泛亚电竞

外管局37号文件: VIE结构以及返程投资的重要改变

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2013-10-30 19:36 来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 中国行业投融资平台 作者:迈诺凯-奇迹资本
7号文开篇即提出“为支持国家“走出去”战略的实施,充分利用国际国内两种资源、两个市场,进一步简化和便利境内居民通过特殊目的公司从事投融资活动所涉及的跨境资本交易”的目的...

37haowenguanyuyunxujingneijumingerenxiangteshumudegongsitigongzijinzhichideguiding,jidaditupole75haodexianzhi,youxiaodijianhualejingneijumingerenjinxingjingwaitouzidechengxu,juyouzhongdayiyi。37haowenjiqi《caozuozhiyin》duiyuteshumudegongsiwaihuidengjidechengxujinxinglejiaodadediaozheng,zhuyaotixianzai:

 

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泛亚电竞 2014nian7yue14ri,guojiawaihuiguanlijuzaiqiguanfangwangzhanfabule《guanyujingneijumintongguoteshumudegongsijingwaitourongzijifanchengtouziwaihuiguanliyouguanwentidetongzhi》(huifa[2014]37hao)(“37haowen”)jiqifujian《fanchengtouziwaihuiguanlisuosheyewucaozuozhiyin》(“《caozuozhiyin》”)he《zibenxiangmuzhijietouziwaihuiyewushenqingbiao》。genju37haowen,duijingneiqiyetongguoviejiagoujinxingjingwairongzijishangshichanshengzhongyaoyingxiangde75haowentongshifeizhi,59haowenzhongshejifanchengtouziwaihuiguanlide《caozuoguicheng》yexiangyingbei《caozuozhiyin》qudai。

泛亚电竞 37haowenkaipianjitichu“weizhichiguojia“zouchuqu”zhanlvedeshishi,chongfenliyongguojiguoneiliangzhongziyuan、lianggeshichang,jinyibujianhuahebianlijingneijumintongguoteshumudegongsicongshitourongzihuodongsuoshejidekuajingzibenjiaoyi”demude。37haowenyu75haowenxiangbi,youzhuduojiaodadediaozheng,youwangweijingneijuminjingwaitourongzihefanchengtouzidakaiduoshanchuangkou,qijijiyiyiyushijianxiaoguo,zhideqidai。

xiangbiyu75haowen,37haowenzaidingyi、teshumudegongsifanwei、jingneijuminjingwaitouzi、rongziyijifanchengtouzi、guquanjilijihuadengji、gexiangdengjichengxu、chufayijuyucuoshidengfangmianjunjinxinglejiaodadediaozheng,zhuyaobaokuoruxiajigefangmian:

一、定义的重大调整

genju37haowen,“teshumudegongsi”、“fanchengtouzi”ji“jingneijumin”dedingyidouzuolejiaodadediaozheng。

“teshumudegongsi”shizhijingneijumin(hanjingneijigouhejingneijumingeren)yitourongziweimude,yiqihefachiyoudejingneiqiyezichanhuoquanyi,huozheyiqihefachiyoudejingwaizichanhuoquanyi,zaijingwaizhijieshelihuojianjiekongzhidejingwaiqiye。xiangbiyu75haowen,teshumudegongsi: (1)buzaijuxianyu“jingwairongzi”weimude,ertuokuanweiyi“tourongzi”weimude,zengjiale“touzi”;(2)buzaijuxianyu“jingneiqiyezichanhuoquanyi”,ertuokuanzengjiale“jingwaizichanhuoquanyi”。

“fanchengtouzi”,shizhijingneijuminzhijiehuojianjietongguoteshumudegongsiduijingneikaizhandezhijietouzihuodong,jitongguoxinshe、binggoudengfangshizaijingneisheliwaishangtouziqiyehuoxiangmu(yixiajianchengwaishangtouziqiye),bingqudesuoyouquan、kongzhiquan、jingyingguanliquandengquanyidexingwei。xiangbiyu75haowen,jianhuabingmingquezhijietouzidefangshiweitongguo“xinshe、binggoudengfangshi”sheliwaishangtouziqiye,bingqudesuoyouquan、kongzhiquan、jingyingguanliquandengquanyi。

