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随着我国对外开放的不断深入,外国投资者并购境内企业已成为外资进入我国的一种重要手段,其中行业内的龙头企业或骨干企业往往成为外资并购的首选。外资的大规模并购引起了国人对国家经济安全的担忧,中资企业在海外并购过程中遇到的困难和挫折进一步印证了这种担忧的合理性。同时,越来越多的境内企业,尤其是民营企业,通过跨境并购到境外上市,迫切需要相关法规予以规范。在这种大背景下,商务部、国资委、税务总局、工商总局、证监会、外汇局等六部委于2006年8月8日联合发布了《关于外国投资者
With the continuous deepening of China’s opening to the outside world, foreign investors’ acquisition of domestic enterprises has become an important method for foreign investment to enter China. Among them, leading enterprises or key enterprises in the industry often become the first choice for foreign-funded M & A. The massive mergers and acquisitions by foreign investors have aroused people’s concerns about the economic security of the country. The difficulties and setbacks encountered by Chinese-funded enterprises in overseas mergers and acquisitions further confirm the rationality of such concerns. At the same time, more and more domestic enterprises, especially private-owned ones, need to be regulated by relevant laws and regulations through cross-border M & A overseas listing. Against this backdrop, six ministries, including the Ministry of Commerce, the State-owned Assets Supervision and Administration Commission, the State Administration of Taxation, the State Administration of Taxation, the SAIC, the China Securities Regulatory Commission and the SAFE, jointly issued the "Guidelines on Foreign Investors