间接控股英文

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.

最终控制人，也叫实际控制人：可能是直接持股的控股股东，也可能是控股股东的控股股东，对国内公司来说，一般会追溯至国资委或自然人。掌握公司重要事项、发展战略的最终决策权。直接控股股东：公司在工商部门登记的直接持股人，也会反映在公司章程中，持股比例超过50%，或虽未超过50%，但为第一大股东（相对控股）。间接控股股东：直接控股股东的控股股东。控股股东：包括直接控股股东和间接控股股东。并不一定是董事长。

直接控股：A对B百分之百控股，B对C百分之百控股，能说A对C是直接控股50%。间接控股：未直接持有股份而是通过其直接控股的子公司持有50%以上股份的方 式，获得对另一定或几家公司的财务和经营方针控制权的企业集团结构。 如，A控制B的80%股权，B控制C的70%股权，则A对C的间接控股。

直接控股就是通过投资直接控制了被投资单位，例如直接出资享有被投资单位100%股权，那么属于直接控股，间接控股，间接控制被投资单位。例如：A是B的母公司，B能控制C，那么A对C就是间接控股。最终控股：例如：A持有C30%的股份，其子公司B持有C40%的股份，那么A最终能控制C，就属于最终控股。