Research On Legal Issues Of Equity Donation Of Listed Companies

In the history and civilization of our country,philanthropy has a long history.Mozi of ancient have put forward the “The rich give money to the poor”.Philanthropy is the third distribution of social wealth,which can effectively narrow the gap between the rich and the poor and promote the construction of a harmonious society.The modern development of today's philanthropy should not only focus on the breadth and depth of its kindness,but also realize diversification in "open source".At present,the wealth form of our people is becoming more and more complex.Many entrepreneurs do not have large amounts of cash,but have a large number of shares.Philanthropy development experience from the western developed countries,stocks,securities and other donated by has increasingly become an important content,also,in our country,equity donations as a new way of giving,and will has great development potential.However,equity donations compared with traditional cash and in-kind donations has certain particularity,along with the increasingly extensive application,the problems encountered in the process of concrete application also gradually emerges,promote the development of its various conditionality problems to be settled urgently.This article through the analysis of the listed company's equity donations,defines its concept,nature,characteristic,summarized its legal relationship,the value,has been clear about the equity donation model in the legal sense of inevitability and rationality,and through to our country in recent years the development of equity giving legal regulation the analysis of the status quo,supplemented by case study both at home and abroad,combing the some problems which restrict the development of the equity donations.At the same time,using comparative law to absorb foreign excellent experience,combined with the tax law,securities law and other theories,to solve these problems the author's own ideas and Suggestions.