根据《企业境外投资管理办法》第二条,overseas investment,是指中华人民共和国境内企业(以下称“投资主体”)直接或通过其控制的境外企业,以投入资产、权益或提供融资、担保等方式,Obtain foreign ownership、control、经营管理权及其他相关权益的投资活动。
境外投资具有诸多
Advantages
,比如可以享受东道国的税收优惠、便于更快速地占领境外市场,以及加深我国与东道国的技术交流等。根据我国现行法律,境外投资项目国内审批流程包括发改委、Business Department、外汇管理部门三个部分。现将境外投资项目国内审批流程的主管部门、备案依据、Materials required for filing、Processing time limit、
Things to note
等予以总结。
- National Development and Reform Commission
- 主管部门根据《企业境外投资管理办法》(国家发展和改革委员会令第11号),针对地方企业(若投资项目不属于敏感类项目,不涉及敏感国家和地区、不涉及敏感行业)。
- 备案依据《企业境外投资管理办法》(国家发展和改革委员会令第11号)、《国家发展改革委关于发布企业境外投资管理办法配套格式文本(2025年版)的通知》(发改外资〔2025〕252号)。
- 备案材料
- "Overseas Investment Project Registration Form";
- Attachment to "Overseas Investment Project Registration Form":a.投资主体注册登记证明文件;b.追溯至终实际控制人的投资主体股权架构图;c.新经审计的投资主体财务报表;d.投资主体投资决策文件;e.具有法律约束力的投资协议或类似文件;f.证明投资资金来源真实合规的支持性文件;g.境外投资真实性承诺书。
- 办理时限项目备案表和附件齐全、comply with legal form,The filing authority shall accept the application。The filing authority shall issue a filing notice to the investment entity within 7 working days from the date of accepting the project filing form.。In actual operation,由于办理境外投资备案证书的企业众多,政府办公人员少,每家企业的资料繁杂,看一家企业的资料就要一两天,因此实际操作中办理时长在两个月左右。
-
Things to note
①核准文件、备案通知书有效期2年。确需延长有效期的,投资主体应当在有效期届满的30个工作日前向出具该项目核准文件或备案通知书的机关提出延长有效期的申请。
②已核准、备案的项目,occur:a.投资主体增加或减少;b.投资地点发生重大变化;c.主要内容和规模发生重大变化;d.中方投资额变化幅度达到或超过原核准、备案金额的20%,或中方投资额变化1亿美元及以上;e.需要对项目核准文件或备案通知书有关内容进行重大调整的其他情形时,投资主体应当在有关情形发生前向出具该项目核准文件或备案通知书的机关提出变更申请。
- Business Department
- 主管部门根据《境外投资管理办法》,The Ministry of Commerce and provincial-level commerce authorities will determine whether companies invest overseas based on the different circumstances of their overseas investments.,Implement filing and approval management separately。Enterprises’ overseas investments involve sensitive countries and regions、Sensitive industries,Implement approval management。其他情形的境外投资,Implement filing management,其中地方企业报所在地省级商务主管部门备案。
- 备案依据《境外投资管理办法》(商务部令2014年3号)、《商务部办公厅关于做好境外投资管理工作的通知》(商办合函〔2014〕663号)。
- 备案材料企业通过“境外投资管理系统”提交备案申请材料,并将真实性审查纸质材料报市(州)商务主管部门查阅。如材料齐全,上报商务厅。
商务厅对企业真实性材料审查后,consistent with
Require
of,在系统中受理企业备案申请。
需提交以下资料:
- 《境外投资备案表》;
- Copy of business license;
- Articles (or contracts) related to foreign investment and establishment of enterprises or mergers and acquisitions、protocol);
- Relevant board resolutions or investment resolutions;
- New audited financial statements (full set);
- Description of preliminary work implementation (including due diligence、Feasibility study report、Description of sources of investment funds、Investment environment analysis and evaluation, etc.);
- Overseas Investment Authenticity Commitment Letter;
- Foreign investment in the category of mergers and acquisitions,还需在线提交《境外并购事项前期报告表》。
- 备案时限《境外投资备案表》及申请资料填写如实、whole、comply with legal form,且企业在《备案表》中声明其境外投资无《境外投资管理办法》第四条所列情形(危害中华人民共和国国家主权、Safety and social public interest,or violate the laws and regulations of the People's Republic of China;Harm the relations between the People's Republic of China and relevant countries (regions);Violation of international treaties concluded or acceded to by the People's Republic of China、agreement;出口中华人民共和国禁止出口的产品和技术”)的,省级商务主管部门应当自受理之日起3个工作日内予以备案并颁发《企业境外投资证书》。
- 备案结果颁发《企业境外投资证书》
- 外汇管理部门根据《国家外汇管理局关于进一步简化和改进直接投资外汇管理政策的通知》,由企业注册地银行直接审核办理境内直接投资项下外汇登记,外汇管理局通过银行对直接投资外汇登记实施间接监管。
公司可自行选择注册地银行办理境外直接投资外汇登记,之后办理境外直接投资相关账户开立、境外直接投资资金汇出等手续。Our company has successfully applied for overseas investment registration certificates for hundreds of companies from all regions across the country.,Have a professional writing team,The writing specialist is very experienced in writing overseas investment filings,Accurately grasp the review priorities of government departments。
Maintain close cooperation with accounting firms (audit reports) and law firms (M&A due diligence),Better than peers in price and time,Save you cost and time。And in case the application is unsuccessful due to our company's fault,A full refund will be given,You have absolutely no worries。Related products:境外投资备案商务委发改委办理全流程
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