[ 刘成伟 ]——(2009-2-26) / 已阅57509次

Capital in Existing FIEs 49
3.2.3 Total Investment Amount 51
3.2.4 Approval of the National MOFCOM 51
3.3 Business Scope of the FIHC 53
3.3.1 Overview 53
3.3.2 Investment in Investee FIEs 53
3.3.2.1 Investment Ways 53
3.3.2.2 The Minimum USD 30 Million Investment
Commitment 54
3.3.2.3 Renminbi Contribution in the Investment 54
3.3.3 Provision of Services to Qualified Investee FIEs 55
3.3.3.1 Qualification of the Investee FIE 55
3.3.3.2 Services Provided under Specific
Appointment 56
3.3.3.3 Services Provided in General 56
3.3.4 Business with Connected Parties 57
3.3.5 Business with Third parties 57
3.3.5.1 Foreign Trade 57
3.3.5.2 Distribution 58
3.3.5.3 Other Business with Third Parties 58
3.4 Qualifying as a Regional Headquarter 59
3.4.1 The Qualifications 59
3.4.2 The Qualifying Procedures 59
3.4.3 Business Scope of a Headquarter FIHC 59
3.5 Taxation 60
3.5.1 Tax Incentives 60
3.5.2 Taxation over the Investment Business 61
3.5.3 Taxation over the Provision of Services to the
Investee FIEs 62
3.5.4 Export Tax Rebates 62
3.6 Key Provisions at Issue 63
Chapter 4
Foreign Invested Company Limited by Shares (FICLS) 65
4.1 Introduction and Latest Developments 65
4.2 General Matters of the FICLS 66
4.2.1 The Promoters 66
Table of Contents xi
4.2.2 Establishment Ways 67
4.2.3 The Twenty-Five Per Cent Foreign Capital
Requirement 67
4.2.4 Eligibility to FIE Preferential Treatments 68
4.3 Registered Capital 69
4.4 Corporate Governance Structure of an FICLS 71
4.5 Establishment Procedures of an FICLS 72
4.6 Restructuring an Existing Company into an FICLS 75
Overview 75
Restructuring an Existing FIE into the FICLS 76
Restructuring a State-Owned Enterprise (SOE) into the FICLS 77
Restructuring a Domestic CLS into the FICLS 79
4.7 Transfer of Non-floated Shares in an H Shares Company 80

总共11页　　[1] [2] 3 [4] [5] [6] [7] [8] [9] [10] [11]

上一页　　　　下一页