回複：有哪位大俠懂asset purchase or a stock purchase

這裏邊牽扯到若幹accounting和tax問題，答案要看具體情況。你說的賣方是指shareholder吧？Asset purchase稅的問題完全看accounting怎麽做，tax basis是什麽。而且是stock deal還是 asset deal也要看是acquire 100% of the company or just the principal line of business, 買方也要同意才行。