法律英语词汇“Employee share scheme”的翻译、意思、用法、释义-法律词典

单词	Employee share scheme
释义	僱員股份計畫 An arrangement under which shares are allotted to employees in a company, usually at a discount to a market price. The shares may be allotted depending on the employee’s years of service with the company or as part of a benefit scheme or plan. It may also include arrangements for the purchase back of the shares by the company when the employee leaves the company’s employment. A company may finance purchases in its own shares where the shares are to be held for the benefit of employees participating in an employee share plan: Companies Ordinance (Cap 32) s 47C(4). The status of a person as an employee of the company is not affected by his participation in such a scheme: Halsbury’s Laws of Hong Kong, Vol 10, Employment [145.007]. Any gain realised from the realisation, acquiring, or transfer of such shares is income for the purposes of tax computation: Inland Revenue Ordinance (Cap 112) s 9. See also Employee benefit. 指通常以市價的折扣價分配予公司僱員的安排。可依據僱員在該公司的服務年期或者是作為公司福利計畫的一部分分配股份。當僱員離職時，僱員股份計畫亦包括公司回購股份的安排。如股份是由參加僱員股份計畫的僱員購買的，並且是為該等僱員的利益而持有的，則公司可為購買其本身的股份提供款項：《公司條例》第32章第47C（4）條。某人的公司僱員身份不因其參與該等計畫而受影響。Halsbury’s Laws of Hong Kong, 第10冊，僱傭，第 [145.007]冊。因此等股票的變現、佔有或者轉讓而獲得的任何收益均屬應課稅收入：《稅務條例》第112章第9條。另見 Employee benefit。
随便看	Guarantor body Guarantor corporation Guardian Guardian ad litem Guardianship order Guidelines Guilty plea Gun Habeas corpus Habeas corpus ad subjiciendum Habendum Habere facias possessionem Habit Habitual criminal Habitual drunkard Habitual residence Hacker Hadley v Baxendale, rule in Hague Protocol 1955 Hague Rules 1924 Hague-Visby Rules 1979 Half-secret trust Half-sibling Half-truth Hamburg Rules 1978

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