摘要
随着中国加入WTO和内地与香港更紧密经贸关系的建立，越来越多的香港投资者进入内地市场从事零售行业。对于以何种模式投资内地零售行业，以及内地相关的法律法规，不少香港投资者有诸多的疑问。按照内地现行的法律法规，香港投资者进入内地从事零售行业，有两种模式可供选择：第一是成立外商投资商业企业。作为一种法律模式，在内地设立港商投资的有限公司对于香港投资者而言并不陌生，中国内地的第一家境外投资企业，CEPA后第一家境外独资的商业企业，都是港资企业。
Since China＇s entry into the World Trade Organization （WTO） in 2001, particularly since the establishment of the Mainland-Hong Kong Closer Economic Partnership Arrangement （CEPA） in 2003, increasing numbers of Hong Kong investors have entered markets in the Chinese Mainland to operate the business of retail. For many Hong Kong investors, they have many doubts about what investment patterns they can choose in making investment in the retail sector in the Mainland, and also about the relevant law and administrative regulations of the Mainland. According to the existing law and administrative regulations of the Mainland concerned, Hong Kong investors, in entering Mainland markets to operate the business of retail, can choose either to establish foreign-invested commercial enterprises or to establish small businesses of industry or commerce. As the first legal pattern for investment, the establishment in the Mainland of limited companies funded by Hong Kong investors is nothing unfamiliar to Hong Kong investors.
