Proceedings of the 2016 4th International Education, Economics, Social Science, Arts, Sports and Management Engineering Conference (IEESASM 2016)

Study on Tax Evasion of Red-chip Listing

Authors
Jing Wang
Corresponding Author
Jing Wang
Available Online September 2016.
DOI
10.2991/ieesasm-16.2016.10How to use a DOI?
Keywords
Red-chip listing; Tax evasion; Game; Offshore tax havens
Abstract

The red-chip listing is a phenomenon happened in the process of bypass listing of companies at abroad in our country's economic development. And it is a process that the domestic enterprises set up shell companies in the Cayman Islands, British Virgin Islands, and Bermuda and other offshore financial centers. The shell company purchases the assets of domestic enterprises, and then applies for listing in overseas in the name of the shell company outside to raise money at home. Although the red-chip listing, to a certain extent, solved the part of financing problems facing enterprises in our country, especially for small and medium-sized enterprises, at the same time, it has brought a lot of problems, such as the huge tax loss and loss of national wealth, etc.. How to effective deal with tax erosion problems caused by the red-chip listing also is a very realistic and important problem for us to take consideration.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2016 4th International Education, Economics, Social Science, Arts, Sports and Management Engineering Conference (IEESASM 2016)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2016
ISBN
10.2991/ieesasm-16.2016.10
ISSN
2352-5428
DOI
10.2991/ieesasm-16.2016.10How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Jing Wang
PY  - 2016/09
DA  - 2016/09
TI  - Study on Tax Evasion of Red-chip Listing
BT  - Proceedings of the 2016 4th International Education, Economics, Social Science, Arts, Sports and Management Engineering Conference (IEESASM 2016)
PB  - Atlantis Press
SP  - 45
EP  - 49
SN  - 2352-5428
UR  - https://doi.org/10.2991/ieesasm-16.2016.10
DO  - 10.2991/ieesasm-16.2016.10
ID  - Wang2016/09
ER  -