Font Size: a A A

Research On Tax Issues In The Listing Of Chinese Concept Stocks In China

Posted on:2019-01-03Degree:MasterType:Thesis
Country:ChinaCandidate:K ZhangFull Text:PDF
GTID:2439330596466518Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 2010,with the optimism of the Chinese stocks in the foreign market and the gradual improvement of the domestic capital market,a large number of Chinese stocks listed in the US have been privatized and the VIE structure has been demolished.The purpose is to return to the Chinese stock market.In the stock market,this article will focus on the tax issues involved in the two stages of QH’s return to Chinese stock market.The tax issues are mainly in the following two aspects.One is the acquisition of overseas old shares,mainly involving foreign countries.The exit of investors is rooted in indirect equity transfer.On the other hand,it is the issue of restructuring the equity involved in domestic listings,mainly involving related party transactions and special tax adjustments.The article will start from a series of tax perspectives,combined with the company case,to carry out a series of issues to explore,and finally,to think about the significance and impact of the Chinese stocks re-listing in the domestic market,and propose two suggestions: on the one hand,prepare for the future The tax planning of the the Chinese stock companies provides reference.On the other hand,it proposes optimization suggestions for the taxation supervision policies of such events in China’s capital market.In terms of taxation,it vigorously safeguards the legitimate rights and interests of China and reduces the adverse effects of taxation on the return of the Chinese stocks..
Keywords/Search Tags:Return of Chinese concept stocks, taxation, equity transfer, indirect equity transfer
PDF Full Text Request
Related items