今年第一年参加, 关于交税, 公司网页上有一段话我转了几个弯还是理解不了, 懂行的朋友能不能用简单的话帮我解释一下, When a participant sells, gifts, or otherwise disposes of shares purchased under the Plan more than two years after the first day of the applicable purchase period: (i) The excess of the fair market value on the date of the disposition over the amount paid for the shares, or the excess of the fair market value on the first day of the purchase period over 90% of the fair market value of the shares on the last day of the purchase period, whichever is less, will be treated as compensation taxable as ordinary income. (ii) The excess of the amount realized upon the disposition over the sum of the amount paid for the shares and the amount of ordinary income recognized under (i) above will be treated as long-term capital gain. 如果拿满两年，究竟怎么交税呀？假设purchase period是半年一次, from January 2 to July 1 and from July 2 to January 1. 先谢谢了
When a participant sells, gifts, or otherwi se disposes of shares purchased under the Plan more than two years after the first day of the applicable purchase period: (i) The excess of the fair market value on the date of the disposition over the amount paid for the shares, or the excess of the fair mark et value on the first day of the purchase period over 90% of the fair market value of the shares on the last day of the purchase period, whichever is less, will be treated as compensation taxable as ordinary income.
When a participant sells, gifts, or otherwise disposes of shares purchased under the Plan more than two years after the first day of the applicable purchase period: (i) The excess of the fair market value on the date of the disposition over the amount paid for the shares, or the excess of the fair market value on the first day of the purchase period over 90% of the fair market value of the shares on the last day of the purchase period, whichever is less, will be treated as compensation taxable as ordinary income.
(ii) The excess of the amount realized upon the disposition over the sum of the amount paid for the shares and the amount of ordinary income recognized under (i) above will be treated as long-term capital gain.
如果拿满两年，究竟怎么交税呀？假设purchase period是半年一次, from January 2 to July 1 and from July 2 to January 1.
先谢谢了
When a participant sells, gifts, or otherwi se disposes of shares purchased under the Plan more than two years after the first day of the applicable purchase period:
(i) The excess of the fair market value on the date of the disposition over the amount paid for the shares, or the excess of the fair mark et value on the first day of the purchase period over 90% of the fair market value of the shares on the last day of the purchase period, whichever is less, will be treated as compensation taxable as ordinary income.
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