Stock equity incentive type combined tax calculation and tax fee withholding method, system and device

Abstract

The invention discloses an equity incentive type combined tax calculation and tax fee withholding method, system and device. The method comprises the following steps: acquiring related information of an incentive target and equity incentive information; based on the equity incentive information of the incentive target, obtaining equity information corresponding to the equity incentive tool; constructing a stock option calculation model, a first type of restrictive stock calculation model, a second type of restrictive stock calculation model and a stock holding plan calculation model, and obtaining a first tax payable obtained amount, a second tax payable obtained amount, a third tax payable obtained amount and a fourth tax payable obtained amount through calculation; obtaining a historical tax payable amount, calculating to obtain an incentive total amount, and further obtaining an incentive tax payable amount; a tax payment request is generated through verification and confirmation, and then tax fee withholding is executed. According to the method, the problem that only the tax fee of the same brokerage can be calculated in the same tax calculation period in an existing method is solved through combined tax calculation, meanwhile, the problem that the tax calculation process is complex and cumbersome is solved, and tax fee management is facilitated.

Description

Technical Field

[0001] The present invention relates to the field of tax management technology, and in particular to a method, system and device for consolidated tax calculation and tax withholding of equity incentive types. Background Art

[0002] Due to the inconsistency of tax calculation methods for different types of incentive plans, it brings inconvenience to tax accounting personnel. Due to the lack of scientific tax calculation methods, a large number of financial personnel are required to calculate taxes. The manual calculation method is not only subject to subjective influences on accuracy and prone to calculation errors, but also increases the human cost of the enterprise and increases the burden on the enterprise. At the same time, the equity incentives of listed companies to employees may come from different securities companies. The current tax calculation method can only calculate the taxes generated by the incentive plan implemented by the same securities company during the same tax calculation period. In the process of withholding taxes, there is no incentive target confirmation link, resulting in inaccurate and non-compliant withholding taxes. Summary of the invention

[0003] In view of the shortcomings of the prior art, the present invention provides a method, system and device for consolidated tax calculation and tax withholding of equity incentive types.

[0004] In order to solve the above technical problems, the present invention is solved by the following technical solutions: A method for calculating and withholding tax for equity incentives, comprising the following steps: Obtain relevant information about the incentive target, and obtain the target enterprise's equity incentive information for the incentive target based on the relevant information; Based on the equity incentive information of the incentive target, the equity incentive tools and corresponding equity information are obtained, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; Constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; Obtain the historical taxable income, combine the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, analyze the total incentive amount through the relevant information of the incentive target, and obtain the incentive tax payable; The incentive tax payable is verified and confirmed, and then a tax payment request is generated. When the corresponding triggering tax payment request action is received, tax withholding is performed based on the tax payment request and the incentive tax payable.

[0005] As an implementable method, the relevant information of the incentive target includes identity information, incentive occurrence time and incentive batch.

[0006] As an implementable method, the calculation of the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income includes the following steps: Obtain the exercise date and authorization date through the time information of stock options, and obtain the stock price on the exercise date and authorization date through the exercise date and authorization date; Obtain the number of shares to be exercised according to the quantity information of stock options; Construct a stock option calculation model, calculate the stock price on the exercise date, the stock price on the authorization date, and the number of shares exercised, and obtain the first taxable income, which is expressed as follows:

[0007] in, represents the first taxable income, represents the stock price on the exercise date, represents the stock price on the authorization date, Indicates the number of shares to be exercised.

[0008] As an implementable method, the calculation of the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income includes the following steps: Based on the time information of the first type of restricted stock, the grant registration date and the stock circulation date are obtained, the closing price on the registration date is obtained based on the stock price on the grant registration date, and the unblocking closing price is obtained through the stock price on the stock circulation date; The total number of restricted stocks, the original number of restricted shares, the unlocking ratio, the company assessment ratio and the individual assessment ratio are obtained through the quantity information and ratio information of the first type of restricted stocks, and the number of unlocked stocks is obtained through analysis, which is expressed as follows:

[0009] Obtain the total amount of funds for the incentive target, construct the first restricted stock calculation model, and analyze based on the closing price on the registration date, the closing price on the unblocked date, the number of unblocked shares, the total amount of funds for the incentive target, and the total number of restricted shares to obtain the second taxable income, which is expressed as follows:

[0010] in, Indicates the number of shares that have been released from restrictions. Indicates the original number of restricted shares. represents the ratio of limit release, Indicates the company's assessment ratio, Indicates the proportion of individual assessment, represents the second taxable income, Indicates the closing price on the registration day, Indicates the closing price of the unblocked market. Indicates the total amount of funds for the incentive target, Represents the total number of restricted shares.

