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一、中国现行股份回购制度现状《公司法》第149条规定:“公司不得收购本公司的股票,但为减少公司资本而注销股份或者与持有本公司股票的其它公司合并时除外。公司依照前款规定收购本公司的股票后,必须在10日内注销该部分股份,依照法律、行政法规办理变更登记,并公告。”《到境外上市公司章程指引》的规定第28条:“公司购回股份,可以下列方式之一进行:第一,向全体股东按照相
First, China’s current share repurchase system status Article 149 of the Company Law stipulates: ”The company shall not acquire the shares of the Company, except when the shares are canceled for the purpose of reducing the capital of the company or are merged with other companies holding the shares of the Company. After the Company acquires the shares of the Company according to the provisions of the preceding paragraph, it must cancel the shares within 10 days and register the alteration in accordance with the laws and administrative regulations and make a public announcement. “” Article 28 of the Guidelines for the Articles of Association of Listed Companies Going Overseas: "The company repurchase shares, one of the following ways: First, to all shareholders in accordance with the phase