“jingneijumin”dingyiqufenwei“jingneijigou”he“jingneijumingeren”,er“jingneijumingeren”zebaokuochiyouzhongguojingneijuminshenfenzheng、junrenshenfenzhengjian、wuzhuangjingchashenfenzhengjiande“zhongguogongmin”,yijisuiwuzhongguojingneihefashenfenzhengjian、danyinjingjiliyiguanxizaizhongguojingneixiguanxingjuzhude“jingwaigeren”。

二、拓宽了“特殊目的公司”的范围

泛亚电竞 genju37haowenduiyu“teshumudegongsi”dedingyi,teshumudegongsidefanweijinyibukuoda,zhuyaotixianzai:

泛亚电竞 1.teshumudegongsijikeyiyongyurongzi,yikeyiyongyutouzi

genju75haowen,teshumudegongsichenglidemudejinxianyuzai“jingwaijinxingguquanrongzi”,er37haowenguidingdeteshumudegongsizebujinxianyuzaijingwaijinxingguquanrongzi,haikeyizaijingwaijinxingtouzi。

泛亚电竞 zheiyikansijiandandediaozheng,quejidadifengfuleteshumudegongsideneihan,conggenbenshangquelilejingneijumin,youqishijingneijumingerentongguoteshumudegongsijinxingjingwaitouzideyuanze。jingneijigoujingwaitouzi,ciqianyiyoushangwubu2009nianfabude《jingwaitouziguanlibanfa》yijiqitaxiangguanfaguideguiding。danduiyujingneijumingeren,chulezhiqiande75haowenguiding,yiji《gerenwaihuiguanlibanfa》jiqishishixizedeyuanzexingguidingwai,jingneijumingerendejingwaitouziyizhiweinengyoutebiemingquehuokejucaozuoxingdeguidinghuozhiyin,daozhijingneijumingerendejingwaitouzihefaxingzhangqichuyubuquedingzhuangtai。37haowenguanyu“teshumudegongsi”dedingyijixiangguanguiding,kenengjiangweijingneijumingerenjingwaitouzidakaiyitiaohefatonglu,zai“zouchuqu”deguojiazhanlvedahuanjingxia,shidejingneijumingerenkeyihefashixianqijingwaitouzi,jutidexiaoguozeyoudai37haowenshijizhixingdejianyan。

2.jingneijuminjikeyiqichiyoudejingneiqiyezichanhuoquanyi,yikeyiqichiyoudejingwaizichanhuoquanyichuzisheliteshumudegongsi

泛亚电竞 genju75haowen,jingneijuminjinnengyiqihefachiyoudejingneizichanhuoquanyisheliteshumudegongsi,er37haowenzetuokuanweiyunxujingneijuminyiqihefachiyoudejingwaizichanhuoquanyisheliteshumudegongsi。

shouxianyu75haowenguanyuteshumudegongsijinyongyujingwairongzidemude,qiejingneiquanyixuyaozhuruteshumudegongsideanpai,shijianzhong,waihuiguanlibumenyaoqiujingneijuminbixuxianchiyoujingneiquanyi,fangkesheliteshumudegongsibingjinxingrongzi。danshirushangsuoshu,37haowenxiadeteshumudegongsikezhijieyongyuzaijingwaitouzi(wuxuyaoqiujingneiqiyequanyizhuru),yinci,fanyadianjinglijie,zhiyaojingneijuminzaijingwaiyouhefaquanyihuozichan,yekeyisheliteshumudegongsi,bingwancheng37haowenxiadewaihuidengji,erwuxushouxianzaijingneisheli/chiguyijiaqiye。

lingwai,jiehe“teshumudegongsi”ji“fanchengtouzi”dedingyi,duiyu75haowenxiade“feiteshumudegongsi”dedengjiyikenengzaochengtupo,kenengyouxiaojiejueciqian“feirongzimude”dejingwaigongsi“fanchengtouzi”dedengjiwenti,jutishangdaiwaihuiguanlibumenjinyibujieshiheshijianjianyan。

泛亚电竞 dangran,jianyufanyadianjingguozhangqiyilaidewaihuiguanzhi,duiyujingwaizichanhuoquanyidejiedingyijichiyoudehefaxing,zeyoulaiyuwaihuiguanlibumendejieshijishuoming,xuyaoyuwaihuiguanlibumenjinxingchongfendegoutongjiqueren。

