那报税额应该如何计算呢？比如公司在每股50美金时授予我未来4年共4000股，每年给1000股，等到第一年收到1000股时，股价已经涨到100美金了，而我选择一直持有不卖，过了2年，到200美金一股时我卖掉了。那我还是应该按照收到时的100美金X1000股=10万美金报税？而不是卖出股票时报税？
链接里全有，按照vest时候价值，以后涨了不管
How Gains are Computed
Without Selling Restriction
Gains from ESOP = Open market price of share on date of exercise less price paid for the shares (exercise price)
Gains from ESOW plan (with vesting imposed) = Open market price of share on date of vesting less price paid for the shares
Gains from ESOW (with no vesting imposed) = Open market price of share on date of grant less price paid for the shares
Without Selling Restriction
Gains from ESOP = Open market price of share on date of exercise less price paid for the shares (exercise price)
Gains from ESOW plan (with vesting imposed) = Open market price of share on date of vesting less price paid for the shares
Gains from ESOW (with no vesting imposed) = Open market price of share on date of grant less price paid for the shares
Huasing Association 1999 - 2013