there is an error, the tax information is corrected and the corrected tax information is sent to the client. If it is found that there is no error, the tax calculation process is directly confirmed and the tax information is sent to the client.

[0092] Exemplarily, after processing the unlocking information and the target asset information to generate the tax information of the target asset information, the asset tax calculation method provided by this application may further include step S301-step S302, which are described in detail as follows:

[0093] Step S301: Generate the tax calculation information corresponding to the target asset information based on the locking policy.

[0094] In this embodiment, the tax calculation information corresponding to the target asset information includes the stage where the tax calculation process corresponding to the target asset information is located. Since the locking policy corresponding to the target asset information includes the unlocking date of the target asset information, it is convenient to analyze the current stage of the tax calculation process. Therefore, this embodiment generates the tax calculation information corresponding to the target asset information based on the locking policy. For example, the stages where the tax calculation process is located include that the tax calculation process has not been started, the tax calculation process on the first unlocking date has been completed, the tax calculation process on the second unlocking date has been completed,..., the tax calculation process on the Nth unlocking date has been completed, etc., where N represents the number of unlocking dates included in the target asset locking policy.

[0095] Step S302: Associate and record the tax calculation information with the target account.

[0096] To facilitate the trustee object or the object to be taxed to clearly observe the tax calculation situation of the assets in its trustee account or virtual account through the ESOP system, this embodiment associates and records the tax calculation information corresponding to the target asset information with the target account.

[0097] Exemplarily, a corresponding tax calculation information data table is constructed for the virtual account of the object to be taxed B. In this tax calculation information data table, it includes the stage where the tax calculation process corresponding to each asset information included in the virtual account of the object to be taxed B is located. For example, the virtual account of the object to be taxed B includes asset information 1, asset information 2, and asset information 3. Among them, the stage where the tax calculation process corresponding to asset information 1 is located is that the tax calculation process on the first unlocking date has been completed, the stage where the tax calculation process corresponding to asset information 2 is located is that the tax calculation process has not been started, indicating that the unlocking date corresponding to asset information 2 has not arrived, and the stage where the tax calculation process corresponding to asset information 3 is located is that the tax calculation process on the Nth unlocking date has been completed.

[0098] Participate Figure 5 , Figure 5 is a block diagram of an asset tax calculation device in equity incentive shown in an exemplary embodiment of this application. As Figure 5 shown, the asset tax calculation device 400 in equity incentive includes a receiving module 401, a determination module 402, and a tax calculation module 403.

[0099] Among them, the receiving module 401 is a receiving module for receiving a tax calculation request sent by a client for target asset information in a target account; the determining module 402 is used to determine a tax calculation strategy corresponding to the target asset information, identify the tax calculation trigger condition and tax calculation method of the target asset information in the tax calculation strategy, and the tax calculation trigger condition includes the tax calculation time; the tax calculation module 403 is used to, if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, respond to the tax calculation request on the unlocking date, process the target asset information based on the tax calculation method, and generate tax information corresponding to the target asset information.

[0100] In another exemplary embodiment, the tax calculation module 403 includes a judgment unit, an acquisition unit, and a calculation unit. Among them, the judgment unit is used to judge whether the date where the current time point is located is the unlocking date in response to the tax calculation request; the acquisition unit is used to, if the judgment is yes, acquire unlocking information of the unlocking date, and the unlocking information includes the closing price of the unlocking date, the exchange rate of the month of the unlocking date, and the number of unlocked assets; the tax calculation unit is used to process the unlocking information and the target asset information to generate tax information of the target asset information.

[0101] In another exemplary embodiment, the asset tax calculation device 400 further includes a first sending module for sending the tax information to a monitoring background so that the monitoring background can confirm whether the tax information is incorrect.

[0102] In another exemplary embodiment, the asset tax calculation device 400 further includes a second sending module for

[0103] If it is detected that the tax collection information indicates that the tax is calculated but not withheld, a notification message including the tax information is sent to the client to prompt the client to collect the receivable tax from the user to whom the target account belongs based on the tax information. Among them, the tax calculation request includes tax collection information, and the tax information includes the receivable tax corresponding to the target asset information.

[0104] In another exemplary embodiment, the asset tax calculation device 400 further includes a locking module for

[0105] locking the target asset pointed to by the target asset information based on the locking strategy of the target asset information, and the locking strategy includes the unlocking date of the target asset information and the number of unlocked assets corresponding to the unlocking date.