[0011] As an implementable method, the method of calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the corresponding third taxable income includes the following steps: The stock vesting date is obtained according to the time information of the second type of restricted stock, and the vesting closing price is obtained according to the closing price of the stock vesting date; Through the time information and quantity information of the second type of restricted stock, the grant price and the number of shares attributable are obtained, and the calculation model of the second type of restricted stock is constructed. Based on the grant price, the number of shares attributable and the closing price attributable, the third taxable income is obtained, which is expressed as follows:

[0012] in, Indicates the third taxable income, represents the attributed closing price, represents the grant price, Indicates the number of vested shares.

[0013] As an implementable method, the equity information of the employee stock ownership plan is calculated based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan, including the following steps: The employee registration date and shareholding unlocking date are obtained through the time information of the employee stock ownership plan, the shareholding registration closing price is obtained based on the stock price on the employee registration date, and the unlocking date price is obtained based on the stock price on the shareholding unlocking date; The total number of employee shares, the number of restricted shares, the unlocking ratio, the company's unlocking assessment ratio and the individual's unlocking assessment ratio are obtained through the number and ratio information of the employee stock ownership plan, and the number of unlocked shares is obtained through analysis, which is expressed as follows:

[0014] Obtain the total amount of funds of the shareholding objects, build a shareholding plan calculation model, and obtain the fourth taxable income based on the shareholding registration closing price, unlocking date price, unlocked number of shares, total amount of funds of the shareholding objects and total number of employee shares, which is expressed as follows:

[0015] in, Indicates the number of unlocked shares. Indicates the number of restricted shares. Indicates the unlocking ratio, Indicates the company's unlocking assessment ratio, Indicates the personal unlocking assessment ratio, Indicates the total number of shares held by employees. Indicates the fourth taxable income, Indicates the closing price of shareholding registration, Indicates the unlock date price, Indicates the total amount of funds holding shares.

[0016] As an implementable method, the incentive tax payable is obtained by the following steps: Based on the analysis of the first taxable income, the second taxable income, the third taxable income and the fourth taxable income, the taxable income is obtained, which is expressed as follows:

[0017] The total incentive amount is obtained by using the taxable income and historical taxable income, as shown below:

[0018] Analyze the identity information of the incentive target. If the identity information of the incentive target is a resident individual, the incentive tax payable is expressed as follows:

[0019] If the identity information of the incentive target is a non-resident individual, the incentive tax payable is expressed as follows:

[0020] in, Indicates the total amount of incentives, represents the taxable income, represents the historical taxable income, represents the incentive tax payable, Indicates the applicable tax rate, Indicates the quick calculation deduction number. Indicates the tax paid on domestic income from equity incentives in this calendar year. represents the first taxable income, represents the second taxable income, Indicates the third taxable income, Indicates the fourth taxable income.

[0021] As an implementable method, the tax withholding includes the following steps: After the day-end settlement is successful, the fund flow is generated based on the tax payment request and the incentive tax payable, and the actual deduction is made. The actual deduction is transferred from the incentive target's account to the broker's margin account; Change the deduction status of the incentive tax payable through the fund flow. If the deduction is successful, the deduction status of the incentive tax payable will be withheld, otherwise it will be pending withholding; Based on the deduction status of the incentive tax payable, after confirming the fund flow and fund change data of the incentive target, the incentive tax payable will be transferred to the brokerage bank account, and then the incentive tax payable will be transferred to the designated account through the brokerage bank account to complete the tax withholding.

[0022] A system for consolidated tax calculation and tax withholding of equity incentives, comprising an incentive information acquisition module, an equity information acquisition module, an income calculation module, a tax amount calculation module and a tax withholding module; The incentive information acquisition module acquires relevant information of the incentive target and obtains the equity incentive information of the target enterprise for the incentive target based on the relevant information; The equity information acquisition module obtains equity incentive tools and corresponding equity information based on the equity incentive information of the incentive target, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; The income calculation module constructs a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculates the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculates the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculates the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculates the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; The tax amount calculation module obtains the historical taxable income, combines the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, and analyzes the total incentive amount through the relevant information of the incentive target to obtain the incentive tax payable; The tax withholding module verifies and confirms the incentive tax payable, and then generates a tax payment request. When a corresponding triggering tax payment request action is received, the tax withholding module performs tax withholding based on the tax payment request and the incentive tax payable.

