1. Opening a bank account: the issuer needs to open an overseas debt account in the bank for the receipt and payment of overseas debts.

2. Issuance of overseas bonds: Issuers raise funds by issuing bonds in the international market, and the issuance methods can be public bidding, agreement issuance, inquiry issuance, etc.

3. Financing: Financing of overseas debts can be carried out by cash, cheque, telegraphic transfer, letter of credit, etc.

4. Use of funds: The use of funds for overseas debts shall comply with the provisions of international loan contracts, including the use of funds, repayment period and interest rate.

5. Bookkeeping: In the process of raising and using funds, it is necessary to record accounting information in time, including the raising, payment and repayment of debts, so as to conduct auditing and supervision.

6. Tax treatment: The issuance of overseas bonds needs to comply with domestic and overseas tax laws and regulations, including the declaration and payment of income tax and value-added tax.

7. Foreign exchange management: the receipt and payment of overseas debts need to comply with the state's foreign exchange management regulations, including foreign exchange approval and settlement.

8. Report disclosure: Issuers need to disclose information to bondholders and regulators in a timely manner according to overseas debt contracts and relevant laws and regulations.