KUANG ZHENG CERTIFIED PUBLIC ACCOUNTANTS
Audit Tax Consulting
China
Member of JPA International
NEWSLETTER
November 2012
This newsletter is for reference only.
Any liability that may arise...
More
KUANG ZHENG CERTIFIED PUBLIC ACCOUNTANTS
Audit Tax Consulting
China
Member of JPA International
NEWSLETTER
November 2012
This newsletter is for reference only.
Any liability that may arise from your reliance on the information in this newsletter is expressly
disclaimed.
If you need any advice, please contact us by phone or e-mail as shown on the last page.
All rights reserved.
本期导语
Preface
李勋浩 Jason Lee
Senior Partner, CPA, CTA
jasonlee@kzcpas.
com.
cn
1
2012 年 9 月 21 日,商务部针对投资人以境内企业股权出
资，设立及变更外商投资企业出台了 2012 年第 8 号令，对
股权出资的定义、股权出资的条件、股权出资的产业政策适
用、股权出资的评估定价和审批权限、审批程序等做出了明
确规定，为中外投资者以股权方式作为出资的行为提供操作
规程和政策依据。
在当前全球经济复苏进程缓慢曲折、国际投资合作面临
的不确定不稳定因素有所增多的情况下，中国吸收外资仍保
持了较强的竞争力.
广大国际投资者依旧看好中国的发展前
景，重视中国的市场潜力，认可中国的投资环境。外商投资
企业股权出资暂行规定可以更好地适应外商直接投资发展
的需要，提高投资便利化水平。
The Ministry of Commerce has published the No.
8 directive of
2012, for the investor’s contribution by using domestic shares;
the establishment and the alteration
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