[0106] In another exemplary embodiment, the asset tax calculation device 400 further includes a generation module and an association module. Among them, the generation module is used to generate tax calculation information corresponding to the target asset information based on the locking strategy; the association module is used to associate the tax calculation information with the target account and record it.

[0107] It should be noted that the device provided in the above embodiments and the method provided in the above embodiments belong to the same concept. The specific manners in which each module and unit perform operations have been described in detail in the method embodiments and will not be elaborated herein.

[0108] In another exemplary embodiment, the present application provides an electronic device, including a processor and a memory. Among them, computer-readable instructions are stored on the memory, and when the computer-readable instructions are executed by the processor, the asset tax calculation method in the equity incentive as described above is implemented.

[0109] Figure 6 The structural schematic diagram of a computer system of an electronic device suitable for implementing the embodiments of the present application is shown.

[0110] It should be noted that Figure 6 The computer system 1000 of the electronic device shown is only an example and should not impose any limitations on the functions and usage scope of the embodiments of the present application.

[0111] As Figure 6 shown, the computer system 1000 includes a central processing unit (CPU) 1001, which can perform various appropriate actions and processes according to the program stored in the read-only memory (ROM) 1002 or the program loaded from the storage section 1008 into the random access memory (RAM) 1003, such as executing the information recommendation method in the above embodiments. In the RAM 1003, various programs and data required for system operation are also stored. The CPU 1001, ROM 1002, and RAM 1003 are connected to each other through a bus 1004. The input / output (I / O) interface 1005 is also connected to the bus 1004.

[0112] The following components are connected to the I / O interface 1005: an input section 1006 including a keyboard, a mouse, etc.; an output section 1007 including a cathode ray tube (CRT), a liquid crystal display (LCD), etc., and a speaker, etc.; a storage section 1008 including a hard disk, etc.; and a communication section 1009 including a network interface card such as a LAN (Local Area Network) card, a modem, etc. The communication section 1009 performs communication processing via a network such as the Internet. A drive 1010 is also connected to the I / O interface 1005 as needed. A removable medium 1011, such as a magnetic disk, an optical disk, a magneto-optical disk, a semiconductor memory, etc., is installed on the drive 1010 as needed so that a computer program read therefrom is installed into the storage section 1008 as needed.

[0113] Specifically, according to an embodiment of the present application, the processes described above with reference to the flowcharts can be implemented as computer software programs. For example, an embodiment of the present application includes a computer program product that includes a computer program carried on a computer-readable medium, and the computer program includes a computer program for executing the method shown in the flowchart. In such an embodiment, the computer program can be downloaded and installed from a network via the communication section 1009, and / or installed from the removable medium 1011. When the computer program is executed by a central processing unit (CPU) 1001, various functions defined in the system of the present application are executed.

[0114] It should be noted that the computer-readable medium shown in the embodiments of the present application can be a computer-readable signal medium, a computer-readable storage medium, or any combination of the two. A computer-readable storage medium can be, for example, but not limited to, an electrical, magnetic, optical, electromagnetic, infrared, or semiconductor system, apparatus, or device, or any combination of the above. More specific examples of a computer-readable storage medium can include, but are not limited to: an electrical connection with one or more wires, a portable computer disk, a hard disk, a random access memory (RAM), a read-only memory (ROM), an erasable programmable read-only memory (EPROM), a flash memory, an optical fiber, a portable compact disc read-only memory (CD-ROM), an optical storage device, a magnetic storage device, or any suitable combination of the above. In the present application, a computer-readable storage medium can be any tangible medium that contains or stores a program, and this program can be used by or in combination with an instruction execution system, apparatus, or device. In the present application, a computer-readable signal medium can include a data signal propagated in a baseband or as part of a carrier wave, which carries a computer-readable computer program. Such a propagated data signal can take various forms, including but not limited to electromagnetic signals, optical signals, or any suitable combination of the above. A computer-readable signal medium can also be any computer-readable medium other than a computer-readable storage medium, and this computer-readable medium can send, propagate, or transmit a program for use by or in combination with an instruction execution system, apparatus, or device. The computer program contained on a computer-readable medium can be transmitted using any appropriate medium, including but not limited to: wireless, wired, etc., or any suitable combination of the above.

