VIE结构这个词在国内的使用,通常是指境外特殊目的公司通过其在中国的全资子公司(外商独资企业、WFOE)来以协议控制的方式控制一家内资公司,从而实现境外特殊目的公司对内资公司的并表,进而境外特殊目的公司得以基于此在境外融资或上市。用于控制内资公司的协议包括控制权、利润转移协议、股权质押协议等一系列合同。阿里便是典型的具有VIE结构的公司之一。VIE结构是一个变通结构,VIE结构的关键是通 The use of the term VIE structure domestically usually refers to the fact that an overseas SPV controls a domestic-funded company under contractual control through its wholly-owned subsidiary in China (WFOE) in order to realize the cooperation between the overseas SPV The consolidation of domestic-funded companies and the overseas special-purpose companies can then finance or list overseas. The agreements for controlling domestic-funded companies include a series of contracts such as control rights, profit transfer agreements and equity pledge agreements. Ali is one of the typical companies with a VIE structure. VIE structure is a workaround structure, the key of VIE structure is pass