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公司旧股东（作为处置股份之资本利得税）和公司（作为视同处置的收益）会被征收税项。向纳税人征收资本利得税看似合乎逻辑，然而，向实体征税的过程对实体本身没有实际的附加利益，只是对其经营造成负担。
公司旧股东（作为处置股份之资本利得税）和公司（作为视同处置的收益）会被征收税项。向纳税人征收资本利得税看似合乎逻辑，然而，向实体征税的过程对实体本身没有实际的附加利益，只是对其经营造成负担。
Reanda International Network Limited, a Hong Kong limited company wholly owned by Reanda International Investment (Beijing) Company Limited, a PRC limited company, collectively known as Reanda International. Network firms of the Reanda International Network, including both member firms and correspondent firms, are affiliated with Reanda International, each of which is a separate legal entity and does not act as agent of Reanda International or any other member firm. Reanda International and each member firm are liable only for their own acts or omissions and are not responsible for the activities or services of any other. Reanda International provides no client services. All rights reserved.
利安达国际网络有限公司为利安达国际投资（北京）有限公司（一家中国有限公司）的全资香港子公司（与其他有关附属机构合称为「利安达国际」）。利安达国际之网络所，包括成员所和联系所，均为独立法律实体，不代表利安达国际或任何利安达国际其他网络所。利安达国际及各网络所对各自的行为、疏忽或遗漏不承担任何责任。利安达国际不向客户提供任何服务。利安达国际保留一切权利。
