第一部分VIE境外上市篇
第一节VIE模式下的法律风险
第二节统计表
Part ⅠOverseas Listing through VIE Structure
Section 1Legal Risks of VIE Structure
Section 2Statistics Form
第二部分做空机制篇
第一节不仅仅是做空
一、不仅仅是做空
（一）“做空机制”下的挑战：中国概念股遭“做空”
（二）开启中国的“做空时代”
二、做空机制的适用
（一）正确处理政府与市场的关系
（二）完善法律制度建设
（三）提高投资者风险意识
（四）提高企业素质，参与国际竞争
三、结语
第二节问答笔录
——在中国的转融通与做空
一、问题清单
二、具体回答
（一）转融通在中国的模式
（二）中国转融通业务中的做多和做空
（三）重要意义
（四）相关规则
（五）对于投资者的建议
Part ⅡShort Selling
Section 1Not Merely Short Selling
1Not Merely Short Selling
1.1The Challenges under Short Selling：Short?Sale Transaction upon
Chinese Concept Stock
1.2The Rise of Short Selling in China
2Application of Short Mechanism
2.1Relationship between Government and the Market
2.2Improve the Build?up of a Legal Regulatory System
2.3Improving the Risk Awareness of Investors
2.4Enhancing Enterprise Quality and Involving International Competition
3Final Thoughts
Section 2Written Record as to Questions and Answers
—Margin Trading and Short Selling in China
1Schedule：Question List
2Reply Information
2.1The Model of Margin Trading in China
2.2More Doer and Short Selling in Margin Trading of the PRC
2.3Significance
2.4Relevant Rules
2.5Advice to Investors
第三部分制度建设篇
第一节重塑信心
——有关中国概念股诚信危机下制度建设的几点建议
一、中国企业境外上市模式
二、建立上市前培训制度
三、规范财务制度
四、提高公司治理结构
五、信息披露制度
六、共同监管
七、结语
第二节私有化小结
一、私有化的含义
二、私有化的方式
三、私有化架构
四、中国概念股私有化
Part ⅢBuilding up of Regulatory System
Section 1Restoring Confidence
—Some Suggestions about the System Construction of China Concept Stocks
Credit Crisis
1The Overseas Iisting Pattern Adopted by Chinese Companies
2Training System Prior to an Overseas Listing
3Regulating the Accounting System
4Improving the Corporate Management Structure
5Information Disclosure System
6Shared Oversight
7Final Thoughts
Section 2Brief Summarization of Going Private Transaction
1The Concept of Going Private Transaction
2The Mode of Going Private Transaction
3The Structure of Going Private Transaction
4Going Private Transaction by Chinese Concept Stock
第四部分对赌协议篇
对赌协议在中国的合法性
一、对赌协议的基本含义
二、对赌协议的法律性质
（一）对赌协议是射幸合同
（二）保险合同、赌博合同与对赌协议
三、对赌协议在其他国家和地区的适用
四、对赌协议目前在我国的实际应用
（一）海富投资VS甘肃世恒案的启示
（二）对赌协议在境内上市中的应用
五、小结
Part ⅣVAM
The Legality of VAM in China
1The Basic Concept of VAM
2The Legal Character of VAM
2.1VAM Being an Aleatory Contract
2.2Insurance Contract，Gambling Contract and VAM
3The Application of VAM in other States or Areas
4The Actual Application of VAM in China at Present
4.1Inspiration of the Case of Haifu Investment VS Gansu Shiheng
4.2The Application of the Domestic Listing as to VAM
5Final Thoughts
第五部分去红筹篇
第一节去红筹的法律风险
一、选择“私有化”
二、拆除红筹架构
（一）红筹架构
（二）注销境外公司
（三）上市主体的选择
（四）业绩连续计算
三、税收法律风险
（一）境外特殊目的公司缴纳企业所得税
（二）非居民企业的698号文
四、代扣代缴企业所得税
五、个人所得税
六、外汇法律风险
（一）75号文逃汇法律风险
（二）142号文
七、结论
第二节去红筹法律法规节选
一、首次公开发行部分
（一）境外发行
（二）境内发行
二、税收部分
（一）企业所得税法
（二）个人所得税法
（三）285号文
（四）698号文
三、外汇部分
（一）总则
（二）专门法规
（三）外汇使用
Part ⅤDismantling Red Chip Structure
Section 1Legal Risks of Dismantling Red Chip Structure
1Choice of Privacy
2Dismantling Red Chip Structure
2.1Red Chip Structure
2.2Cancellation of Overseas Companies
2.3The Choice of Listing Subject
2.4The Continuous Calculation of Performance
3The Legal Risks of Tax
3.1The Enterprise Income Tax of Overseas SPV
3.2Compliance with Circular No.698
4Withholding EIT
5Individual Income Taxes
6The Legal Risks of Foreign Exchange
6.1The Legal Risks Concerning Evasion of Foreign Exchange Subject to
Circular No.75
6.2The Legal Risks of Usage of Foreign Exchange—Circular No.142
7Final Thought
Section 2Selection from Regulations Regarding Dismantling Red Chip
Structure
1Initial Public Offering Section
1.1Overseas Listing
1.2Domestic Listing
2Tax Section
2.1Enterprise Income Tax Law
2.2Individual Income Tax Law
2.3Circular No.285
2.4Circular No.698
3Foreign Exchange Section
3.1General Principles
3.2Special Regulations
3.3Usage of Foreign Exchange
附：最新动态
美国OTCBB对完善我国全国性场外股份交易市场的启示
一、市场范围
二、挂牌条件
三、市场监管者
四、转板
五、做市商制度
六、市场投资主体的限制
七、后记
Attachment：the Newest Article
Inspiration Regarding Bettering National Equities Exchange and Quotations
Market from OTCBB of America
1Market Scope
2Listing Condition
3Market Supervisor
4The Transition of Board
5The System of Market Maker
6The Limitation upon the Investor Subject of the Market
7Postscript
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