企业决定在境外上市前,税务安排及集团架构设计是非常重要的一环。本期我们选择了民企在境外上市其中一个热门地方——香港,来作一个上市前税务安排的讨论。背景正如世界各地的中小企业一样,我国的中小企业也面对着融资困难的问题,把公司上市是其中一个有效集资的渠道。除了能为公司开拓通往资本市场之路,方便筹集成本低廉的资金以便发 Before companies decide to go public overseas, the tax arrangements and the design of the group structure are very important parts. In this issue, we have selected private enterprises to list one of the hot spots in overseas markets, Hong Kong, for discussion on a pre-IPO tax arrangement. Background As SMEs in other parts of the world, SMEs in China are also facing the problem of financing difficulties. Listing their companies is one of the channels for effective fund-raising. In addition to opening up the road to capital markets for the company, it is easy to raise low-cost funds