中国概念股五部曲 中英文对照PDF|Epub|txt|kindle电子书版本网盘下载

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第一部分VIE境外上市篇1

第一节VIE模式下的法律风险1

第二节 统计表6

Part Ⅰ Overseas Listing through VIE Structure10

Section 1 Legal Risks of VIE Structure10

Section 2 Statistics Form18

第二部分 做空机制篇22

第一节 不仅仅是做空22

一、不仅仅是做空22

（一）“做空机制”下的挑战：中国概念股遭“做空”23

（二）开启中国的“做空时代”24

二、做空机制的适用25

（一）正确处理政府与市场的关系25

（二）完善法律制度建设26

（三）提高投资者风险意识26

（四）提高企业素质，参与国际竞争27

三、结语27

第二节 问答笔录——在中国的转融通与做空27

一、问题清单27

二、具体回答28

（一）转融通在中国的模式28

（二）中国转融通业务中的做多和做空29

（三）重要意义30

（四）相关规则31

（五）对于投资者的建议32

Part Ⅱ Short Selling33

Section 1 Not Merely Short Selling34

1 Not Merely Short Selling34

1.1 The Challenges under Short Selling：Short-Sale Transaction upon Chinese Concept Stock34

1.2 The Rise of Short Selling in China36

2 Application of Short Mechanism38

2.1 Relationship between Government and the Market38

2.2 Improve the Build-up of a Legal Regulatory System38

2.3 Improving the Risk Awareness of Investors39

2.4 Enhancing Enterprise Quality and Involving International Competition40

3 Final Thoughts40

Section 2 Written Record as to Questions and Answers—Margin Trading and Short Selling in China40

1 Schedule：Question List41

2 Reply Information41

2.1 The Model of Margin Trading in China42

2.2 More Doer and Short Selling in Margin Trading of the PRC42

2.3 Significance45

2.4 Relevant Rules45

2.5 Advice to Investors48

第三部分 制度建设篇49

第一节 重塑信心——有关中国概念股诚信危机下制度建设的几点建议49

一、中国企业境外上市模式50

二、建立上市前培训制度52

三、规范财务制度53

四、提高公司治理结构54

五、信息披露制度55

六、共同监管56

七、结语56

第二节 私有化小结57

一、私有化的含义57

二、私有化的方式57

三、私有化架构58

四、中国概念股私有化58

Part Ⅲ Building up of Regulatory System60

Section 1 Restoring Confidence—Some Suggestions about the System Construction of China Concept Stocks Credit Crisis61

1 The Overseas listing Pattern Adopted by Chinese Companies62

2 Training System Prior to an Overseas Listing65

3 Regulating the Accounting System67

4 Improving the Corporate Management Structure68

5 Information Disclosure System69

6 Shared Oversight71

7 Final Thoughts72

Section 2 Brief Summarization of Going Private Transaction72

1 The Concept of Going Private Transaction72

2 The Mode of Going Private Transaction73

3 The Structure of Going Private Transaction74

4 Going Private Transaction by Chinese Concept Stock74

第四部分 对赌协议篇76

对赌协议在中国的合法性76

一、对赌协议的基本含义77

二、对赌协议的法律性质79

（一）对赌协议是射幸合同79

（二）保险合同、赌博合同与对赌协议80

三、对赌协议在其他国家和地区的适用83

四、对赌协议目前在我国的实际应用83

（一）海富投资VS甘肃世恒案的启示84

（二）对赌协议在境内上市中的应用89

五、小结90

Part Ⅳ VAM92

The Legality of VAM in China92

1 The Basic Concept of VAM94

2 The Legal Character of VAM98

2.1 VAM Being an Aleatory Contract98

2.2 Insurance Contract， Gambling Contract and VAM99

3 The Application of VAM in other States or Areas104

4 The Actual Application of VAM in China at Present104

4.1 Inspiration of the Case of Haifu Investment VS Gansu Shiheng105

4.2 The Application of the Domestic Listing as to VAM113

5 Final Thoughts115

第五部分 去红筹篇117

第一节 去红筹的法律风险117

一、选择“私有化”118

二、拆除红筹架构119

（一）红筹架构119

（二）注销境外公司121

（三）上市主体的选择122

（四）业绩连续计算123

三、税收法律风险123

（一）境外特殊目的公司缴纳企业所得税123

（二）非居民企业的698号文125

四、代扣代缴企业所得税125

五、个人所得税126

六、外汇法律风险127

（一）75号文逃汇法律风险127

（二）142号文128

七、结论129

第二节 去红筹法律法规节选129

一、首次公开发行部分129

（一）境外发行129

（二）境内发行134

二、税收部分142

（一）企业所得税法142

（二）个人所得税法143

（三）285号文144

（四）698号文144

三、外汇部分146

（一）总则146

（二）专门法规147

（三）外汇使用148

PartⅤ Dismantling Red Chip Structure150

Section 1 Legal Risks of Dismantling Red Chip Structure150

1 Choice of Privacy152

2 Dismantling Red Chip Structure154

2.1 Red Chip Structure154

2.2 Cancellation of Overseas Companies156

2.3 The Choice of Listing Subject157

2.4 The Continuous Calculation of Performance158

3 The Legal Risks of Tax159

3.1 The Enterprise Income Tax of Overseas SPV159

3.2 Compliance with Circular No.698161

4 Withholding EIT163

5 Individual Income Taxes163

6 The Legal Risks of Foreign Exchange165

6.1 The Legal Risks Concerning Evasion of Foreign Exchange Subject toCircular No.75165

6.2 The Legal Risks of Usage of Foreign Exchange—Circular No.142167

7 Final Thought169

Section 2 Selection from Regulations Regarding Dismantling Red Chip Structure170

1 Initial Public Offering Section170

1.1 Overseas Listing170

1.2 Domestic Listing177

2 Tax Section191

2.1 Enterprise Income Tax Law191

2.2 Individual Income Tax Law192

2.3 Circular No.285193

2.4 Circular No.698194

3 Foreign Exchange Section196

3.1 General Principles196

3.2 Special Regulations198

3.3 Usage of Foreign Exchange200

附：最新动态203

美国OTCBB对完善我国全国性场外股份交易市场的启示203

一、市场范围205

二、挂牌条件205

三、市场监管者206

四、转板207

五、做市商制度208

六、市场投资主体的限制208

七、后记209

Attachment：the Newest Article210

Inspiration Regarding Bettering National Equities Exchange and Quotations Market from OTCBB of America210

1 Market Scope213

2 Listing Condition214

3 Market Supervisor214

4 The Transition of Board216

5 The System of Market Maker217

6 The Limitation upon the Investor Subject of the Market218

7 Postscript220