自2010年人民币跨境使用启动以来,贸易带动资金流通日趋活跃。部分商人认识到套利贸易的利润空间,逐渐开展起这项商业活动,套利贸易这一商业模式开始走入国人的视野,成为贸易、金融、法律领域的热点问题。一、套利贸易的商业模式及法律构架套利贸易是利用国际贸易等形式,将境外低利率的资金“搬运”到境内赚取境内高利率从而获利的一种金融性质的贸易活动。套利由于涉及两个以上国家间的货币 Since the RMB cross-border use started in 2010, the trade-driven capital flow has become increasingly active. Some traders recognize the profit margin of arbitrage trade and gradually start this commercial activity. The business model of arbitrage trade has started to enter the field of view of the people and has become a hot issue in the fields of trade, finance and law. I. The Business Model and Legal Structure of Arbitrage Trade Arbitrage trade is a financial trading activity that makes use of international trade and other forms of “low-rate foreign funds” to “earn money” from domestic high-interest-rate domestic businesses. Arbitrage involves the currency between more than two countries