从2007年资本市场首次出现反向购买的案例以来,随着2008年资本市场的大幅调整,IPO暂停了将近8个月,期间掀起了反向购买的高潮,反向购买的交易形式也层出不穷,比如,有自然人将控制的企业借壳上市的、有集团公司将独立的业务借壳上市的、也有非上市公司将持有的子公司股权进行反向购买,等等。针对反向购买,财政部对反向购买的 Since the first case of reverse purchase in capital markets in 2007, the IPOs have been suspended for almost eight months with a sharp readjustment of the capital markets in 2008, setting off the climax of reverse purchases. There are also many forms of reverse purchase, For example, there are natural persons to control the backdoor listing of companies, there are group companies backdoor listing of independent businesses, but also non-listed companies will hold the subsidiary’s equity reverse purchase, and so on. For reverse purchases, MOF reverse purchases