[0115] The flowcharts and block diagrams in the accompanying drawings illustrate the possible architectures, functions, and operations of systems, methods, and computer program products according to various embodiments of the present application. Among them, each block in the flowchart or block diagram can represent a module, a program segment, or a part of code, and the above module, program segment, or part of code contains one or more executable instructions for implementing a specified logical function. It should also be noted that in some alternative implementations, the functions marked in the blocks may occur in a different order than that marked in the accompanying drawings. For example, two consecutive blocks shown may actually be executed substantially in parallel, and they may sometimes be executed in the reverse order, depending on the functions involved. It should also be noted that each block in the block diagram or flowchart, as well as the combination of blocks in the block diagram or flowchart, can be implemented by a dedicated hardware-based system for performing the specified functions or operations, or can be implemented by a combination of dedicated hardware and computer instructions.

[0116] The units involved in the embodiments of the present application can be implemented in software or in hardware, and the described units can also be provided in a processor. Among them, the names of these units do not, in some cases, constitute a limitation on the units themselves.

[0117] Another aspect of the present application also provides a computer-readable storage medium, on which computer-readable instructions are stored. When the computer-readable instructions are executed by a processor, an asset tax calculation method in equity incentive as described in any one of the previous embodiments is implemented.

[0118] Another aspect of the present application also provides a computer program product or a computer program. The computer program product or the computer program includes computer instructions, and the computer instructions are stored in a computer-readable storage medium. The processor of the computer device reads the computer instructions from the computer-readable storage medium, and the processor executes the computer instructions, so that the computer device executes the asset tax calculation method in equity incentive provided in each of the above embodiments.

[0119] It should be noted that the computer-readable medium shown in the embodiments of the present application can be a computer-readable signal medium, a computer-readable storage medium, or any combination of the two. A computer-readable storage medium can be, for example, an electrical, magnetic, optical, electromagnetic, infrared, or semiconductor system, apparatus, or device, or any combination of the above. More specific examples of the computer-readable storage medium may include, but are not limited to: an electrical connection with one or more wires, a portable computer disk, a hard disk, a random access memory (RAM), a read-only memory (ROM), an erasable programmable read-only memory (EPROM), a flash memory, an optical fiber, a portable compact disc read-only memory (CD-ROM), an optical storage device, a magnetic storage device, or any suitable combination of the above. In the present application, the computer-readable storage medium can be any tangible medium that contains or stores a program, and this program can be used by or in combination with an instruction execution system, apparatus, or device. In the present application, a computer-readable signal medium can include a data signal propagated in a baseband or as part of a carrier wave, which carries a computer-readable computer program. Such a propagated data signal can take various forms, including but not limited to electromagnetic signals, optical signals, or any suitable combination of the above. A computer-readable signal medium can also be any computer-readable medium other than a computer-readable storage medium, and this computer-readable medium can send, propagate, or transmit a program for use by or in combination with an instruction execution system, apparatus, or device. The computer program contained on the computer-readable medium can be transmitted by any suitable medium, including but not limited to: wireless, wired, etc., or any suitable combination of the above.

[0120] The flowcharts and block diagrams in the accompanying drawings illustrate the possible architectures, functions, and operations of systems, methods, and computer program products according to various embodiments of the present application. Among them, each block in the flowchart or block diagram can represent a module, a program segment, or a part of code, and the above module, program segment, or part of code contains one or more executable instructions for implementing the specified logical function. It should also be noted that in some alternative implementations, the functions marked in the blocks may occur in a different order than that marked in the accompanying drawings. For example, two consecutive blocks shown may actually be executed substantially in parallel, and they may sometimes be executed in the reverse order, depending on the functions involved. It should also be noted that each block in the block diagram or flowchart, as well as the combination of blocks in the block diagram or flowchart, can be implemented by a dedicated hardware-based system for performing the specified functions or operations, or can be implemented by a combination of dedicated hardware and computer instructions.

[0121] The units involved in the embodiments described in this application can be implemented in software or in hardware, and the described units can also be provided in a processor. Among them, the names of these units do not constitute a limitation to the units themselves in some cases.

[0122] The above content is only a preferred exemplary embodiment of this application and is not used to limit the implementation of this application. Those of ordinary skill in the art can easily make corresponding adaptations or modifications according to the main concept and spirit of this application. Therefore, the protection scope of this application should be subject to the protection scope required by the claims.

