随着社会主义市场经济的不断发展,上市公司与股东等关联方之间资金往来日益频繁,公司为扩大经营向股东等关联方借款,以及公司将资金借给股东等关联方的现象十分普遍,其中隐藏的税务风险也在不断加大。一、公司将资金借给股东等关联方的涉税分析公司将资金借给股东等关联方分为两种情况:一是借给法人股东 With the continuous development of the socialist market economy, capital transactions between the listed company and the shareholders and other related parties have become increasingly frequent. It is very common for the Company to borrow money from related parties such as shareholders to expand its business and to lend the funds to shareholders and other related parties. Among the hidden tax risks are also constantly increasing. First, the company will lend funds to shareholders and other related parties tax-related companies will be lent to shareholders and other related parties divided into two situations: First, to corporate shareholders