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2. \u6230\u7565\u6027\u7a05\u52d9\u512a\u5316\u4e2d\u570b\u7684\u7a05\u5236\u5305\u62ec 8 \u500b\u985e\u5225\u7684 25 \u7a2e\u7a05\u3002\u4e00\u4f4d\u719f\u7df4\u7684\u8ca1\u52d9\u7e3d\u76e3\u80fd\u5920\u8b58\u5225\u5408\u6cd5\u7684\u7bc0\u7a05\u6a5f\u6703\uff1a\u00b7 \u9ad8\u65b0\u6280\u8853\u4f01\u696d\uff08HNTE\uff09\u8cc7\u683c \u2014\u2014 \u5c07\u7b26\u5408\u689d\u4ef6\u7684\u6536\u5165\u7684\u4f01\u696d\u6240\u5f97\u7a05\u5f9e 25% \u964d\u81f3 15%\u00b7 \u8f49\u8b93\u5b9a\u50f9\u5408\u898f \u2014\u2014 \u78ba\u4fdd\u96c6\u5718\u5167\u90e8\u4ea4\u6613\u7b26\u5408\u4e2d\u570b\u56b4\u683c\u7684\u300c\u7368\u7acb\u4ea4\u6613\u300d\u539f\u5247\u00b7 \u9810\u63d0\u6240\u5f97\u7a05\u512a\u5316 \u2014\u2014 \u5408\u7406\u5b89\u6392\u5229\u6f64\u532f\u56de\uff0c\u6e1b\u5c11\u7a05\u52d9\u6d41\u5931\u00b7 \u7814\u767c\u52a0\u8a08\u6263\u9664\u53ca\u5176\u4ed6\u884c\u696d\u7279\u5b9a\u512a\u60e0\u5982\u679c\u6c92\u6709\u5408\u7406\u7684\u7a05\u52d9\u7c4c\u5283\uff0cWFOE \u5e38\u5e38\u591a\u7e73\u7a05\u6b3e\uff0c\u6216\u8005\u66f4\u7cdf\u2014\u2014\u5f15\u767c\u9ad8\u6210\u672c\u7684\u7a05\u52d9\u7a3d\u67e5\u548c\u7f70\u6b3e\u3002<\/p>\n\n\n\n


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3. \u78ba\u4fdd\u6e96\u78ba\u7684\u8ca1\u52d9\u5831\u544a\u60a8\u7684 WFOE \u5fc5\u9808\u6309\u7167\u4e2d\u570b\u6703\u8a08\u6e96\u5247\uff08PRC GAAP\uff09\u8a18\u8cec\uff0c\u540c\u6642\u4e5f\u8981\u6eff\u8db3\u5168\u7403\u7e3d\u90e8\u7684\u5831\u544a\u8981\u6c42\u3002\u8ca1\u52d9\u7e3d\u76e3\u8ca0\u8cac\uff1a\u00b7 \u76e3\u7763\u6708\u5ea6\u3001\u5b63\u5ea6\u548c\u5e74\u5ea6\u7d50\u8cec\u6d41\u7a0b\u00b7 \u78ba\u4fdd\u6240\u6709\u8ca1\u52d9\u5831\u544a\u7684\u6e96\u78ba\u6027\u548c\u53ca\u6642\u6027\u00b7 \u7ba1\u7406\u4e2d\u570b\u6cd5\u5f8b\u8981\u6c42\u7684\u5e74\u5ea6\u6cd5\u5b9a\u5be9\u8a08\u00b7 \u929c\u63a5\u4e2d\u570b\u6703\u8a08\u6e96\u5247\u8207\u570b\u969b\u6e96\u5247\uff08IFRS\/US GAAP\uff09\u9019\u7a2e\u96d9\u91cd\u5831\u544a\u80fd\u529b\u5c0d\u65bc\u4fdd\u6301\u5c0d\u4e2d\u570b\u4e3b\u7ba1\u90e8\u9580\u548c\u570b\u969b\u5229\u76ca\u76f8\u95dc\u65b9\u7684\u900f\u660e\u5ea6\u81f3\u95dc\u91cd\u8981\u3002<\/p>\n\n\n\n


