The gain is computed as the difference between the market value of the share at the time of exercising the option and the exercise price, to be taxed as ordinary income in the year of exercise.

• 收益是按照行使股票认购权时股票的市价和行使价格之间的差额进行计算的，并作为股票认购权行使年份的通常收入予以征税。