On Financial Issures Of The Structure Development And Demolition Of VIE

VIE is also known as protocol control mode,usually refers to the actual controller to establish a Special Purpose Company after the return of the establishment of wholly foreign-owned enterprises,and in the name of wholly foreign-owned enterprises,through the " business agreement"," exclusive consulting/technical services agreement " and" equity pledge agreement "agreement,control of domestic operators of all business activities,in order to realize no equity relationship in the case of transport can combine the camp company’s financial statements.From the operation of the 10 years,although the VIE architecture in the law,there are many problems in finance and tax,but indeed for the overseas listing of domestic enterprises,the successful financing has played an irreplaceable role.For the government,on the one hand,with the help of VIE architecture,foreign capital,technology,management experience Everfount into Chinese so,Chinese have their own independent Internet industry,promote the China rapid changes in many areas,from government to the whole industry of domestic and foreign capital,entrepreneurs and Internet users have benefited;on the other hand,the VIE architecture around the China indeed government banned foreign investment into a lot of control field,VI It is imperative for E to controlThis paper is based on the VIE architecture,VIE architecture is used in the analysis of the specific situation in the investment,grasp the enterprises in the application of VIE in the process of how to do the legal risk,financial cost and risk assessment on tax,and according to their own situation,make risk prevention,from which the enterprises in the development process,be able to the assets to be effectively controlled,and in the process of competition,better play their own advantages,to promote enterprise’s rapid development and progress.