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4. \u7ba1\u7406\u73fe\u91d1\u6d41\u548c\u5916\u532fWFOE \u901a\u5e38\u540c\u6642\u6301\u6709\u4eba\u6c11\u5e63\u8cec\u6236\uff08\u7528\u65bc\u672c\u5730\u4ea4\u6613\uff09\u548c\u5916\u5e63\u8cec\u6236\uff08\u7528\u65bc\u8de8\u5883\u6d3b\u52d5\u548c\u8cc7\u672c\u6ce8\u5165\uff09\u3002\u4e2d\u570b\u56b4\u683c\u7684\u5916\u532f\u7ba1\u5236\u9700\u8981\u8b39\u614e\u61c9\u5c0d\u3002\u8ca1\u52d9\u7e3d\u76e3\u8ca0\u8cac\uff1a\u00b7 \u7ba1\u7406\u73fe\u91d1\u6d41\u9810\u6e2c\uff0c\u78ba\u4fdd\u5145\u8db3\u7684\u6d41\u52d5\u6027\u00b7 \u8655\u7406\u5916\u532f\u98a8\u96aa\u655e\u53e3\u548c\u8ca8\u5e63\u98a8\u96aa\u00b7 \u76e3\u7763\u5411\u7e3d\u90e8\u7684\u5229\u6f64\u532f\u56de\u00b7 \u78ba\u4fdd\u9075\u5b88\u570b\u5bb6\u5916\u532f\u7ba1\u7406\u5c40\uff08SAFE\uff09\u7684\u898f\u5b9a\u7531\u65bc WFOE \u7d93\u5e38\u6d89\u53ca\u8de8\u5883\u8cbf\u6613\u548c\u8ca1\u52d9\u64cd\u4f5c\uff0c\u7d93\u9a57\u8c50\u5bcc\u7684\u5916\u532f\u548c\u532f\u56de\u7b56\u7565\u7ba1\u7406\u81f3\u95dc\u91cd\u8981\u3002<\/p>\n\n\n\n


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5. \u652f\u6301\u6230\u7565\u6c7a\u7b56\u9664\u4e86\u5408\u898f\u548c\u5831\u544a\uff0c\u8ca1\u52d9\u7e3d\u76e3\u9084\u80fd\u63d0\u4f9b\u505a\u51fa\u660e\u667a\u696d\u52d9\u6c7a\u7b56\u6240\u9700\u7684\u8ca1\u52d9\u60c5\u5831\uff1a\u00b7 \u9810\u7b97\u548c\u9810\u6e2c \u2014\u2014 \u5236\u5b9a\u8207\u6230\u7565\u76ee\u6a19\u4e00\u81f4\u7684\u5e74\u5ea6\u8a08\u5283\u00b7 \u6210\u672c\u63a7\u5236\u548c\u76c8\u5229\u80fd\u529b\u5206\u6790 \u2014\u2014 \u627e\u51fa\u904b\u71df\u6539\u9032\u7a7a\u9593\u00b7 \u6295\u8cc7\u5206\u6790 \u2014\u2014 \u8a55\u4f30\u65b0\u9805\u76ee\u3001\u64f4\u5f35\u6216\u6536\u8cfc\u00b7 \u98a8\u96aa\u7ba1\u7406 \u2014\u2014 \u8b58\u5225\u4e26\u964d\u4f4e\u8ca1\u52d9\u98a8\u96aa\u8ca1\u52d9\u7e3d\u76e3\u8207\u7e3d\u7d93\u7406\u548c\u8463\u4e8b\u6703\u5bc6\u5207\u5408\u4f5c\uff0c\u843d\u5be6\u516c\u53f8\u7684\u5e74\u5ea6\u904b\u71df\u548c\u6295\u8cc7\u8a08\u5283\u3002<\/p>\n\n\n\n


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6. \u70ba\u4e2d\u5c0f\u4f01\u696d\u63d0\u4f9b\u9ad8\u6027\u50f9\u6bd4\u7684\u89e3\u6c7a\u65b9\u6848\u5728\u4e2d\u570b\u8058\u7528\u4e00\u4f4d\u5168\u8077\u9996\u5e2d\u8ca1\u52d9\u5b98\uff08CFO\uff09\u9700\u8981\u652f\u4ed8\u5168\u984d\u85aa\u8cc7\u548c\u9ad8\u984d\u9644\u52a0\u798f\u5229\u3002\u5c0d\u65bc\u4e2d\u5c0f\u578b WFOE \u4f86\u8aaa\uff0c\u9019\u53ef\u80fd\u6210\u672c\u904e\u9ad8\u3002\u66ff\u4ee3\u65b9\u6848\u5305\u62ec\uff1a\u00b7 \u5171\u4eab CFO \u670d\u52d9 \u2014\u2014 \u4ee5\u8f03\u4f4e\u6210\u672c\u7372\u5f97\u8cc7\u6df1\u8ca1\u52d9\u5c08\u696d\u77e5\u8b58\uff0c\u53ef\u6309\u5c0f\u6642\u3001\u9805\u76ee\u6216\u5305\u6708\u8a08\u8cbb\u00b7 \u517c\u8077\u8ca1\u52d9\u7e3d\u76e3 \u2014\u2014 \u9069\u5408\u8907\u96dc\u5ea6\u6709\u9650\u7684\u521d\u5275\u671f WFOE\u9019\u4e9b\u6a21\u5f0f\u80fd\u5920\u63d0\u4f9b\u9ad8\u6c34\u5e73\u7684\u8ca1\u52d9\u5c08\u696d\u652f\u6301\uff0c\u800c\u7121\u9700\u627f\u64d4\u5168\u8077\u9ad8\u7ba1\u7684\u7ba1\u7406\u8cbb\u7528\u3002<\/p>\n\n\n\n


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