Compliance with tax law to be listed companies, the tax certificate issued by the tax authorities is an important reference factors. If the business tax issues arise in the preparation of the listing stage, is bound to affect the smooth listing. So, the proposed tax issues which listed companies should focus on it? Tax issues tax issues left over from history is an important historical source generates tax risk, which, to be listed with the relevant tax authorities should actively communicate effectively, solve tax problems left over by history as soon as possible, where appropriate, should tax Tax authorities for approval to issue a clear approach, which is the ideal way to eliminate or reduce tax risk. When necessary, the proposed duration of employment listed companies can also help researchers and tax agencies to deal with such issues, to share part of the risk. Otherwise, always on tax issues left over from history who ignore the attitude companies listing process, most likely because of time constraints and ill-considered but did not choose the most appropriate solution to the problem, the result may pay a higher tax costs, and may even affect the company's listing process. Corporate restructuring in general tax issues, before companies listed, often holding structures and business operating model will restructure the market to operate more efficiently on, more attractive to investors. In the course of this reorganization, the companies often face many new tax issues typically include: whether the listed holding structure more efficient taxation arrangements, restructuring business model is to bring new tax costs, whether or not the association transfer pricing issues more prominent party transactions, personal tax issues founder, senior management and employees deal with the accuracy of the restructuring of the tax is more attractive to investors, and so on. If companies can be listed as soon as possible and to focus on these issues and actively take measures to business restructuring and tax planning together organically, both to meet the company's business plan, but also effectively reduce the tax risks. Of particular note is that business restructuring undertaken prior to listing companies, must be based on the company's business development needs and goal-oriented, that is to have a reasonable business purpose. If you are tax-oriented, then the tax authorities may be identified for the purpose of the whole arrangement is a tax, which does not recognize corporate tax arrangements, and tax adjustments in accordance with reasonable methods. Transfer pricing tax issues enterprises are likely to result in the reorganization does not have a reasonable business purpose is tax adjustments in transfer pricing equally likely because the transaction does not comply with the arm's length principle is tax adjustments. In general, transfer pricing was identified as the main object of the enterprise, including: the number of consecutive years of operating losses or fluctuations in corporate profits, there are differences of related party transactions and non-profit enterprises related transactions, and low tax jurisdictions than the amount associated with their business dealings big business, the existence of royalties or other service fees paid by businesses, using unusual methods of business, such as transfer pricing. "Management Measures initial public offering and listing" tax dependent clearly states: "The operating results of the issuer does not exist rely heavily on tax incentives." In practice, if all of the profit tax benefits accounted for an average of more than 20% will pose a serious tax dependent, but will constitute IPO (initial public offering) of absolute obstacles. In the past, regulators review process, the focus is to declare the existence of corporate tax evasion, and less impact on corporate performance factor if there is no major illegal, do not constitute a listing of practical obstacles. Currently regulators in the reporting enterprise Tax on IPO issue verification, tax has become dependent on a very important aspect. Tax issues stock options business in the overseas market to focus on the process of the tax considerations that companies issuing stock options may have to face. Stock options in China relatively heavy tax burden, the company should strive to ensure that employees enjoy the benefit of stock options, they also need to consider how to legally reduce the relatively heavy tax burden. Now many Chinese employees enjoy bringing stock companies listed overseas benefit options. Employees get benefits while price to pay tax. On the one hand incentives to motivate you, on the one hand to be taxed. So if the stock option tax issues handled properly, in fact, to the benefit of employees of enterprises play a significant discount. Employee stock options at the time of subscription must pay taxes, many companies in the design of the stock option plan did not take into account the impact of tax on. Think stock options is a legal problem, in fact the greatest impact is the tax issue. Stock option tax is basically a look at the implementation of domestic price and the fair market price at the time of the post, if the former than the latter, as Chinese wages to pay personal income tax. Progressive rates ranging from 5 to 45%. Employee stock sale proceeds deemed transfer of property income, you need to pay personal income tax rate of 20 per cent in the domestic A-share market, according to the provisions of the temporary transfer of shares is tax-free, but it comes to stock options are listed overseas companies, needs pay 20% of personal income tax. Please contact us for Beijing Shun Hing Square Co., Ltd. is a tax firm specializing in tax consulting, tax audit, tax agents of the company, main services are corporate income tax final settlement of audit, the audit confirmed losses, up losses audit; enterprise loss of property tax deduction audit; land tax liquidation audit; business tax write-off liquidation and auditing engagements. We also provide enterprises with financial and tax advice; tax adviser; tax planning; enterprise risk management Tax; Tax Services business mergers and acquisitions asset restructuring, debt restructuring. We hope our professional team is here to answer all questions on business. Contact: Website: www.fangxingjituan.com Business Hotline: 4006-47-4006 18500533979