[0023] A computer-readable storage medium stores a computer program, and when the computer program is executed by a processor, the following method is implemented: Obtain relevant information about the incentive target, and obtain the target enterprise's equity incentive information for the incentive target based on the relevant information; Based on the equity incentive information of the incentive target, the equity incentive tools and corresponding equity information are obtained, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; Constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; Obtain the historical taxable income, combine the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, analyze the total incentive amount through the relevant information of the incentive target, and obtain the incentive tax payable; The incentive tax payable is verified and confirmed, and then a tax payment request is generated. When the corresponding triggering tax payment request action is received, tax withholding is performed based on the tax payment request and the incentive tax payable.

[0024] A device for consolidated tax calculation and tax withholding of equity incentive type includes a memory, a processor, and a computer program stored in the memory and running on the processor. When the processor executes the computer program, the following method is implemented: Obtain relevant information about the incentive target, and obtain the target enterprise's equity incentive information for the incentive target based on the relevant information; Based on the equity incentive information of the incentive target, the equity incentive tools and corresponding equity information are obtained, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; Constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; Obtain the historical taxable income, combine the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, analyze the total incentive amount through the relevant information of the incentive target, and obtain the incentive tax payable; The incentive tax payable is verified and confirmed, and then a tax payment request is generated. When the corresponding triggering tax payment request action is received, tax withholding is performed based on the tax payment request and the incentive tax payable.

[0025] The present invention has significant technical effects due to the adoption of the above technical solution: The present invention obtains the equity incentive tools and corresponding equity information of the incentive target, calculates the tax payable of different types of equity incentive tools, and combines the historical taxable income to obtain the incentive taxable income, and implements tax withholding by generating a glue request. The method of the present invention solves the problem that equity incentive tools executed by different securities firms cannot be taxed at the same time during the same tax calculation period, and supports the verification and confirmation of the incentive tax payable, so that the withholding link is compliant and accurate and avoids cumbersomeness, which is conducive to the management of the corresponding tax payable by the incentive target. BRIEF DESCRIPTION OF THE DRAWINGS

[0026] In order to more clearly illustrate the embodiments of the present invention or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative labor.

[0027] Figure 1 It is a schematic flow diagram of the method of the present invention; Figure 2 It is an overall schematic diagram of the system of the present invention; Figure 3 It is a schematic diagram of the tax withholding process of the present invention; Figure 4 It is a schematic diagram of the flow of tax withholding funds of the present invention. DETAILED DESCRIPTION

[0028] The present invention is further described in detail below in conjunction with embodiments. The following embodiments are for explanation of the present invention but the present invention is not limited to the following embodiments.

[0029] Embodiment 1: A method of combining tax calculation and tax withholding for equity incentive types, such as Figure 1 As shown, the following steps are included: S100, obtaining relevant information of the incentive target, and obtaining the equity incentive information of the target enterprise for the incentive target based on the relevant information; S200, obtaining equity incentive tools and corresponding equity information based on the equity incentive information of the incentive target, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; S300, constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; S400, obtaining historical taxable income, combining the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, analyzing the total incentive amount through relevant information of the incentive target to obtain the incentive taxable amount; S500. Verify and confirm the incentive tax payable, and then generate a tax payment request. When the corresponding triggering tax payment request action is received, perform tax withholding based on the tax payment request and the incentive tax payable.

[0030] The present invention obtains equity incentive information by analyzing relevant information of the incentive target, and then obtains equity incentive tools and corresponding equity information. By constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a shareholding plan calculation model, the first taxable income, the second taxable income, the third taxable income and the fourth taxable income are calculated in combination with the corresponding equity information, and the incentive taxable amount is analyzed in combination with the historical taxable income. The incentive taxable amount is verified and confirmed, a tax payment request is generated, and tax withholding is realized by triggering the tax payment request action.

