股权代持的法律争议及税务处理

Author(s)：

管梓佑

Publication Title：

Wen Yuan (Primary School Edition) 2021 No.04

Affiliations：

福建顺隆律师事务所福建永安 366000

Abstract：

所谓代持股权，是对股权存在形式一种的特殊称呼，也称为委托持股。简单的说，创业、融资、扩股都需要风险投资，但投资者可以用别人的名字代替自己的名字来行使自己公司的权利和义务，同时也会有投资的收益收入囊中。这样的股权代持行为是比较普遍的，而由于股权代持是比较隐蔽的，因此就非常容易出现争议问题。

Keywords：

股权代持；税务处理；裁判

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[1] 管梓佑.股权代持的法律争议及税务处理[J].Wen Yuan (Primary School Edition),2021(04),.

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