我国公司法第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与持有本公司股票的其他公司合并时除外……”，可见，我国公司法对公司取得自己股份是持原则禁止、例外允许的立法态度。但对子公司能否取得母公司的股份及其引发的一系列法律问题却缺乏规定 Article 149 of the Company Law of the People’s Republic of China stipulates: “The company shall not acquire the shares of the Company except when it cancels the shares for the purpose of reducing the capital of the company or merges with other companies holding the shares of the Company ...” Own shares are the principle of prohibition is prohibited, the exception allowed legislative attitude. However, there is a lack of provisions on whether a subsidiary can acquire the shares of a parent company and a series of legal problems caused by it