返程投资企业资本金结汇和使用问题探讨

返程投资的境内境外公司实际控制人相同,其投资的主要目的为境内企业间接境外上市。境外公司在国际资本市场融资返程投资国内,其资金的来源及结汇的使用成为外汇监管的难点。本文通过对典型案例的剖析,探讨如何对国际逐利资本进行有效监管。

Discussion on Issues Concerning Settlement and Using of Foreign Exchange Capital of Return Investment Enterprises

The domestic and overseas companies of return investment have the same ownership,which main purpose is to promote the domestic enterprise to be listed in foreign market indirectly. As the overseas company finance in the international capital market and return investment in domestic company,the source of the fund and the use of foreign exchange settlement become a difficulty of foreign exchange supervision. This paper means to discuss how to effectively supervise the international profit -pursuing capital through analyzing classic cases.