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1、CCH跨國公司外匯資金管理研討會(huì)2009MNCForeignExchangeControlUpdates2009企業(yè)資金跨境流動(dòng)障礙分析和解決BarriersonCross-borderForeigggnExchangeFlows:AnalysisandSolutionsLlinksLawOffices通力律師事務(wù)所October20092009年10月?2009Welinklocalle通力律師事務(wù)所版權(quán)所有保留一切權(quán)利galintelligencewiththeworld1目錄(Outline)第一部分企業(yè)資金流出障礙解析BarriersonForeignExchange(“F
2、X”)Outflows?企業(yè)資金流出障礙主要表現(xiàn)和法律后果MajorcharacteristicsandlegalimpactsofthebarriersMajorcharacteristicsandlegalimpactsofthebarriersonFXoutflows?企業(yè)資金流出障礙主要原因分析和解決MajorreasonsforandsolutionstothebarriersonFXMajorreasonsforandsolutionstothebarriersonFXoutflows?企業(yè)資金流出典型案例CSCaseSttuddiies–FXoutflows?2009
3、www.llinkslaw.com通力律師事務(wù)所版權(quán)所有保留一切權(quán)利2目錄(()Outline)第二部分企業(yè)資金流入障礙解析BarriersonFXInflowsBarriersonFXInflows?企業(yè)資金流入障礙主要表現(xiàn)和法律后果MajorcharacteristicsandlegalimpactsofthebarriersonFXinflows?企業(yè)資金流入障礙主要原因分析和解決MajorreasonsforandsolutionstothebarriersonFXinflows?企業(yè)資金流入典型案例CaseStudies–FXinflows第三部分徹底解決企業(yè)資金跨境流動(dòng)
4、障礙SolutionstoBarriersonCross-borderFXFlows?2009www.llinkslaw.com通力律師事務(wù)所版權(quán)所有保留一切權(quán)利第一部分企業(yè)資金流出障礙解析BarriersonFXOutflows?2009www.llinkslaw.com通力律師事務(wù)所版權(quán)所有保留一切權(quán)利4企業(yè)資金流出障礙主要表現(xiàn)MajorCharacteristicsoftheBarriersonFXOutflows表現(xiàn)一:大量積壓的應(yīng)付款A(yù)LaagergeAmoutoogountofLong-uusettednsettledPayables表現(xiàn)二:大量的現(xiàn)金但無可分配利潤AL
5、argeAmountofCashwithoutDitibtblPDistributableProfit表現(xiàn)三:未能預(yù)見的費(fèi)用支出造成可分配利潤減少UnforeseeableExpensesReducingDistributableProfit?2009www.llinkslaw.com通力律師事務(wù)所版權(quán)所有保留一切權(quán)利5企業(yè)資金流出障礙主要表現(xiàn)(續(xù))MjMajorCharacttitieristicsoffthBtheBarriersonFXFXOtflOutflows(Cont’d)大量積壓的應(yīng)付款大量現(xiàn)金但無可分配利潤未能預(yù)見的費(fèi)用Long-unsettledLargeCash
6、withoutDistributableUnforeseeableExpensesPayablesProfit?貿(mào)易項(xiàng)下?行業(yè)原因―不可控?稅法變更TradeitemsSpecialindustryChangesoftaxrules-uncontrollable?非貿(mào)易項(xiàng)下?稅務(wù)監(jiān)管Non-trade?中期分配？―不可控TaxadministrationitemsInterimprofitdistribution?-uncontrollable?海關(guān)監(jiān)管WatchOut!CustomsAdministration?會(huì)計(jì)處理原因―可控/不可控Accountingtreatments-
7、contllbltrollable/uncontllbltrollable?法規(guī)要求―可控/不可控Regulatoryrequirements-controllable/uncontrollable?企業(yè)機(jī)構(gòu)設(shè)置原因－可控/不可控Corporatestructure-controllable/uncontrollable?2009www.llinkslaw.com通力律師事務(wù)所版權(quán)所有保留一切權(quán)利6企業(yè)資金流出障礙的法律后果LegalImpactsoftheBarri
