The 21st Lecture of Peking University Economic Law Forum Successfully Held
On November 18th, the twenty-first academic lecture of the Peking University Economic Law Forum "Taxation issues related to subscription (sale) of warrants" was successfully held in the (Leo) Koguan Building of Peking University Law School. This lecture was chaired by Prof. Ye Shan and was lectured by Prof. Huang Maorong of Law School of Taiwan University,Prof. Zhang Shouwen, Director of Institute of Economic Law of Peking University, was the guest speaker of this lecture.Also present at the lecture was Ms. Wu Mingzi, the wife of Prof. Huang Maorong.The lecture attracted many students from Peking University Law School and other colleges.
Prof. Huang Maorong first unveiled the "modernization" veil of subscription (sale) warrants for everyone, and then clarified how to distinguish the issuance and trading behavior of subscription (sale) warrants through examples, and focused on the income tax during the issue stage problem.Prof. Huang Maorong expounded the issues of how to confirm the relevant expenses when calculating the income tax from the issuance of subscription (sale) warrants from the two principles of the net principle of income tax law and the principle of matching income and expenses.
Afterwards, Prof. Zhang Shouwen summarized the lecture, highly affirmed Professor Huang Maorong's profound knowledge in tax law, civil law, and other disciplines and his wisdom in the theoretical research of cross-strait fiscal and tax law.
During the interactive Q & A session, the students focused on the topic, actively asked questions, and had a deep-level interaction with Professor Huang Maorong. This lecture enabled students to have a deeper understanding and understanding of the highly professional content of taxation issues related to the subscription (sale) of warrants.
Finally, Ms.Wu Mingzi, the wife of Prof. Huang Maorong, gave a short speech. Through the research experience of Prof. Huang Maorong, she encouraged students to persist in the spirit of hard work to achieve success.
Translated by Qiu Yiting
Edited by Rosie