Deductions & credits

after a lot of research work online, I guess I may treat it as restricted stocks.  I pay 1st time US tax in the year of vesting, as wages (because this does be treated as wages in China, and is reported in W-2 if in US), and pay 2nd time US tax as long-term capital gain in the year of selling.  Is that ok?  But in this way, I won't report this restricted stocks to IRS until I sell it, is that ok?  Thanks a lot!