近两年房地产行业持续升温,某些资金暗流开始露出蛛丝马迹。本案中违规企业将境外汇入的款项未区分款项性质,直接汇入外汇结算账户,形成了事实上的外债,且未按规定 Real estate industry in recent years continued warming, some undercurrents began to reveal clues. In the present case, the illegal enterprises imported the funds overseas without distinguishing the nature of the payments and directly remitted them into the foreign exchange settlement accounts, forming the de facto foreign debts and failing to comply with the provisions