三、允许境内居民对特殊目的公司提供资金支持

泛亚电竞 genju37haowen: (1)jingneijumin“keyijingneiwaihefazichanhuoquanyixiangteshumudegongsichuzi”,(2)jingneijumin“keyizhijiehuojianjiekongzhidejingneiqiye,kezaizhenshi、helixuqiudejichushanganxianxingguidingxiangqiyidengjideteshumudegongsifangkuan”,(3)jingneijumin“kezaizhenshi、helixuqiudejichushanggouhuihuichuzijinyongyuteshumudegongsisheli、gufenhuigouhuotuishideng”。qianshuguiding,ruodedaoyouxiaozhixing,zeduiyujingneijumingerenjingwaitouzizhiyiyijiangyouweizhongyao。

泛亚电竞 zai75haowenxia,shouxianyuteshumudegongsijinxianyujingwairongzidemude,jingneijumingerenbudexiangteshumudegongsijinxingrenhechuzi,wulungaidengchuzishiyiqijingneizichanhaishijingwaizichan,ertongguojingwaiguquanrongzishiteshumudegongsiqudedaliangzijindeweiyihefalaiyuan。

er37haowendechutaijiangzaihendachengdushangjiejueteshumudegongsijingwaizijinxuqiudewenti,shideteshumudegongsihuodesuoxudezijinzhichi:

1.yunxujingneijumingerenzhijiexiangteshumudegongsichuzi

genju37haowen,zaiteshumudegongsishelizhihou,jingneijumingerenkeyiqijingneiwaihefazichanhuoquanyi(baokuodanbuxianyuhuobi、youjiazhengquan、zhishichanquanhuojishu、guquan、zhaiquandeng)xiangteshumudegongsichuzi。teshumudegongsikepingjiejingneihuichudezijinzhijiezaijingwaijinxingtouzi。danshi,duiyuyifeihuobichuzidejiazhiruhequeren,shifouxuyaojinxingpinggudengqitajutixijie,rengyoudaiyuyuwaihuiguanlibumenjinxingjinyibugoutongqueren。

泛亚电竞 2.yunxujingneijumintongguoqikongzhidejingneiqiyexiangteshumudegongsifangkuan

genju37haowen,chukezhijiexiangteshumudegongsichuziwai,jingneijumingerenyiketongguoqizhijiehuojianjiekongzhidejingneiqiye,zaizhenshi、helixuqiudejichushanganzhao《guojiawaihuiguanlijuguanyujingneiqiyejingwaifangkuanwaihuiguanliyouguanwentidetongzhi》dengguidingxiangyijingdengjideteshumudegongsifangkuan。

3.yunxujingneijumingouhuihuichuzijinyongyuteshumudegongsisheli、gufenhuigouhuotuishideng

genju37haowen,jingneijumingerenchulekexiangteshumudegongsitigongzijinyongyujingwaitouziwai,yikeyongyuteshumudegongsidegufenhuigouhuoyishangshiteshumudegongsidetuishideng。

泛亚电竞 37haowenguanyuyunxujingneijumingerenxiangteshumudegongsitigongzijinzhichideguiding,jidaditupole75haodexianzhi,youxiaodijianhualejingneijumingerenjinxingjingwaitouzidechengxu,juyouzhongdayiyi。

四、允许境内企业的董监高及员工就非上市特殊目的公司的股权激励计划办理外汇登记

genju37haowen,feishangshiteshumudegongsiyibenqiyeguquanhuoqiquandengweibiaode,duiqizhijiehuojianjiekongzhidejingneiqiyedongshi、jianshi、gaojiguanlirenyuanjiqitayugongsijuyouguyonghuolaodongguanxideyuangongjinxingquanyijilide,xiangguanjingneijumingerenzaixingquanqiankeshenqingbanliteshumudegongsiwaihuidengjishouxu。

