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dc.contributor.author石桐灵
dc.date.accessioned2016-05-17T01:48:53Z
dc.date.available2016-05-17T01:48:53Z
dc.date.issued2013-04-10
dc.identifier.citation证券市场导报,2013,(249):6-10+18
dc.identifier.issn1005-1589
dc.identifier.otherZQDB201304003
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/100157
dc.description.abstract外资股东频频减持或引发上市公司大面积补缴所得税税收优惠。该问题又引出了以下问题:补税的立法依据;新所得税法实施前后相关立法变化;是否对中小股民构成侵权;在IPO前后如何控制或防范“补税风险“。本文详细探究了相关法律法规与政策文件,对上述问题进行了深入探讨。另外,本文从立法高度、执法维度、公司角度对上述问题提出相应的政策建议。
dc.description.abstractRecently the foreign shareholders are frequently shorting their holdings,which may trigger a massive wave of tax incentives repayment by listed companies.This worrisome phenomenon leads to calls for clarifications on the following questions: the legal basis for tax repayment;the legislative changes occurring before and after the new Income Tax Law into force;the possibility of these sales constituting intrusions upon the rights of minority shareholders;and possible devices to control and prevent tax repayment risks in pre-and post-IPO periods.In addition,from the height of the legislation,law enforcement dimension,and corporate angle,some policy recommendations are brought forward upon above questions.
dc.language.isozh_CN
dc.subject税收优惠
dc.subject外资股东
dc.subject股份减持
dc.subjecttax incentives
dc.subjectforeign shareholders
dc.subjectreducing share holdings
dc.title外资股东减持引发的补税问题及其规制——以补缴所得税税收优惠为视角
dc.title.alternativeTax Repayment and its Regulations Caused by Foreign Shareholders Reducing Holdings: From the Perspective of Paying the Income Tax Incentives
dc.typeArticle


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