[0031] Because the prior art can only calculate the taxes and fees generated by the incentive plans executed by the same securities firm during the same tax calculation period, the taxes and fees generated by the incentive plans executed by multiple securities firms may be omitted or combined when paying taxes. However, the calculation method of each securities firm is different, so it is very troublesome in the implementation process. The present invention improves the existing problems. By combining the tax calculation and tax withholding of multiple types of equity incentive tools, the present invention can support the combined calculation of taxes and fees generated by incentive plans executed by other securities firms during the same tax calculation period. The incentive object is supported to conduct a secondary confirmation of the tax withholding content. After the incentive object confirms, the system will withhold. Supports tax withholding of all incentive types.

[0032] In general, it can be summarized into the following purposes: (1) Simplify tax processing. Equity incentive tools executed by various securities firms can be consolidated for tax calculation, simplify the tax processing process, reduce the cumbersome operations of enterprise-level employees in the tax declaration and payment process, and improve work efficiency; (2) Avoid double taxation. In the same year, the same employee may obtain multiple types of equity incentive tools from different companies or different projects of the same company. By consolidating tax calculation, double taxation of different equity incentive tools can be avoided, thereby reducing the tax burden of employees; (3) Ensure timely payment of taxes. By sending tax requests, tax withholding can be achieved, ensuring that employees pay the corresponding taxes in a timely manner, avoiding tax arrears due to personal negligence or insufficient funds; (4) Reduce the tax burden of employee-level enterprises. Employees do not need to go to the tax authorities to pay taxes, which reduces the processing burden of employees, avoids missed payments, and reduces the management process of tax collection for enterprises; (5) Improve tax compliance. The present invention verifies and confirms the incentive taxable amount during the tax withholding process, and strictly performs tax processing in accordance with tax laws, which helps to improve tax compliance and reduce the legal risks faced by enterprises and employees due to tax issues.

[0033] In this embodiment, in the process of obtaining the target enterprise's equity incentive information for the incentive target through the relevant information of the incentive target, the relevant information of the incentive target includes identity information, incentive occurrence time and incentive batch. When the incentive target is a company employee, the equity incentive information of all securities firms under the name of the current company employee that need to calculate taxes and fees is obtained through the relevant information of the company employee. If the current employee has equity incentive information from different securities firms, the tax is calculated on a consolidated basis. Based on the equity incentive information, the equity incentive tool and the corresponding equity information are obtained, where the equity incentive tool in this embodiment includes stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information.

[0034] In order to realize the combined tax calculation of multiple types of equity incentive tools, this embodiment constructs a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a shareholding plan calculation model, and respectively collects the corresponding equity information for calculation to obtain the first taxable income, the second taxable income, the third taxable income and the fourth taxable income. Among them, constructing the stock option calculation model and obtaining the first taxable income by calculation includes the following steps: Step 1: Obtain the exercise date and authorization date through the time information of the stock option, and obtain the stock price on the exercise date and the stock price on the authorization date from the inquiry table through the exercise date and authorization date; Step 2: Based on the stock option quantity information, the number of stock options exercised by employees at the transaction end, that is, the actual number of stock options exercised, is used to obtain the number of shares exercised; Step 3: Based on the stock option calculation model, the stock price on the exercise date, the stock price on the authorization date and the number of shares exercised are analyzed and calculated to obtain the first taxable income, which is expressed as follows:

[0035] in, represents the first taxable income, represents the stock price on the exercise date, represents the stock price on the authorization date, Indicates the number of shares to be exercised.

[0036] Constructing the first type of restricted stock calculation model and obtaining the second taxable income by calculation includes the following steps: Step 1: Obtain the grant registration date and stock circulation date of the first type of restricted stock, query the stock price on the grant registration date and the stock circulation date through consulting data, and obtain the closing price on the registration date and the closing price on the release date; Step 2: Obtain the total number of restricted stocks and the original information of restricted stocks through the quantity information of the first type of restricted stocks, obtain the unlocking ratio, company assessment ratio and individual assessment ratio through the proportion information of the first type of restricted stocks, analyze the original number of restricted stocks, unlocking ratio, company assessment ratio and individual assessment ratio, and obtain the number of unlocked stocks, which is expressed as follows:

[0037] Step 3: Obtain the total amount of funds for the incentive target, based on the first restricted stock calculation model, combined with the closing price on the registration date, the closing price on the unblocked date, the number of unblocked shares, the total amount of funds for the incentive target and the total number of restricted shares, to obtain the second taxable income, expressed as follows:

[0038] in, Indicates the number of shares that have been released from restrictions. Indicates the original number of restricted shares. represents the ratio of limit release, Indicates the company's assessment ratio, Indicates the proportion of individual assessment, represents the second taxable income, Indicates the closing price on the registration day, Indicates the closing price of the unblocked market. Indicates the total amount of funds for the incentive target, Represents the total number of restricted shares.

