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

Tax Repayment and its Regulations Caused by Foreign Shareholders Reducing Holdings: From the Perspective of Paying the Income Tax Incentives

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。

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.