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一、立法背景从事跨境投资业务的律师都知道,所谓10号令指的是2006年8月8日商务部、国务院国有资产监督管理委员会、国家税务总局、国家工商行政管理总局、中国证券监督管理委员会、国家外汇管理局联合颁布的《关于外国投资者并购境内企业的规定》(2006年第10号)1。早在2003年,对外贸易经济合作部(商务部前身)、国家税务总局、国家工商行政管理总局、国家外
First, the legislative background Engaged in cross-border investment business lawyers know that the so-called 10 refers to the August 8, 2006 Ministry of Commerce, State-owned Assets Supervision and Administration Commission of the State Council, State Administration of Taxation, State Administration for Industry and Commerce, China Securities Regulatory Commission Commission, the State Administration of Foreign Exchange jointly promulgated the “Regulations on Mergers and Acquisitions of Domestic Enterprises by Foreign Investors” (No.10 of 2006) 1. As early as 2003, the Ministry of Foreign Trade and Economic Cooperation (predecessor of the Ministry of Commerce), the State Administration of Taxation, the State Administration for Industry and Commerce, the state