[0039] Construct the calculation model of the second type of restricted stock and obtain the third taxable income through calculation, which is expressed as follows: Step 1: Obtain the stock vesting date of the second type of restricted stock, and obtain the vesting closing price by querying the closing price of the stock vesting date through information; Step 2: Obtain the grant price after quantity and price adjustment through the time information of the second type of restricted stock, obtain the number of shares attributable through the number information of the second type of restricted stock, build a calculation model for the second type of restricted stock, and calculate by combining the attributable closing price, grant price and number of shares attributable to obtain the third taxable income, which is expressed as follows:

[0040] in, Indicates the third taxable income, represents the attributed closing price, represents the grant price, Indicates the number of vested shares.

[0041] Constructing a shareholding plan calculation model and obtaining the fourth taxable income by calculation includes the following steps: Step 1: Obtain the employee registration date and shareholding unlocking date of the employee stock ownership plan, obtain the stock price on the employee registration date and the stock price on the shareholding unlocking date through information information, and obtain the shareholding registration closing price and unlocking date price; Step 2: Obtain the total number of employee shares and the number of restricted shares through the number information of the employee stock ownership plan. Obtain the unlocking ratio, the company unlocking assessment ratio and the individual unlocking assessment ratio through the ratio information of the employee stock ownership plan. Analyze the number of shares released in this batch in combination with the number of restricted shares to obtain the number of unlocked shares, which is expressed as follows:

[0042] Obtain the total amount of funds of the shareholding objects, and calculate based on the shareholding plan calculation model, combined with the shareholding registration closing price, unlocking date price, unlocked number of shares and total number of employee shares to obtain the fourth taxable income, which is expressed as follows:

[0043] in, Indicates the number of unlocked shares. Indicates the number of restricted shares. Indicates the unlocking ratio, Indicates the company's unlocking assessment ratio, Indicates the personal unlocking assessment ratio, Indicates the total number of shares held by employees. Indicates the fourth taxable income, Indicates the closing price of shareholding registration, Indicates the unlock date price, Indicates the total amount of funds holding shares.

[0044] Obtain the historical taxable income, combine the first taxable income, the second taxable income, the third taxable income and the fourth taxable income, and calculate and analyze to obtain the total incentive amount. The specific steps are as follows:

[0045]

[0046] Based on the identity information of the incentive target, analyze the identity type of the incentive target, obtain the applicable tax rate, quick deduction amount and the tax paid on the domestic income of equity incentives in the current calendar year, and calculate it in combination with the total incentive amount. If the identity information of the incentive target is a resident individual, calculate it using the following formula to obtain the taxable income, which is expressed as follows:

[0047] If the identity information of the incentive target is a non-resident individual, the taxable income is calculated using the following formula, as shown below:

[0048] in, Indicates the total amount of incentives, represents the taxable income, represents the historical taxable income, represents the incentive tax payable, Indicates the applicable tax rate, Indicates the quick calculation deduction number. Indicates the tax paid on domestic income from equity incentives in this calendar year. represents the first taxable income, represents the second taxable income, Indicates the third taxable income, Indicates the fourth taxable income.

[0049] In this embodiment, a tax payment platform is provided. When a tax payment request is triggered, the calculation of taxable income is triggered and tax withholding is performed, and the tax mark at this time is set to be withheld. The tax payment request triggering action includes: the incentive target exercises the equity incentive tool, the stock vesting and the stock unblocking. The tax withholding process diagram is shown in FIG. Figure 3 As shown, the taxable income is reviewed and confirmed. If there is no problem, a tax payment request is generated. After the brokerage counter receives the tax payment request, after the day-end settlement is successful, the incentive tax payable is transferred to the brokerage fund account, and the tax mark is set to withheld. The transfer is automatically initiated through the financial system, and the relevant withheld taxes and details are sent to the company's designated account, and the tax status is changed from withheld to paid. The company pays the incentive tax payable declared last month before the set date (such as a certain date). After payment, the tax status is indicated as paid, and the incentive target queries the tax status.

