论文部分内容阅读
商务部《关于涉及外商投资企业股权出资的暂行规定》(下称《规定》)于2012年10月22日起施行。该《规定》为外资企业股权出资提供了操作指南。一、外资企业股权投资形式《规定》明确,境内外投资者(“股权出资人”)可以其持有的中国境内企业(“股权企业”)的股权作为出资,设立及变更外资企业(“被投资企业”),具体出资形式如下图:《规定》规范的外资企业股权投资形式包括:1.以新设公司形式设立外资企业;2.增资使非外资企业变更为外资企业;3.增资使外资企业股权发生变更。
The “Provisional Regulations of the Ministry of Commerce on Equity Investment Involving Foreign-Funded Enterprises” (the “Regulations”) came into effect on October 22, 2012. The “Regulations” provide guidance for the operation of foreign-funded equity investment. I. Rules for Equity Investment by Foreign-funded Enterprises It is clear that domestic and foreign investors (“equity sponsors”) can set up and change their foreign investment with their equity interests in Chinese-owned enterprises (“equity enterprises”) they hold The specific forms of capital contribution are as follows: The forms of equity investment of foreign-funded enterprises regulated by the “Provisions” include: 1. The establishment of foreign-funded enterprises in the form of a new company; 2. The increase of capital to make non-foreign-funded enterprises converted to foreign capital Enterprises; 3. Capital increase to change the ownership of foreign-funded enterprises.