新三板挂牌解决之道(精装版)
★企业挂牌新三板全方位操作指南
★抢占新三板,畅游资本新市场***之书
★规定解读,翔实案例分析,焦点实务问题解答,一站式解决登录新三板疑难问题的实战指南
引子关于新三板
章新三板是注册制创新的先行者
第二章新三板的基本理念及常见误解
第三章如何理解新三板的挂牌标准
第四章新三板挂牌的利弊
第五章新三板转板制度的冷思考
第六章新三板参与主体的资本放开之路
第二篇实务操作经典
引子新三板挂牌条件的深度解读
章新三板挂牌企业的红线
第二章新三板挂牌的股权问题
第三章新三板挂牌的同业竞争
第四章新三板挂牌的关联交易
章新三板挂牌企业的红线
诚然,从规则的角度来讲,监管机构已经对新三板挂牌设定了不能再宽容的挂牌条件,这也就导致很多人有一种“什么企业都可以挂牌”的误解。当然,基于成本便捷以及限度支持企业发展的角度考虑,在企业挂牌新三板的条件方面,我们应该体现出的容忍性和宽容度,对于一些问题如果不会影响挂碍主体基本的生产经营和未来盈利,或者一些问题可以通过时间就可以消化,就不建议企业在现有情况下付出较高的成本来解决问题。
与IPO相比,“新三板”未设置任何财务门槛,仅要求依法设立且存续满两年,业务明确且具有持续经营能力,公司治理机制健全、合法规范经营,股权明晰、股票发行和转让行为合法合规。据此,IPO过程中的构成实质性障碍的实际控制人变更、董监高的重大变化、主营业务变更等一系列问题在新三板全都不是问题,似乎只要存续满两年的企业都可以申请挂牌,那么企业申请挂牌过程中是否存在不可突破的“红线”呢?拒不完全统计,从2013年“新三板”扩容以来,也有一定数量的企业被全国股份转让系统劝退,所以新三板也并非想上就能上,还是存在监管红线。
【新三板挂牌的红线】
一、存续期未满两个会计年度,不可突破
《全国中小企业股份转让系统业务规则(试行)》要求拟挂牌公司依法设立且存续满两年,而从财务上看,如果存在同一控制下的企业合并,合并方和被合并方可以视同一开始就处于同一控制,编制合并报表时可追溯调整,那么是否可以通过借壳的方式规避“存续满两年”的限制,通过同一控制下企业合并可以解决业绩差或者公司设立不满两年等问题。
案例:某自然人2013年依次取得A公司和B公司控股权,其中A公司设立于2003年,但截至2013年6月末公司几乎无实际经营,而B公司成立于2010年,经营业绩较好。该自然人拟选取A公司或B公司作为主体申请挂牌,但截至B公司设立未满两个会计年度,于是以A公司为拟挂牌主体。
在具体操作中,由A公司收购B公司全部股权进行控股合并,并将A和B解释为一开始就由该自然人实际控制(即股份代持),将A公司作为拟挂牌主体,以2013年6月30日为基准日进行股改,并将A和B作为同一控制下的企业,在编制合并报表时进行追溯调整。

Shipping Overview:
• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99.
• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment.
• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days.
• International Shipping: Currently, we only ship within the USA.
• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.
Shipping Delays:
Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.
Shipping Options:
-
Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.
-
Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.
-
Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.
-
Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.
Delivery Details:
-
Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.
-
Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.
-
Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.
Shipping Confirmation:
You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.
Order Modifications:
If you need to cancel or modify your order, please contact our customer support immediately.
Issues with Delivery:
If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.
Customer Support:
Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.
Return & Refund Policy Overview
Please review our return and refund policies below to ensure a smooth transaction process.
Return Policy
-
Duration: You have 30 days from receiving your item to initiate a return.
-
Condition: Items must be unworn, unwashed, with original tags and packaging intact.
-
Shipping Costs: Customers are responsible for return shipping costs.
-
Packaging: Ensure returned items are well-packaged to avoid damage during transit.
-
Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.
-
Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.
How to Return
-
Method: Returns must be sent back by mail to the address provided in the return instructions.
Return Label
-
Defective Products: Return labels are provided for defective items.
-
Non-Defective Returns: Customers are responsible for obtaining their return shipping label.
Product Conditions for Return
-
Eligible Products: Returns are only accepted for items in new condition.
Nonreturnable Items
Certain items are not eligible for return:
-
Electronic devices after 30 days (e.g., computers, laptops, Kindles)
-
Gift cards, prepaid game cards
-
Perishable goods, live insects, some jewelry, some health and personal care items
-
Customized or personalized products
-
Items with special shipping restrictions
Refund Policy
-
Window: Eligible products may be returned within 30 days of delivery for a refund.
-
Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.
-
Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.
Claims
Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.
Exchange Policy
For the quickest service, return your original item and place a new order for the desired product once your return is accepted.
