证券市场导报
證券市場導報
증권시장도보
Securities Market Herald
2013年
4期
4~8
,共null页
税收优惠 外资股东 股份减持
稅收優惠 外資股東 股份減持
세수우혜 외자고동 고빈감지
tax incentives, foreign shareholders, reducing share holdings
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。
外資股東頻頻減持或引髮上市公司大麵積補繳所得稅稅收優惠。該問題又引齣瞭以下問題：補稅的立法依據；新所得稅法實施前後相關立法變化；是否對中小股民構成侵權；在IPO前後如何控製或防範“補稅風險”。本文詳細探究瞭相關法律法規與政策文件，對上述問題進行瞭深入探討。另外，本文從立法高度、執法維度、公司角度對上述問題提齣相應的政策建議。
외자고동빈빈감지혹인발상시공사대면적보격소득세세수우혜。해문제우인출료이하문제：보세적입법의거；신소득세법실시전후상관입법변화；시부대중소고민구성침권；재IPO전후여하공제혹방범“보세풍험”。본문상세탐구료상관법율법규여정책문건，대상술문제진행료심입탐토。령외，본문종입법고도、집법유도、공사각도대상술문제제출상응적정책건의。
Recently 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.
