一直以为中概大多数境内子公司都是通过 VIE 控制。翻了携程的年报，其采用可變利益實體的淨收入分别估我們截至 2021 年、2022 年及 2023 年 12 月 31 日止年度收入的 30%，22% 及 23%，占比挺低。原来是公司主要从事旅游相关的服务，如机票预订、酒店预订等，这些业务不属于《外商投资产业指导目录》中的限制或禁止外商投资的行业，所以可以直接设立境内子公司开展业务。
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