借壳上市涉及的相关会计及税务问题研究

发布时间：2018-06-28 20:34

本文选题：借壳上市 + 反向收购　；参考：《上海交通大学》2012年硕士论文

【摘要】：借壳上市作为企业一种特殊的上市融资手段之一，在中国资本市场融资中曾经起到非常重要的作用，，许多无法达到证监会上市要求的企业通过这种途径获得了企业发展必要的资金。中国企业内地借壳上市可以追溯到1993年的宝延事件。之后，借壳上市潮涌华夏大地，随着操作的不断成熟，借壳上市也因股票、资产的不同处理方式而变得越发复杂。而在整个借壳上市发展的过程中，国内的会计准则和税务法规也随着经济发展而不断地改进。本文归纳了不同的借壳方式在会计税务中的不同处理方法，以使读者更好的了解借壳上市涉及的会计税务问题，并能为从事借壳会计、税务处理的业内人士提供有益的帮助。本文的逻辑脉络如下：首先，文章阐述了借壳上市的定义、不同的操作模式，随后，总结了中外借壳上市会计处理规范的变迁，并对不同的会计处理方法进行了比较，同时，通过“容安借壳ST成功”实际案例，分析实际操作中会计方法的选择及对财务报表的影响。文章的后一部分描述了借壳上市中涉及的税务方面，整个包括借壳上市涉税法律汇总，不同操作方法的分析，及对近期两起借壳上市案例的涉税分析。最后，作者对本文的结论进行了概括性的描述。
[Abstract]:As one of the special means of listed financing for enterprises, the backdoor listing has played a very important role in the capital market financing of China. Many enterprises that can not meet the requirements of the SFC have obtained the necessary funds through this way. The mainland backdoor listing of Chinese enterprises can be traced back to the event of the 1993 treasure. After that, the borrowing shell listed in China, with the continuous maturation of the operation, the backdoor listing has become more complicated because of the different ways of stock and asset processing. In the process of the development of the whole shell listing, the domestic accounting standards and tax regulations have been constantly improved with the development of the economy. The different processing methods in the accounting tax can make the reader better understand the accounting and tax issues involved in the shell listing, and provide useful help for the people engaged in the backdoor accounting and tax treatment.
The logical vein of this article is as follows: first, the article expounds the definition of the listing of the shell and the different operating modes. Then, it summarizes the changes of the accounting treatment rules of the Chinese and foreign backdoor listing, and compares the different accounting treatment methods. At the same time, it analyzes the selection of the accounting methods in the actual operation through the actual case of "Rong an ST Cheng Gong". The latter part of the article describes the tax aspects involved in the listing of the shell, including the collection of tax related laws, the analysis of the different operating methods, and the analysis of the two cases in the near future. Finally, the author gives a general description of the conclusion of this article.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

【引证文献】