Research On Tax Planning Of Domestic Enterprises' Backdoor Listing

The backdoor listing is one of the ways to appear on the market in China,and it is not that simple.A successful backdoor project need us make painstaking efforts.When enterprises are listed on the backdoor,we should consider the value of shell resources,the model of backdoors,and the growth of enterprises after backdoors.But beyond these,another important factor to consider is the cost of taxation.In fact,most taxpayers ignore tax costs and risks because taxes are neither included in the asset table nor included in the balance sheet.The loss caused by this neglect is enormous and cannot be estimated.On the one hand,excessive tax burden will reduce the company's cash flow and reduce the company's operating profit;on the other hand,The taxpayer's different identification,tax policy uncertainty and other factors will also lead to potential tax risks,besides,influence enterprises operation performance affecting business operations indirectly.Therefore,whether the company can successfully backdoor listing,the tax burden plays a very important role.The appropriate tax planning can not only reduce the tax burden that may occur during the backdoor process,reduce the restructuring cost of the enterprise,but also prevent the tax risks that may occur during the backdoor process and even avoid the risks of the later operation of the enterprise.In the securities market,the company's trading scheme of listed companies in the stock market has had the most terminated case because of the “huge tax burden” generated by the exchange.Based on this,this paper first expounds the related theoretical basis of the enterprise's backdoor listing and the enterprise's backdoor tax planning,mainly introduces the three kinds of backdoor models commonly used in the a-share capital market,sorting out the tax legal policies of the backdoor listing,and the backdoor.The listing planning objectives,tax-saving motives and planning risks provided theoretical support for the comprehensive study of the tax planning of the enterprise'sbackdoor listing activities.Secondly,the author combined the Zhongnan real estate in the Shenzhen and Shanghai stock markets in the domestic a-share market to borrow Dalian Jinniu and Tianshen.Based on the real estate and background of the transaction,the company's taxation analysis of the main tax types of each backdoor listing case,and planning and summarizing it.Finally,the author further summarizes six methods that can be applied to domestic enterprises' backdoor listing tax planning,possible tax risks and risk management strategies from the three cases themselves.It is hoped that it can improve the tax planning system for enterprises in China to reduce their tax costs,prevent tax risks,reduce the cash flow burden of enterprises,and make the cost of listing by companies relatively low.Market development.