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dc.contributor.advisor李刚
dc.contributor.author郭元凯
dc.date.accessioned2016-02-14T02:19:04Z
dc.date.available2016-02-14T02:19:04Z
dc.date.issued2012-09-24 16:59:52.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25202
dc.description.abstract随着境外融资途径的日益成熟,越来越多的中小企业选择境外造壳上市作为自己的融资渠道。企业境外造壳上市的主要目的就是为了更多的筹措资金,如何在上市过程中更好的节约相关开支便成为造壳上市的重要议题,而在境外造壳上市过程中,企业进行的境内资产重组、跨境权益交易环节都要受到国内相关税法规则的规制,所以税务筹划作为企业进行境外造壳上市过程中重要的成本控制方式之一,理应受到我们更多的关注。企业在造壳上市中将会遇到一系列具体的税务筹划问题,例如:筹划方案的选择,相关税法规则的理解,如何协调与税务机关的关系等。本文就试图从税法规则角度梳理造壳上市可能存在的税务筹划思路入手,针对造壳上市过程中的税务筹划问题进行税...
dc.description.abstractABSTRACT With the overseas financing channels becoming better developed, more and more SMEs choose foreign back-door listing as their financing channels. To raise more funds, reduce costs become a big issue. During back-door listing process, domestic assets reorganization, cross-boarder equity transaction will be subject to the regulation of the domestic tax law. So tax planning deserves more att...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32835&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=35789
dc.subject造壳上市
dc.subject税务筹划
dc.subject理论分析
dc.subjectBack-Door Listing
dc.subjectTax Planning
dc.subjectTheoretical Analysis
dc.title境外造壳上市税务筹划的法律问题研究
dc.title.alternativeResearch on Legal Problems of Overseas Back-door Listing Relating to Tax Planning
dc.typethesis
dc.date.replied2012-06-02
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_法律硕士(JM)
dc.description.note学号:13020091150259


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