Claims

1. An asset tax calculation method in equity incentive, which is applied to the ESOP system, is characterized in that, Including: Locking the target asset pointed to by the target asset information based on a locking strategy for the target asset information, where the locking strategy includes the total unlocking period of the target asset information, the locking ratio for each period, the unlocking period, the unlocking date, and the number of unlocked assets corresponding to the unlocking date; Receiving a tax calculation request for the target asset information in the target account sent by the client; Determining a tax calculation strategy corresponding to the target asset information, and identifying the tax calculation trigger condition and tax calculation method of the target asset information in the tax calculation strategy, where the tax calculation trigger condition includes the tax calculation time; If the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then in response to the tax calculation request on the unlocking date, processing the target asset information based on the tax calculation method to generate tax information corresponding to the target asset information; If there are multiple unlocking dates for the target asset information, unlocking the number of unlocked assets corresponding to the unlocking date in the target asset on each unlocking date; Generating tax information corresponding to the target asset information based on the locking strategy, and associating and recording the tax information with the target account; Periodically detecting whether the unlocking date of the target asset has arrived in response to the tax calculation request; If the unlocking date has not arrived, adjusting the tax information corresponding to the target asset information to 0 on the vesting date or exercise date of the target asset, and setting a field for indicating that the tax calculation task corresponding to the vesting date does not require review.

2. The method according to claim 1, is characterized in that, The target asset information includes the grant price of the target asset and the closing price on the equity registration date; the processing the target asset information based on the tax calculation method in response to the tax calculation request on the unlocking date to generate tax information corresponding to the target asset information includes: Judging whether the date of the current time point is the unlocking date in response to the tax calculation request; If the judgment is yes, obtaining the unlocking information of the unlocking date, where the unlocking information includes the closing price on the unlocking date, the exchange rate of the month of the unlocking date, and the number of unlocked assets; Processing the unlocking information and the target asset information to generate tax information of the target asset information.

3. The method according to claim 2, is characterized in that, After the processing the unlocking information and the asset information to generate tax information of the target asset information, the method further includes: Sending the tax information to the monitoring background so that the monitoring background can confirm whether the tax information is incorrect.

4. The method according to claim 1, is characterized in that, The tax calculation request includes tax collection information, and the tax information includes the receivable tax corresponding to the target asset information. After the processing the target asset information based on the tax calculation method to generate tax information corresponding to the target asset information, the method further includes: If it is detected that the tax collection information indicates calculating on behalf but not withholding tax, sending a notification message including the tax information to the client to prompt the client to collect the receivable tax from the user to whom the target account belongs based on the tax information.

5. The method according to claim 1, is characterized in that, The method further includes: If the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then on the unlocking date, in response to the tax calculation request, unlock the target asset pointed to by the target asset information.

6. An asset tax calculation device in equity incentive, is characterized in that, Including: A locking module, configured to lock the target asset pointed to by the target asset information based on the locking strategy of the target asset information, where the locking strategy includes the total unlocking period of the target asset information, the locking ratio of each period, the unlocking period, the unlocking date, and the number of unlocked assets corresponding to the unlocking date; A receiving module, configured to receive a tax calculation request for the target asset information in the target account sent by the client; A determining module, configured to determine the tax calculation strategy corresponding to the target asset information, and identify the tax calculation trigger condition and tax calculation method of the target asset information in the tax calculation strategy, where the tax calculation trigger condition includes the tax calculation time; A tax calculation module, configured to, if the tax calculation time in the tax calculation strategy is the unlocking date corresponding to the target asset information, then on the unlocking date, in response to the tax calculation request, process the target asset information based on the tax calculation method to generate tax information corresponding to the target asset information; If there are multiple unlocking dates for the target asset information, unlock the number of unlocked assets corresponding to the unlocking date in the target asset on each unlocking date; Generate tax information corresponding to the target asset information based on the locking strategy, and associate and record the tax information with the target account; Periodically detect whether the unlocking date of the target asset has arrived in response to the tax calculation request; If the unlocking date has not been reached, then on the attribution date or exercise date of the target asset, adjust the tax information corresponding to the target asset information to 0, and set a field for indicating that the tax calculation task corresponding to the attribution date does not need to be audited.

7. An electronic device, is characterized in that, Including: A memory, storing computer-readable instructions; A processor, reading the computer-readable instructions stored in the memory to execute the method according to any one of claims 1-5.

8. A computer-readable storage medium, is characterized in that, Stored thereon are computer-readable instructions, which, when executed by a processor of a computer, cause the computer to execute the method according to any one of claims 1-5.

Images