中国内地企业海外上市的途径之一是内地注册的企业（需股份有限公司），需满足中国证监会的相关规定，即所谓的“四、五、六”条件——净资产不少于4亿元人民币、过去一年税后利润不少于6000万元人民币、集资额不少于5000万美元。
此外，还需有规范的法人治理结构。在满足上述条件后，仍需满足海外上市地的证券管理部门的有关企业上市的规定，如在香港上市，还需满足香港主板或创业板的规定，而主板对于中国内地的企业又往往有些比上市地企业还严格的要求，最后能够上市流通的只有公开募集的不低于股本25%的部分股份。
由此可见，通过这种方式上市，首先是程序复杂，其次是对企业的要求非常高，第三是可流通的股份有限。通过这种方式在香港上市称为H股形式，在新加坡上市被称为S股形式。
鉴于H股或S股上市的严格要求与复杂程序，第二种被称为红筹股（以在香港上市为例）的上市方式就相对简单。所谓的红筹股上市就是在香港、百慕大或开曼群岛注册的，但业务全部在中国内地的企业在香港或海外其他地区上市的方式。
以红筹股方式在海外上市的基本要求是：国内企业的原有股东或绝对控股股东首先须在海外注册成立一家或数家公司。由于英属维尔京群岛的种种优惠政策，于是BVI公司就应运而生，这时国内公司的原股东或控股股东找到一笔外汇资金，以BVI公司的名义将该笔外汇汇到国内，收购国内原企业的全部股份或控股股份，使国内原有企业变更为外商独资企业或中外合资企业，并实现国内企业在被收购前后的会计报表的合并计算，可轻易地满足海外上市中关于业绩连续3年或两年的条件。由于BVI公司无法在香港上市，此时，原股东或控股股东又在香港、百慕大或开曼群岛注册成立一家控股公司，通过换股的方式，达到由该控股公司直接或间接控制国内的外商独资企业或中外合资企业，并将该控股公司在香港或海外其他证券市场上市，从而实现该控股公司的全流通。
通过在直接上市的海外控股公司的上下层面中合理设置BVI公司，可以起到的作用主要有：方便大股东对上市公司的控制；可以使公司管理层及某些股东绕开禁售期的限制；可以享受BVI公司所得税低税率的待遇；当公司业务有变时，可通过出售BVI公司的形式放弃原有业务，享受BVI公司的税收待遇。
通过BVI公司上市应注意的法律问题：
首先应该注意的是BVI公司在海外筹集外汇资金的问题，在筹集及偿还的过程中注意不能违背中国有关外汇管制的法律规定；
其次是外资收购国内企业时，应按照该企业经评估后的净资产收购，此时该企业的原始股东面临缴纳大笔个人所得税的问题，这个问题应慎重处理；
而后，如国内公司中有国有资产，应在充分征求国有资产管理部门意见的基础上，兼顾公司海外上市的大原则，慎重处理；
最后，在BVI公司及海外控股公司的构架设计中应该注意，直接上市的海外控股公司的终极股东只能是自然人、上市公司及国有独资公司。在公司上市筹划的过程中，应该把某些股东位置进行合理的安排。
注册上海代表处|香港公司注册 上海区电话:021-63531239
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2006-10-29 23:34:6
企业上市
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发布:sunmark | 分类:海外公司注册 | 评论:4 | 引用:119
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