法律英语词汇“qualified stock option”的翻译、意思、用法、释义-法律词典

单词	qualified stock option
释义	qualified stock option 〈美〉有条件的股份认购权公司授予僱员的一项认购权，可以购买该公司的母公司或子公司的股票。该认购权所需条件规定在《国内税收法典》〔Internal Revenue Code〕中，并给以特别的税收待遇。
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