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国务院关于境内企业境外发行证券和上市的管理规定》《境内企业境外发行证券和上市备案管理办法》草案向社会征求意见,为期一个月。
发行人同期经审计合并财务报表相关数据中境内占比超过50%、或高管多为中国公民或居民或业务主要在境内,即认定为是境内企业境外上市。
国务院有关主管部门可以要求剥离境内企业业务、资产或采取其他有效措施,消除或避免境外发行上市对国家安全的影响。
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