借壳上市是指非上市公司获取上市公司部分股权,以取得上市公司的控股权,最终达到上市目的。一般会在资本市场上选择那些经营效益差、市值规模比较小、股权结构较分散的公司作为“壳公司”。借壳上市涉及一系列异常复杂重组交易过程和活动,面临复杂的税务问题。本文通过浙商集团借壳SST亚华上市案例,探讨借壳上市相关税务处理。一、借壳上市案例资料SST亚华是一家深交所上市公司,主营业务为生 Backdoor listing refers to the non-listed companies to obtain part of the shares of listed companies in order to obtain the controlling stake in listed companies, and ultimately achieve the purpose of listing. In general, companies that choose to operate in the capital market with poor business performance, relatively small market capitalization and relatively decentralized ownership structure are considered “shell companies.” Backdoor listing involves a series of complex and complex restructuring of the transaction process and activities, facing complex tax issues. This article through the case of Zheshang Group backdoor listing SST Asia, to explore the backdoor listing related tax treatment. First, the backdoor listing Case information SST Asia is a Shenzhen Stock Exchange, the main business for the students