[0050] Schematic diagram of the flow of funds in the process of incentivizing the payment of taxable amounts, such as Figure 4 As shown in the figure, the capital flow mainly includes the following steps: Step 1: The tax payment platform writes the tax deduction entrustment to the counter through the interface during the day. After the end-of-day settlement is successful, the fund flow is generated and the actual deduction is carried out, and the withheld amount in the incentive target's fund account is transferred to the broker's margin account; Step 2: According to regulatory requirements, the securities firm's insurance system reports the actual fund flow after the end-of-day settlement through the fund reporting document; Step 3: The tax payment platform obtains the delivery flow through the scheduled task, and changes the status of relevant taxes and fees according to the deduction situation. If the deduction is successful, the tax and fee status will be marked as withheld. If the tax and fee deduction fails due to insufficient funds, the tax and fee status will be marked as pending withholding, and automatic deduction will be carried out when sufficient funds are available; Step 4: The tax payment platform compares the delivery flow with the fund change data of the incentive target in the counter. After confirmation, it notifies the depository, and the depository transfers the withheld tax funds to the brokerage bank account; Step 5: The tax payment platform automatically triggers the financial remittance process and transfers the funds to be remitted and the repayment details to the company's designated account.

[0051] Embodiment 2: A system for combining tax calculation and tax withholding for equity incentive types, such as Figure 2 As shown, it includes an incentive information acquisition module 100, an equity information acquisition module 200, an income calculation module 300, a tax amount calculation module 400 and a tax withholding module 500; The incentive information acquisition module 100 acquires relevant information of the incentive target and obtains the equity incentive information of the target enterprise for the incentive target based on the relevant information; The equity information acquisition module 200 obtains equity incentive tools and corresponding equity information based on the equity incentive information of the incentive target, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; The income calculation module 300 constructs a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculates the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculates the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculates the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculates the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; The tax amount calculation module 400 obtains the historical taxable income, combines the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, and analyzes the total incentive amount through the relevant information of the incentive target to obtain the incentive tax payable; The tax withholding module 500 verifies and confirms the incentive tax payable, and then generates a tax payment request. When a corresponding triggering tax payment request action is received, the tax withholding module 500 performs tax withholding based on the tax payment request and the incentive tax payable.

[0052] Various changes and modifications can be made without departing from the spirit and scope of the present invention, and all equivalent technical solutions also belong to the scope of the present invention.

[0053] The various embodiments in this specification are described in a progressive manner, and each embodiment focuses on the differences from other embodiments. The same or similar parts between the various embodiments can be referenced to each other.

[0054] It will be appreciated by those skilled in the art that embodiments of the present invention may be provided as methods, devices, or computer program products. Therefore, the present invention may take the form of a complete hardware embodiment, a complete software embodiment, or an embodiment combining software and hardware. Moreover, the present invention may take the form of a computer program product implemented on one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) containing computer-usable program code.

[0055] The present invention is described with reference to the flowcharts and / or block diagrams of the method, terminal device (system), and computer program product according to the present invention. It should be understood that each process and / or block in the flowchart and / or block diagram, as well as the combination of the processes and / or blocks in the flowchart and / or block diagram, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, a special-purpose computer, an embedded processor, or other programmable data processing terminal device to generate a machine, so that the instructions executed by the processor of the computer or other programmable data processing terminal device generate instructions for implementing the processes in the flowchart and / or block diagram. Figure 1 A process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in a block or multiple blocks.

[0056] These computer program instructions may also be stored in a computer-readable memory capable of directing a computer or other programmable data processing terminal device to operate in a specific manner, so that the instructions stored in the computer-readable memory produce a manufactured product including an instruction device, which implements the process Figure 1 A process or multiple processes and / or boxes Figure 1 A function specified in one or more boxes.

[0057] These computer program instructions can also be loaded onto a computer or other programmable data processing terminal device so that a series of operating steps are executed on the computer or other programmable terminal device to produce a computer-implemented process, thereby providing instructions for executing on the computer or other programmable terminal device to implement the process. Figure 1 A process or multiple processes and / or boxes Figure 1 The steps for the functions specified in one or more boxes.

