近几年来，越来越多的国内企业开始到海外发展，那么就一定会接触到境外投资备案，境内机构投资的境外项目或者红筹架构项目越来越多，而根据监管政策规定，涉及跨境投资都需要先办理ODI。
什么是ODI备案
ODI（对外直接投资，Outbound Direct Investment），是指我国企业直接或间接取得境外公司的所有权、控制权、经营管理权的经济活动。
ODI备案/核准，是指根据国家发改委2017年颁布的《企业境外投资管理办法》规定，境内企业进行上述活动应遵守《企业境外投资管理办法》而进行的备案/核准手续。
In order to better help enterprises understand the regulatory requirements and operational practices of ODI, this article analyzes and sort some of the mostfrequently encountered problems 可通俗描述为：国内的企业对外投资取得国外企业的所有权、控制权、经营管理权，应当按照发改委的要求进行ODI备案/核准，通过ODI备案/核准，人民币资金可换成外汇出境进行投资，投资所得外汇亦可顺利入境。什么样的企业需要ODI备案呢？
1. 需要ODI备案的企业类型：
01 跨境电商
02 海外税筹
03 BVI投资等
04 跨境合作
05 跨境加上商会
06 海外上市（红筹 VIE架构）
07 成立海外子公司开展业务
08 四年以前有过投资未办证书
2. 被密切关注的几类境外投资业务 ：three-way supervision and varied dimensions of review 1. 房地产、酒店、影城、娱乐业、体育俱乐部等领域出现的一些非理性对外投资；
2. 大额非主业投资；
3. 有限合伙企业对外投资；
4. 快设快出；
5. 母小子大。 review of ODI projects, while SAFE controls the remittance of funds
In the ODI application process, enterprises need to obtain the approval of or file with the NDRC and MOFCOM, and then apply to banks for remittance of funds 为什么要ODI备案
Supervision principles of ODI authorities case-by-case review, varied dimensions and full and whole-process supervisionODI(境外投资)备案的优势：
1. 资金合法合规出境
2. 资本积累加速度
3. 业务转账成本低
4. 境外投资优先权
5. 境外上市考察点
6. 资金返程有补贴
The competent authorities will not only intervene and implement supervision at the stage of filing/approval. 法律层面
1. 投资主体中止或停止实施并处以警告；
2. 提供融资、担保的依法依规处罚；
3. 更现实的后果是外汇进出受限。
Whether a project needs to go through ODI procedures.
ODI备案申请的注意事项
overseas interests, including corporate ownership, rights of control, and management controls.An ODI application is only required if a Chinese enterprise receives overseas interests. Taking the overseas lending of a domestic enterprise as an example, if the funds are provided to overseas affiliated parties for operations, it is merely an act of lending. The enterprise has not obtained overseas interests and thus does not need to go through ODI procedures.However, if the funds are lent to overseas affiliated parties, who will in turn use such funds to acquire equity interests of an overseas enterprise, the lender will be deemed to have obtained overseas interests through the remittance of domestic funds, in which case ODI applications become necessary.
When to make an ODI application.
1、一般情况下，发改委备案和商务部(厅)核准可以同步操作进行，主要原因是向两大机构所提交的材料几乎一致。
2、如果想要提高ODI备案的成功率，则建议先办理由商务部(厅)核准的《境外投资证书》；然后再办理发改委签发的《境外投资备案》；
3、境内企业在境外成立空壳公司，不展开实际境外投资业务的ODI备案申请是不予通过的。
4、资金证明以提交企业近期三个月的存款证明为准，具体证明开具时间以提交正式ODI备案申请所需材料之日为准。
递交的材料一定要实行预提交制；即:在正式提交申请前，先将准备递交的材料提交至市级商务局经外处审核和提供修改意见，根据修改意见，对递交材料进行修改和完善。 an ODI application should be made before the applicant obtains the rights and interests of the overseas enterprises, even if at this point the applicant has yet to make an investment, or any consideration to the overseas enterprise. The practice of MOFCOM is the same.On the basis of the above criteria, if and when a domestic enterprise receives warrants issued by an overseas enterprise, it has not obtained any overseas interests, hence there is no need to go through the ODI procedures. The application obligation should be fulfilled when it exercises the warrants in the future.
ODI applications involving multiple domestic entities.
Generally, domestic enterprises that intend to invest abroad are the applicants for ODI projects. However, some projects involve multiple domestic entities, and which party should apply for the ODI requires specific analysis.When a new ODI project involves multiple domestic investors, the main investor should be the applicant. As for an additional investment, or transfer of shares of an overseas project that has already been through ODI procedures, the standards of review from the two departments are completely different.The NDRC regards the above-mentioned situation as an independent and new ODI project, and requires the party with the highest investment (in the current round) to make an ODI application. However, the MOFCOM views it as a change to the original ODI project, and requires the domestic investor with the highest shareholding ratio in the investment project to be the applicant for the ODI change.If the applicant of the ODI project changes during the process, for example, the applicant of the previous round will no longer be the majority shareholder after the completion of the new round of investment, and the project will be transferred from the original filing commercial department to the local commercial department where the new applicant is located for review.
The use of route companies.
相关备案证书的有效期与到期手续
“penetrative” principle and focus their reviews on the enterprises that the funds eventually flow into, and only require filing or approval for ODI for such destination enterprises.There is no requirement of application for the establishment of route companies, but the applicant needs to fully disclose its investment route (that is, each layer of the route companies).
Equity transfer of the ODI projects with unfinished investment.
《企业境外投资证书》 equity transfers can be made before the investment is fully completed. Both departments regard it as a change to the original project.
Applications for overseas reinvestment projects.
由商务部颁发的，有效期为2年； supervise the entire process of overseas investment公司自领取本证书之日2年内未从事境外投资，证书自动失效； an outbound investment from the domestic enterprise若2年内在银行进行过外汇业务登记或有过任何金额的实际出汇，证书则不再受有效期限制。
Simultaneous acquisition of multiple overseas projects under the control of the same domestic enterprise.
《境外投资项目备案通知书》 two specific scenarios由发改委颁发的，有效期为2年； have a high chance 在有效期届满的30个工作日前向发改委提出延长有效期的申请。
注意：由于《境外投资项目备案通知书》的有效期为2年，因此企业需要考虑两年需要投资运营输出的资金量，将其确立为此次备案的投资金额更为适合。 enterprises consider flexible arrangements进行海外投资的重要一步，即设立境外公司，因此在注册海外公司的时候，建议同步进行ODI备案，资料周全、计划详细会让相关审批部门对您的计划有更多了解，通过率会更高，省时且高效。
ODI投资备案需要哪些，
又要走哪些流程？
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