The materials for the registration and examination of the equity incentive plan include

Legal analysis: (1) The application of the board of directors of listed companies for the implementation of the equity incentive plan at least includes: the examination and approval procedures that have been implemented for the incentive plan, the conditions that have touched on the incentive, and the specific plan for the implementation of the equity incentive plan. At the same time, the board of directors of listed companies shall fill in the Application Form for the Implementation of Equity Incentive Plan and Related Share Transfer as an annex to the application for implementation.

(2) The resolution of the board of directors of the listed company on implementing the equity incentive plan.

(three) the approval documents of the competent department (if applicable).

(4) If the implementation of the equity incentive plan involves subscription funds, the board of directors of the listed company shall also issue a certificate that the relevant shares have received the full subscription funds.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 9 If the public welfare donation expenditure incurred by an enterprise is within 12% of the total annual profit, it may be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.

Article 10 When calculating taxable income, the following expenses shall not be deducted:

(1) Dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) tax late fees;

(four) fines, fines and confiscation of property losses;

(5) Donation expenditures other than those specified in Article 9 of this Law;

(6) sponsorship expenditure;

(7) Unapproved reserve expenditure;

(eight) other expenses unrelated to income.