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2005年10月23日,国家外汇管理局发布了《关于境内居民通过境外特殊目的公司融资及返程投资外汇管理有关问题的通知》(汇发【2005】75号),这份被简称为75号文件的发布对于希望通过造壳上市的方式实现海外间接融资的民营企业而言,具有重要意义。
On October 23, 2005, the SAFE issued the Circular on Relevant Issues Concerning Foreign Exchange Administration by Domestic Residents through Financing and Returning Investments by Overseas Special Purpose Companies (Hui Fa [2005] No. 75), which is abbreviated as No. 75 The release of documents is of great importance to private enterprises that wish to realize overseas indirect financing through shell-making and listing.