Return Address
EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366
Customer Support
Available 24/7 for any questions or assistance needed:
-
Phone: +1 636-312-5925
-
Email: cs@everymarket.com
★企业挂牌新三板全方位操作指南
★抢占新三板,畅游资本新市场***之书
★规定解读,翔实案例分析,焦点实务问题解答,一站式解决登录新三板疑难问题的实战指南
引子关于新三板
章新三板是注册制创新的先行者
第二章新三板的基本理念及常见误解
第三章如何理解新三板的挂牌标准
第四章新三板挂牌的利弊
第五章新三板转板制度的冷思考
第六章新三板参与主体的资本放开之路
第二篇实务操作经典
引子新三板挂牌条件的深度解读
章新三板挂牌企业的红线
第二章新三板挂牌的股权问题
第三章新三板挂牌的同业竞争
第四章新三板挂牌的关联交易
章新三板挂牌企业的红线
诚然,从规则的角度来讲,监管机构已经对新三板挂牌设定了不能再宽容的挂牌条件,这也就导致很多人有一种“什么企业都可以挂牌”的误解。当然,基于成本便捷以及限度支持企业发展的角度考虑,在企业挂牌新三板的条件方面,我们应该体现出的容忍性和宽容度,对于一些问题如果不会影响挂碍主体基本的生产经营和未来盈利,或者一些问题可以通过时间就可以消化,就不建议企业在现有情况下付出较高的成本来解决问题。
与IPO相比,“新三板”未设置任何财务门槛,仅要求依法设立且存续满两年,业务明确且具有持续经营能力,公司治理机制健全、合法规范经营,股权明晰、股票发行和转让行为合法合规。据此,IPO过程中的构成实质性障碍的实际控制人变更、董监高的重大变化、主营业务变更等一系列问题在新三板全都不是问题,似乎只要存续满两年的企业都可以申请挂牌,那么企业申请挂牌过程中是否存在不可突破的“红线”呢?拒不完全统计,从2013年“新三板”扩容以来,也有一定数量的企业被全国股份转让系统劝退,所以新三板也并非想上就能上,还是存在监管红线。
【新三板挂牌的红线】
一、存续期未满两个会计年度,不可突破
《全国中小企业股份转让系统业务规则(试行)》要求拟挂牌公司依法设立且存续满两年,而从财务上看,如果存在同一控制下的企业合并,合并方和被合并方可以视同一开始就处于同一控制,编制合并报表时可追溯调整,那么是否可以通过借壳的方式规避“存续满两年”的限制,通过同一控制下企业合并可以解决业绩差或者公司设立不满两年等问题。
案例:某自然人2013年依次取得A公司和B公司控股权,其中A公司设立于2003年,但截至2013年6月末公司几乎无实际经营,而B公司成立于2010年,经营业绩较好。该自然人拟选取A公司或B公司作为主体申请挂牌,但截至B公司设立未满两个会计年度,于是以A公司为拟挂牌主体。
在具体操作中,由A公司收购B公司全部股权进行控股合并,并将A和B解释为一开始就由该自然人实际控制(即股份代持),将A公司作为拟挂牌主体,以2013年6月30日为基准日进行股改,并将A和B作为同一控制下的企业,在编制合并报表时进行追溯调整。

Shipping Overview:
• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99.
• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment.
• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days.
• International Shipping: Currently, we only ship within the USA.
• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.
Shipping Delays:
Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.
Shipping Options:
-
Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.
-
Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.
-
Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.
-
Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.
Delivery Details:
-
Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.
-
Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.
-
Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.
Shipping Confirmation:
You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.
Order Modifications:
If you need to cancel or modify your order, please contact our customer support immediately.
Issues with Delivery:
If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.
Customer Support:
Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.
Return & Refund Policy Overview
Please review our return and refund policies below to ensure a smooth transaction process.
Return Policy
-
Duration: You have 30 days from receiving your item to initiate a return.
-
Condition: Items must be unworn, unwashed, with original tags and packaging intact.
-
Shipping Costs: Customers are responsible for return shipping costs.
-
Packaging: Ensure returned items are well-packaged to avoid damage during transit.
-
Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.
-
Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.
How to Return
-
Method: Returns must be sent back by mail to the address provided in the return instructions.
Return Label
-
Defective Products: Return labels are provided for defective items.
-
Non-Defective Returns: Customers are responsible for obtaining their return shipping label.
Product Conditions for Return
-
Eligible Products: Returns are only accepted for items in new condition.
Nonreturnable Items
Certain items are not eligible for return:
-
Electronic devices after 30 days (e.g., computers, laptops, Kindles)
-
Gift cards, prepaid game cards
-
Perishable goods, live insects, some jewelry, some health and personal care items
-
Customized or personalized products
-
Items with special shipping restrictions
Refund Policy
-
Window: Eligible products may be returned within 30 days of delivery for a refund.
-
Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.
-
Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.
Claims
Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.
Exchange Policy
For the quickest service, return your original item and place a new order for the desired product once your return is accepted.
Return Address
EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366
Customer Support
Available 24/7 for any questions or assistance needed:
-
Phone: +1 636-312-5925
-
Email: cs@everymarket.com
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