回复：有哪位大侠懂asset purchase or a stock purchase

这里边牵扯到若干accounting和tax问题，答案要看具体情况。你说的卖方是指shareholder吧？Asset purchase税的问题完全看accounting怎么做，tax basis是什么。而且是stock deal还是 asset deal也要看是acquire 100% of the company or just the principal line of business, 买方也要同意才行。