37haowendiyicimingquefeishangshiteshumudegongsishishidezhenduijingneiqiyedongjiangaoyuyuangongdeguquanjilijihua(“esop”)keyibanliwaihuidengjibingchutailebanlidexize,tixianlejianguanjigouduiyujingwairongzijijingwaizibenshichangfazhandemiqieguanzhu。cixiangguidingjiangkenengyouxiaojiejuezhongduofeishangshiviejiagougongsideesopdedengjiyuxingquankunhuo,shidezheixiegongsizaishangshizhiqian,qituixingdeesopduiyudaduoshuyuangongeryanbuzaishibuquedingzhuangtai,erkenengshixianyuangongzaishidangdeshihouxuanzezaijingwaizhijiechigu,duiyugongsiliuzhuhejiliyuangongyejiangqidaojijidetuidongzuoyong。

buguo,kaolvdaoesopbenshendefuzaxingjishishidechixuxingjikediaozhengxing,tuixingcixiangguidingyikenengduiwaihuiguanlibumen、gongsijiyuangongjunchanshengyidingdeyingxiang。shouxian,kenengshidewaihuiguanlibumenmianlinjiaodadedengjigongzuoyali;qici,duiyugongsieryan,jixuyaokaolvxuanzeheshideshijixiezhuyuangongbanlidengji,tongshiyexuyaokaolvruoyuangonglizhi,yixingquangufenruhechuli;disan,duiyuyuangongeryan,qizuoweidengjiyiwuren,jianglvxingxiangyingdedengjishouxu,yekenengchanshengyidingdefudan。

泛亚电竞 fanyadianjingyezhuyidao,genju37haowendebiaoshu,37haowenbingmeiyouyaoqiucanyuesopdejingneijuminbixubanlixiangyingwaihuidengji,ershikeyishenqingbanli。ruguoyangeanzhaozimianjieshi,zefeishangshiteshumudegongsideesopshejidewaihuidengjibingfeifadingyiwu,yingyoutiqinggongsiyuyuangongshenshenkaolvyuxuanzezhiyi。dangran,guanyutiaowendejutijieshirengranxuyaoyuwaihuiguanlibumenjinxinggoutonghequeren。

五、特殊目的公司外汇登记程序的调整

泛亚电竞 37haowenjiqi《caozuozhiyin》duiyuteshumudegongsiwaihuidengjidechengxujinxinglejiaodadediaozheng,zhuyaotixianzai:

泛亚电竞 1.chushidengjixiangguandediaozheng

泛亚电竞 genju37haowenjiqi《caozuozhiyin》,jingneijuminyijingneiwaihefazichanhuoquanyixiangteshumudegongsichuziqian,yingxiangwaihuiguanlijushenqingbanlijingwaitouziwaihuidengjishouxu(“chushidengji”)。zaibanlichushidengjizhiqian,jingneijumingerenkezaijingwaixianxingsheliteshumudegongsi;zaichushidengjibanliwanchengqian,jingneijumingerenbudeduiteshumudegongsifashengchuzhifuzhucefeiyongwaideqitachuzi。

xiangbiyu75haowenjiqi《caozuoguicheng》,37haowenjiqi《caozuozhiyin》: (1)bingmeiyoumingquezaichushidengjiwanchengqian,gaiteshumudegongsibudefashengjingwairongzi、guquanbiandonghuofanchengtouzidengshizhixingzibenhuoguquanbiandong,shifouyiweizhezaichushidengjiqiankejinxingjingwairongzihuoqitaguquanbiandongxingwei?(2)mingquejingneijumingerenzhiweizhijieshelihuokongzhide(diyiceng)teshumudegongsibanlidengji,shifouyiweizhejingneijumingerenjianjiekongzhideqitacengteshumudegongsi(ruchangjianderongzizhutikaimangongsiyijixiashudexiangganggongsi)zebuxuyaojinxingdengji?zheixieshangdaishijianzhongyuwaihuiguanlibumenjinyibugoutonghequeren。

泛亚电竞 2.biangengdengjixiangguandediaozheng

genju37haowenjiqi《caozuozhiyin》,yidengjidejingwaiteshumudegongsifashengjingneijumingerengudong、mingcheng、jingyingqixiandengjibenxinxibiangeng,huofashengjingneijumingerenzengzi、jianzi、guquanzhuanranghuozhihuan、hebinghuofenlidengzhongyaoshixiangbiangenghou,yingjishidaowaihuiguanlijubanli(“biangengdengji”)。

xiangbiyu75haowenjiqi《caozuoguicheng》,37haowenjiqi《caozuozhiyin》: (1)meiyoujiangteshumudegongsi(ruoyangeyizhao《caozuozhiyin》guidingde“diyiceng”teshumudegongsi)derongzi、guquanbiandongdengmingquelieweibiangengdengjishixiang;(2)quxiaolebiangengshixiangfashengzhiriqi30gegongzuorineishenqingbanlidengjideshixiaoyaoqiu;(3)quxiaolejingneijumincongteshumudegongsihuoqudelirun、honglijizibenbiandongshouruyingyuhuodezhiriqi180rineidiaohuijingneideshixiaoyaoqiu。

