Core Viewpoint - The article discusses the illegal practice of hoarding and reselling company names, emphasizing the importance of compliance with regulations regarding enterprise name registration and the potential penalties for violations [7][13]. Group 1: Illegal Practices - Some individuals establish multiple shell companies to hoard company names for resale, which severely occupies public resources and disrupts social order [7][13]. - A case is highlighted where an individual registered three shell companies across different provinces to assist other companies in obtaining names without administrative divisions, leading to multiple name changes and regulatory scrutiny [8][10]. Group 2: Regulatory Framework - The "Enterprise Name Registration Management Regulations Implementation Measures" prohibit malicious hoarding of company names and stipulate that names must serve a legitimate business purpose [7][13]. - Companies that fail to comply with these regulations may face fines ranging from 10,000 to 100,000 yuan for refusing to rectify their actions after being ordered to do so [7][13]. Group 3: Compliance Requirements - Enterprises applying for names without administrative divisions must have a certain operational foundation and engage in cross-provincial business activities, as per the regulations [13]. - The article warns against speculative practices in name registration, indicating that such actions could lead to administrative penalties and loss of resources [13].

Core Points - The article discusses the regulations regarding personal income tax management for equity transfer as outlined by the State Administration of Taxation [6][7]. Group 1: Tax Regulations - The article specifies that taxpayers must declare and pay taxes to the tax authority by the 15th of the following month under certain conditions, such as when the transferee has paid or partially paid the equity transfer price [6]. - It defines equity transfer as the act of an individual transferring equity to another individual or legal entity, which includes various scenarios such as selling equity, public offerings, and forced transfers by judicial or administrative authorities [6][7].

Core Viewpoint - The article discusses the scope and regulations of stamp duty on transportation contracts, specifically focusing on freight and multimodal transport contracts, while excluding passenger transport and pipeline transport contracts [3][4]. Group 1: Stamp Duty Regulations - The stamp duty on transportation contracts includes freight contracts and multimodal transport contracts, but excludes pipeline transport contracts [3][4]. - In freight business, any transportation document that clearly defines the relationship between the consignor and consignee is considered a contract for tax purposes [5]. - The stamp duty is applicable to freight settlement vouchers, which serve as taxable documents for various freight operations [5]. Group 2: Tax Payment Guidelines - For multimodal transport contracts involving multiple transport companies, the stamp duty is based on the total freight if settled at the origin, or on the segmental freight if settled separately [7]. - The stamp duty is to be paid by the parties involved in the freight settlement, depending on the method of payment [7]. Group 3: Exemptions - Military transport orders or the use of specific military material freight settlement vouchers are exempt from stamp duty [9].