taxation

It is important to calcualte the tax at the exercise date.

e.g. You get the share option from your company for $2,000 and exercise half of the option for $1,500. The the gain would be $500.
For 2006/2007
Sales procceds of share option $1,500
Less: costs of share option $1,000
Assessable income $500
If the remianing balance is exercised at 2007/2008, then the same calculation can also be applied.
員工要共付一筆錢去paid the options, say $100
Then : Market value of shsares on the date of
exercising the option $1,500
Less: cost of option $100
Cost of acquiring the
shares $1,000 $1,100
Assessable income $400

那麼那筆payment要如何做?

Just deduct the payment of the option from the first exercise date.