3.jinyibumingquekeyi“budengji”

37haowenguiding,zai37haowenshishiqian,jingneijuminyijingneiwaihefazichanhuoquanyiyixiangteshumudegongsichuzidanweianguidingbanlijingwaitouziwaihuidengjide,jingneijuminyingxiangwaihuijuchujushuominghanshuomingliyou。waihuijugenjuhefaxing、helixingdengyuanzebanlibudengji,duishexianweifanwaihuiguanliguidingde,yifajinxingxingzhengchufa。zaiguojia“zouchuqu”zhengcededahuanjingxia,duiyuzhiqianyijingsheli“teshumudegongsi”danmianlinzai75haowenxiabudengjidenandu,cixiangguiding,kenengjiangyouxiaojiejueyixielishiyiliuwenti,shidezheixie“teshumudegongsi”hefahua。

rushangshufenxi,jianyuteshumudegongsiwaihuidengjidechengxucaozuoxingjiaoqiang,diaozhenghourengyoubufenxijiedaiyuwaihuiguanlibumenjinxinggoutonghequeren。

六、明确了具体处罚依据和措施

butongyu75haowen,37haowenzhenduijutideweiguiqingxing,mingquelejutidechengfayijujicuoshi,baokuo:

1.jingneijuminhuoqizhijie、jianjiekongzhidejingneiqiyetongguoxujiahuogouzaojiaoyihuichuzijinyongyuteshumudegongsi

泛亚电竞 genju《waihuiguanlitiaoli》disanshijiutiaoguiding,youwaihuiguanlijiguanzelingxianqidiaohuiwaihui,chutaohuijine30%yixiadefakuan;qingjieyanzhongde,chutaohuijine30%yishangdengzhiyixiadefakuan;gouchengfanzuide,yifazhuijiuxingshizeren。

2.jingneijuminweianguidingbanlixiangguanwaihuidengji,weirushipilufanchengtouziqiyeshijikongzhirenxinxi,cunzaixujiachengnuodengxingwei

泛亚电竞 genju《waihuiguanlitiaoli》disishibatiaodi(wu)xiangguiding,youwaihuiguanlijiguanzelinggaizheng,jiyujinggao,duijigoukeyichu30wanyuanyixiadefakuan,duigerenkeyichu5wanyuanyixiadefakuan。

3.zaijingneijuminweianguidingbanlixiangguanwaihuidengji,weirushipilufanchengtouziqiyeshijikongzhirenxinxihuoxujiachengnuodeqingkuangxia,fashengzijinliuchu

genju《waihuiguanlitiaoli》disanshijiutiaoguiding,youwaihuiguanlijiguanzelingxianqidiaohuiwaihui,chutaohuijine30%yixiadefakuan;qingjieyanzhongde,chutaohuijine30%yishangdengzhiyixiadefakuan;gouchengfanzuide,yifazhuijiuxingshizeren。

4.zaijingneijuminweianguidingbanlixiangguanwaihuidengji,weirushipilufanchengtouziqiyeshijikongzhirenxinxihuoxujiachengnuodeqingkuangxia,fashengzijinliuruhuojiehui

genju《waihuiguanlitiaoli》disishiyitiaoguiding,weifanguidingjiangwaihuihuirujingneide,youwaihuiguanlijiguanzelinggaizheng,chuweifajine30%yixiadefakuan;qingjieyanzhongde,chuweifajine30%yishangdengzhiyixiadefakuan;feifajiehuide,youwaihuiguanlijiguanzelingduifeifajiehuizijinyuyihuidui,chuweifajine30%yixiadefakuan。

泛亚电竞 5.jingneijuminyuteshumudegongsixiangguankuajingshouzhiweianguidingbanliguojishouzhitongji

genju《waihuiguanlitiaoli》disishibatiaodi(yi)xiangguiding,youwaihuiguanlijiguanzelinggaizheng,jiyujinggao,duijigoukeyichu30wanyuanyixiadefakuan,duigerenkeyichu5wanyuanyixiadefakuan。

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