中国返程投资法律监管制度研究.pdf

Abstract Withthe ofeconomic and ever-acceleratingprocess globalization，bothdeveloped countries haveattached to and the1 greatimportanceattractingutilizingforeigncapital．Since970s， China witllcurrent complies trends．activelypromote the”Introduction”and”Going While a deal of alsoraiseda attractinggreat investment，it foreign particular of investmenthasbeen and far,return phenomenonround—trippingcapital．So widespreadgrowing into residentsobtainedthe of investment”inthis of popularity．Domestic identitythe”foreign way the investment round—trippingcapital．Whilefullyenjoyingforeign only tax the ofthe in andother damagessovereigntycountry,resultscapitalflight，moneylaundering also asevere toChina’S negativeeffects，but poses challenge foreignexchange frameworkhasbeen are Thoughround-trippingcapitalregulatorylegal initially still stillneedtomakefurtherresearchonthe and manyproblems，we theorypractice． Thisarticletriestolistthe casesof inChinawithcase typical round—trippingcapital analysis methodtoleadtothe ofthis investment of study particularforeign phenomenon the of aswe