拟上市公司股权转让法律问题研究

发布时间：2019-06-26 21:35

【摘要】：随着现代公司的不断成长与壮大，股权日渐成为社会财富的重要法律表现形式。如同商品所有权、债权的交易和流转，量大面广的股权流转已经成为市场经济社会的重要法律现象。但由于上市公司存在发行规模大、股东人数众多，以及相关法律规定的局限性等，公司在股权转让过程中也不可避免地存在着各种法律问题，而这些问题的存在，将造成巨大、恶劣的影响，甚至危害社会资源的有效配置和证券市场的有序发展。在公司申请上市过程中，由于存在股东和隐名股东的纠纷、国有股权评估及价格确定机制不完善导致国有资产的大量流失、对职工权益的保护力度不够、核定税收转让价格的复杂性、利用故意降低股权转让价格转让公司资产，进行关联交易等方面的危害性，证监会更多关注的是委托持股、特殊股权的处理、股权转让中所得税款的缴纳以及关联交易的处理和股权转让价格的确定标准。希望通过建立并完善股东资格的认定标准上采取的形式标准、国有股权评估及价格确定机制的规范化、在工会组织内部建立必要的机构、建立中介机构评估和税务机关认定相结合的机制、建立关联交易动态监控机制、完善关联交易的信息披露制度等相关制度，能更有效解决实践中出现的困惑与难题，保障公司股东能够明确预期自己行为之法律后果，，使其股权在自由转让的前提下实现有效的法律合理控制，并尽可能地减少或降低因法律漏洞或理解分歧带来的风险。
[Abstract]:With the continuous growth and growth of modern companies, equity has increasingly become an important legal form of social wealth. Like commodity ownership, the transaction and circulation of creditor's rights, the circulation of large amount and wide range of equity has become an important legal phenomenon in market economy society. However, due to the large issuance scale of listed companies, the large number of shareholders, and the limitations of relevant legal provisions, there are inevitably various legal problems in the process of equity transfer, and the existence of these problems will cause huge and bad effects, and even endanger the effective allocation of social resources and the orderly development of the securities market. In the process of applying for listing, due to the dispute between shareholders and anonymous shareholders, the imperfect mechanism of state-owned equity evaluation and price determination, the loss of a large number of state-owned assets, the insufficient protection of the rights and interests of workers, the complexity of approving tax transfer prices, the harm of intentionally reducing the transfer price of equity to transfer the assets of the company, and carrying out related transactions, the CSRC is more concerned about entrusted shareholding. The treatment of special equity, the payment of income tax in equity transfer and the treatment of related transactions and the determination of equity transfer price. It is hoped that by establishing and perfecting the formal standards adopted in the identification standard of shareholder qualification, the standardization of state-owned equity evaluation and price determination mechanism, the establishment of necessary institutions within trade union organizations, the establishment of a mechanism combining the evaluation of intermediary institutions with the identification of tax authorities, the establishment of dynamic monitoring mechanism of related transactions, and the improvement of the information disclosure system of related transactions, etc., can more effectively solve the perplexity and difficult problems in practice. To ensure that the shareholders of the company can clearly expect the legal consequences of their own behavior, make their shares under the premise of free transfer to achieve effective legal reasonable control, and as much as possible to reduce or reduce the risk caused by legal loopholes or understanding differences.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.51;D922.291.91

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