[0058] It should be noted that: The "one embodiment" or "embodiment" mentioned in the specification means that the specific features, structures or characteristics described in conjunction with the embodiment are included in at least one embodiment of the present invention. Therefore, the phrases "one embodiment" or "embodiment" appearing in various places throughout the specification do not necessarily refer to the same embodiment.

[0059] In addition, it should be noted that the shapes and names of the parts and components of the specific embodiments described in this specification may be different. Any equivalent or simple changes made based on the structure, features and principles described in the patent concept of the present invention are included in the protection scope of the patent of the present invention. The technicians in the technical field of the present invention can make various modifications or supplements to the specific embodiments described or replace them in a similar manner, as long as they do not deviate from the structure of the present invention or exceed the scope defined by the claims, they should all fall within the protection scope of the present invention.

Claims

1. A method for consolidated tax calculation and tax withholding for equity incentives, characterized in that: The following steps are involved: Obtain relevant information about the incentive target, and obtain the target enterprise's equity incentive information for the incentive target based on the relevant information; Based on the equity incentive information of the incentive target, the equity incentive tools and corresponding equity information are obtained, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; Constructing a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; Obtain the historical taxable income, combine the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, analyze the total incentive amount through the relevant information of the incentive target, and obtain the incentive tax payable; The incentive tax payable is verified and confirmed, and then a tax payment request is generated. When the corresponding triggering tax payment request action is received, tax withholding is performed based on the tax payment request and the incentive tax payable.

2. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The relevant information of the incentive target includes identity information, incentive occurrence time and incentive batch.

3. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The method of calculating the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income includes the following steps: Obtain the exercise date and authorization date through the time information of stock options, and obtain the stock price on the exercise date and authorization date through the exercise date and authorization date; Obtain the number of shares to be exercised according to the quantity information of stock options; Construct a stock option calculation model, calculate the stock price on the exercise date, the stock price on the authorization date, and the number of shares exercised, and obtain the first taxable income, which is expressed as follows: in, represents the first taxable income, represents the stock price on the exercise date, represents the stock price on the authorization date, Indicates the number of shares to be exercised.

4. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The step of calculating the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income includes the following steps: Based on the time information of the first type of restricted stock, the grant registration date and the stock circulation date are obtained, the closing price on the registration date is obtained based on the stock price on the grant registration date, and the unblocking closing price is obtained through the stock price on the stock circulation date; The total number of restricted stocks, the original number of restricted shares, the unlocking ratio, the company assessment ratio and the individual assessment ratio are obtained through the quantity information and ratio information of the first type of restricted stocks, and the number of unlocked stocks is obtained through analysis, which is expressed as follows: Obtain the total amount of funds for the incentive target, construct the first restricted stock calculation model, and analyze based on the closing price on the registration date, the closing price on the unblocked date, the number of unblocked shares, the total amount of funds for the incentive target, and the total number of restricted shares to obtain the second taxable income, which is expressed as follows: in, Indicates the number of shares that have been released from restrictions. Indicates the original number of restricted shares. represents the ratio of limit release, Indicates the company's assessment ratio, Indicates the proportion of individual assessment, represents the second taxable income, Indicates the closing price on the registration day, Indicates the closing price of the unblocked market. Indicates the total amount of funds for the incentive target, Represents the total number of restricted shares.

5. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The method of calculating the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the corresponding third taxable income includes the following steps: The stock vesting date is obtained according to the time information of the second type of restricted stock, and the vesting closing price is obtained according to the closing price of the stock vesting date; Through the time information and quantity information of the second type of restricted stock, the grant price and the number of shares attributable are obtained, and the calculation model of the second type of restricted stock is constructed. Based on the grant price, the number of shares attributable and the closing price attributable, the third taxable income is obtained, which is expressed as follows: in, Indicates the third taxable income, represents the attributed closing price, represents the grant price, Indicates the number of vested shares.

6. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The method of calculating the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan includes the following steps: The employee registration date and shareholding unlocking date are obtained through the time information of the employee stock ownership plan, the shareholding registration closing price is obtained based on the stock price on the employee registration date, and the unlocking date price is obtained based on the stock price on the shareholding unlocking date; The total number of employee shares, the number of restricted shares, the unlocking ratio, the company's unlocking assessment ratio and the individual's unlocking assessment ratio are obtained through the number and ratio information of the employee stock ownership plan, and the number of unlocked shares is obtained through analysis, which is expressed as follows: Obtain the total amount of funds of the shareholding objects, build a shareholding plan calculation model, and obtain the fourth taxable income based on the shareholding registration closing price, unlocking date price, unlocked number of shares, total amount of funds of the shareholding objects and total number of employee shares, which is expressed as follows: in, Indicates the number of unlocked shares. Indicates the number of restricted shares. Indicates the unlocking ratio, Indicates the company's unlocking assessment ratio, Indicates the personal unlocking assessment ratio, Indicates the total number of shares held by employees. Indicates the fourth taxable income, Indicates the closing price of shareholding registration, Indicates the unlock date price, Indicates the total amount of funds holding shares.

7. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The incentive tax payable is obtained through the following steps: Based on the analysis of the first taxable income, the second taxable income, the third taxable income and the fourth taxable income, the taxable income is obtained, which is expressed as follows: The total incentive amount is obtained by using the taxable income and historical taxable income, as shown below: Analyze the identity information of the incentive target. If the identity information of the incentive target is a resident individual, the incentive tax payable is expressed as follows: If the identity information of the incentive target is a non-resident individual, the incentive tax payable is expressed as follows: in, Indicates the total amount of incentives, represents the taxable income, represents the historical taxable income, represents the incentive tax payable, Indicates the applicable tax rate, Indicates the quick calculation deduction number. Indicates the tax paid on domestic income from equity incentives in this calendar year. represents the first taxable income, represents the second taxable income, Indicates the third taxable income, Indicates the fourth taxable income.

8. The method for combined tax calculation and tax withholding for equity incentive types according to claim 1 is characterized in that: The implementation of tax withholding includes the following steps: After the day-end settlement is successful, the fund flow is generated based on the tax payment request and the incentive tax payable, and the actual deduction is made. The actual deduction is transferred from the incentive target's account to the broker's margin account; Change the deduction status of the incentive tax payable through the fund flow. If the deduction is successful, the deduction status of the incentive tax payable will be withheld, otherwise it will be pending withholding; Based on the deduction status of the incentive tax payable, after confirming the fund flow and fund change data of the incentive target, the incentive tax payable will be transferred to the brokerage bank account, and then the incentive tax payable will be transferred to the designated account through the brokerage bank account to complete the tax withholding.

9. A system for consolidated tax calculation and tax withholding for equity incentives, characterized in that: It includes an incentive information acquisition module, an equity information acquisition module, an income calculation module, a tax amount calculation module and a tax withholding module; The incentive information acquisition module acquires relevant information of the incentive target and obtains the equity incentive information of the target enterprise for the incentive target based on the relevant information; The equity information acquisition module obtains equity incentive tools and corresponding equity information based on the equity incentive information of the incentive target, wherein the equity incentive tools include stock options, first-class restricted stocks, second-class restricted stocks and employee stock ownership plans, and the equity information includes time information, quantity information and proportion information; The income calculation module constructs a stock option calculation model, a first type of restricted stock calculation model, a second type of restricted stock calculation model and a stock ownership plan calculation model, calculates the equity information of the stock options based on the stock option calculation model to obtain the corresponding first taxable income, calculates the equity information of the first type of restricted stock based on the first type of restricted stock calculation model to obtain the corresponding second taxable income, calculates the equity information of the second type of restricted stock based on the second type of restricted stock calculation model to obtain the third taxable income corresponding to the second type of restricted stock, and calculates the equity information of the employee stock ownership plan based on the stock ownership plan calculation model to obtain the fourth taxable income corresponding to the employee stock ownership plan; The tax amount calculation module obtains the historical taxable income, combines the first taxable income, the second taxable income, the third taxable income and the fourth taxable income to obtain the total incentive amount, and analyzes the total incentive amount through the relevant information of the incentive target to obtain the incentive tax payable; The tax withholding module verifies and confirms the incentive tax payable, and then generates a tax payment request. When a corresponding triggering tax payment request action is received, the tax withholding module performs tax withholding based on the tax payment request and the incentive tax payable.

10. A computer-readable storage medium storing a computer program, characterized in that: When the computer program is executed by a processor, the method according to any one of claims 1 to 8 is implemented.

11. A device for consolidated tax calculation and tax withholding of equity incentive type, comprising a memory, a processor, and a computer program stored in the memory and running on the processor, characterized in that: When the processor executes the computer program, the method according to any one of claims 1 to 8 is implemented.

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