人民币FDI开辟了外商投资中国的新方式。一般企业如何运用新政策的便利以节税?本文从实务的角度出发,分析税务影响。对外国投资者来说人民币FDI政策的实施,第一受惠的是外资企业,它们境外的母公司可以用较低的筹资成本,在境外获得人民币,然后以直接投资方式进入中国,包括注册资本和外债两种方式。在理解以跨境人民币直接投资的好处前,我们首先要明白以外币出资的税务处理。为了更清晰解构和对比 RMB FDI has opened up a new way for foreign investment in China. How can the general enterprises use the convenience of new policies to save tax? This article analyzes the tax implications from a practical point of view. For foreign investors, the first beneficiaries of the implementation of the RMB FDI policy are foreign-funded enterprises whose foreign parent companies can obtain RMB at a lower capital cost and then enter China through direct investment, including their registered capital And foreign debt in two ways. Before we understand the benefits of direct investment in cross-border RMB, we must first understand the tax treatment funded by foreign currencies. In order to clearer deconstruction and contrast