西安一品家
In 2011 April, the State Administration of Taxation issued [ 2011 ] 27 date, listed company equity incentive income tax percentage calculation, no longer subject to IRS letter [ 2009 ] 461 announcement of listed companies holding level limit"".The IRS letter [2009] 461" on the equity incentive of some issues concerning the individual income tax"Individuals within the tax year made the first stock options, stock appreciation rights and restricted stock units income, listed companies should be in accordance with the finance and taxation [2005 ] 35 date file fourth paragraph 1 column formula to calculate the personal income tax withholding. But the equity incentive policy of personal income tax only applies to the listed companies and listed company holding enterprises employees, including listed companies accounted for the proportion of share holding enterprises for a minimum of 30% ( indirect holdings limited to a listed company on the two subsidiary of Holdings )Finance and taxation [2005 ] 35" on the Levy of individual income tax"A stock subscription income ( the income tax calculation, ) in the form of stock options in the wage and salary income can be distinguished from the other month salary income, taxable income = ( alone in the form of stock options salary taxable income / prescribed number of months x applicable tax - Susuankouchushu ) x prescribed number of months calculation, which provides a number of months, refers to the income obtained within the territory of China staff during the months, longer than 12 months, calculate by 12 months.As of 2011 April the State Administration of taxation [ 2011 ] twenty-seventh date announcement of the release, the discount calculation way is no longer subject to listed companies holding level limit. [ 2009 ] 461 in brackets" indirect holdings limited to a listed company on the two subsidiary holding" repeal.With [ 2011 ] twenty-seventh release, we suggest, not the employee stock ownership plan information submitted to the tax authorities or as a result of "two subsidiary" level limit and rejected a domestic listed company, should as soon as possible to the competent tax authorities reported, in order to ensure the enjoyment of the preferential treatment.
夏萱萱大人
最終控制人，也叫實際控制人：可能是直接持股的控股股東，也可能是控股股東的控股股東，對國內(nèi)公司來說，一般會追溯至國資委或自然人。掌握公司重要事項、發(fā)展戰(zhàn)略的最終決策權(quán)。直接控股股東：公司在工商部門登記的直接持股人，也會反映在公司章程中，持股比例超過50%，或雖未超過50%，但為第一大股東（相對控股）。間接控股股東：直接控股股東的控股股東。控股股東：包括直接控股股東和間接控股股東。并不一定是董事長。
海派小小甜心
直接控股：A對B百分之百控股，B對C百分之百控股，能說A對C是直接控股50%。間接控股：未直接持有股份而是通過其直接控股的子公司持有50%以上股份的方 式，獲得對另一定或幾家公司的財務(wù)和經(jīng)營方針控制權(quán)的企業(yè)集團結(jié)構(gòu)。 如，A控制B的80%股權(quán)，B控制C的70%股權(quán)，則A對C的間接控股。
