---
title: 股权激励总览
category: MOC
tags: [股权激励, MOC]
updated: 2026-04-16
status: stable
---

# 股权激励

## 条目列表

- [[RSU]] — Vest 日普通所得，22% 预扣不足陷阱，Cost Basis 错报风险
- [[ESPP]] — 15% 折扣+Lookback，Qualifying 2 年持有，立即卖 vs 持有决策

## Dataview 查询

```dataview
TABLE updated, status, tags
FROM "wiki/股权激励"
WHERE file.name != "00-MOC-股权激励"
SORT updated DESC
```
