代持股份的财务及税收问题（Financial and tax issues on behalf of the shares）.docVIP

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代持股份的财务及税收问题（Financial and tax issues on behalf of the shares）.doc

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代持股份的财务及税收问题（Financial and tax issues on behalf of the shares）

代持股份的财务及税收问题（Financial and tax issues on behalf of the shares） Financial and tax issues on behalf of the shares As a kind of stock right handling method, stock holding company exists in practice, and our countrys legislation and judicial organ have not issued relevant laws or judicial interpretations. From the understanding of contract law, mostly belonging to the principal-agent relationship, the law does not prohibit [autonomy of private law, your stock you exercise, others will not interfere with you, so the generation of ownership is the objective existence, not what is worth but if you get excited over a little thing, let people hold equity registration in the name, then it it is hard to know, what is true or hold the shares held on behalf of the]; but the company law, Regulations provisions on the administration of company registration of the registered capital, the shareholders or promoters must be invested in its own name, company only recognized in the register of shares of the companys shareholders rights and obligations. IPO audit, often also concerned about the issue of shares held on behalf of the company will require the issue of non - holding shares of the statement. [the company law practice in China basically is not recognized by anonymous shareholders, so investors must be the real name registration, the actual work in the shares to be held is to avoid legal results, especially to circumvent the law some restrictions on the number of shareholders or shareholders of the identity of certain restrictions. The modern ownership has a not bad name. You would want to use shares to be held to circumvent the law norms, to get a benefit in terms of day, let you in other places chidiankui is normal, this is a kind of balance. Often can not have both fish and bears paw] How do you deal with taxes? Tax law does not have such provisions, only on the basis of tax analysis. Hypothesis: A company invested 3 million yuan (including 1 million yuan B Holdings), in the