1. 1 foreign exchange registration of domestic individual special purpose companies: (1) The resolution of the competent department of domestic enterprises to approve overseas financing was added (if there is no domestic enterprise, a written explanation of the consent of the domestic equity owner to overseas financing shall be provided);

(2) New changes: domestic residents can set up special purpose companies overseas before registration, but before registration, special purpose companies may not have substantial capital such as overseas financing, changes in equity or return investment, and changes in equity;

(III) New changes: If a domestic resident makes direct investment in China through an overseas enterprise that is not a "special purpose company" as mentioned in document Huifa [2005] No.75, after truthfully disclosing the information of its domestic controller and marking "Non-special purpose company returns to invest", these operating rules shall apply. Before the registration of the special purpose company is completed, overseas enterprises are not restricted by the return investment.

1.2 foreign exchange change registration of domestic residents' individual special-purpose companies: (1) New regulations: if a special-purpose company changes its financing, it shall go through the formalities of change registration within 30 working days after receiving the financing funds for the first time, and the overseas financing funds that have not gone through the formalities of financing change registration shall not be transferred back to China for use in the form of investment or foreign debt;

1.3 foreign exchange registration of domestic enterprises for the establishment and merger of special purpose companies: (1) In accordance with the provisions of the Ministry of Commerce 10. The approval document and certificate of approval of the competent commerce department for the establishment (or merger) of a foreign-invested enterprise (if the merger and acquisition parties are related or the foreign investor buys a domestic company with overseas equity, the approval document or certificate of approval of the Ministry of Commerce shall be issued);

(2) Special requirements: Newly-established foreign-invested real estate enterprises need to provide certification materials and commitment letters filed by the Ministry of Commerce, and merger and acquisition of foreign-invested real estate enterprises need to provide certification materials, state-owned land use certificates and commitment letters filed by the Ministry of Commerce.

1.4 Account entry approval of domestic residents' income from fund changes from special-purpose companies: domestic residents' income from dividends, bonuses, stock trading and other income from special-purpose companies can only be accounted for and approved at the foreign exchange bureau after paying personal income tax or filing tax returns according to law.

1.5 cancellation of foreign exchange registration of domestic residents' personal special purpose companies: brand new.

1.6 Supplementary foreign exchange registration of domestic residents' individual special-purpose companies: (1) Special audit report issued by accounting firm [auditing whether domestic enterprises directly or indirectly controlled by special-purpose companies have turned in profits, liquidated, converted shares, reduced capital, recovered investment in advance, and issued loans to overseas shareholders since June 1 2005].

2065 438+00 59, the new document continues this requirement. Give the responsibility of checking whether there is any evasion of foreign exchange to the accounting firm.

(2) If a domestic resident makes direct investment in China through an overseas enterprise of a non-special purpose company as mentioned in Huifa [2005] No.75, and fails to truthfully disclose the information of its domestic controller or does not mark "non-special purpose company reinvestment", these Operating Rules shall apply to the application for converting the overseas enterprise into a special purpose company. According to this regulation, "return investment of non-special purpose companies" can be converted into special purpose companies.