Studies On Backdoor Listing About Fawer

Listing can make the company not only obtain a stable long-term funds,but also Improve the company's reputation. But by way of initial public offerings (i.e. IPO), there are many conditions and more over time. Backdoor listing is a way of listing . It is accompanied by the development of capital market developed as a phenomenon of capital operation. In China's capital market, the company achieve to listing indirectly through the backdoor listing, broadening the ways and means of financing. Listed Shell Company improves performance, avoiding suspension and delisting risk. Backdoor listing for listed companies and unlisted companies bring about the benefit of a win-win. With the rapid development of market economy and corporate awareness of the continued strengthening of the financing, corporate backdoor listing has also been concerned about all aspects and more attention. Stock market has emerged for many of the "shell" companies. People studying the issue about merger and reorganization, whether for is vigorously promoting the reform of state-owned enterprises, or for China's financial and capital markets healthy development in the 21st century, has great significance. There are more about strategic, financial, business and other interests to consider and negotiate the dimension to do the game, with little regard for tax and accounting issues. In this paper, using of theory with practical methods about Fawer Automotive Parts Co., Ltd. in backdoor listing on the corporate income tax, VAT, business tax, stamp duty, land tax, deed tax, personal income tax and accounting to do a more comprehensive analysis . First introduce the backdoor listing of Studies, including the concept of backdoor listing, backdoor listing of international and domestic context analysis, backdoor listing significance and prospects. After the introduction of the overview, this Article make a detailed description of the project followed by backdoor listing on Fawer Automotive Parts Co., Ltd. and Shengrun. On this basis, study business tax involved backdoor listing process. From corporate income tax, VAT, business tax, stamp duty, land tax, deed tax, personal income tax personal income tax, study Fawer and shareholders in the process of tax liability and to enjoy preferential tax policies. In the last,study accounting. Provide tax incentives of the relevant documents. The difference is that this study is the case, Based on the case in practical work to make tax-related analysis, instead of a large number of samples for the analysis of a problem. On a case basis, analysis of many problems, make the corporate have a total understanding about issues involved backdoor listing. Provide support for Fawer.