2026年度私募基金合规手册

重要声明与版权须知 【内容性质】本手册为内部印刷品，供内部学习与检索使用，非正式出版物，不予以售卖。本手册系对私募基金合规事宜的实务探讨，旨在提供知识普及与参考，并非正式的法律意见书或税务筹划方案。 【免责条款】本手册内容基于发布时的法律法规及公开信息编写，不保证信息的绝对准确性、完整性或时效性。读者不应仅依赖本手册内容直接做出决策。具体问题，应寻求专业人士的协助为宜。 【知识产权】本手册虽引用部分公开资料，但经独创性的整理、汇编与阐释，已形成新的智力成果。本手册全部内容（包括但不限于文字、图表、数据）的著作权归作者所有。未经授权，禁止任何形式的转载、镜像或二次加工。 编辑整理中，难免有不准确、不完整甚至错误之处，敬请原谅。 如有任何问题，请联系：lu.ran@hankunlaw.com。 【参与编撰的主要人员】汉坤律师事务所 投资基金组：冉璐、丁笑、张鹏翔税务组：袁世也、李军梅合规组：解石坡、任正奇资本市场组：张冉瞳感谢冉雨茹对本手册的贡献。 目录 一、私募基金管理人登记......................................................................................1（一）登记总体要求及登记程序..................................................................................21.初始登记总体要求..................................................................................................22.提交法律意见书情形..............................................................................................4（二）登记具体要求.....................................................................................................51.名称及经营范围.....................................................................................................52.财务状况.................................................................................................................53.运营基本设施和条件..............................................................................................64.出资人、控股股东及实际控制人...........................................................................65.法定代表人/执行事务合伙人或其委派代表、高级管理人员及其他从业人员..146.内部控制、风险控制合规管理制度.....................................................................27（三）登记程序...........................................................................................................291.登记材料准备及提交............................................................................................292.登记流程时限及结果............................................................................................30（四）注销登记...........................................................................................................331.注销登记时限.......................................................................................................332.注销登记情形.......................................................................................................33二、私募基金募集................................................................................................34（一）主体资格...........................................................................................................341.募集机构资格.......................................................................................................342.从业人员资格.......................................................................................................34（二）对象适格...........................................................................................................351.合格投资者认定...................................................................................................352.合格投资者分类...................................................................................................353.穿透核查...............................................................................................................374.人数限制...............................................................................................................37（三）募集程序...........................................................................................................371.各类投资者适用的募集程序................................................................................37 （四）基金托管与第三方服务机构............................................................................521.托管及募集资金专用结算账户............................................................................522.委托私募基金服务机构........................................................................................53 三、私募基金备案................................................................................................53（一）备案要求...........................................................................................................53（二）备案程序...........................................................................................................631.备案材料准备及提交............................................................................................632.备案流程时限及结果............................................................................................64（三）创业投资基金的特殊安排................................................................................671.对于创业投资基金的差异化安排.........................................................................682.私募基金类型选择创业投资基金的特殊优势及适用条件..................................68（四）私募基金转为非基金的程序............................................................................73四、信息披露与报送............................................................................................74（一）私募基金管理人信息变更................................................................................741.一般事项（基本登记信息）变更.........................................................................742.重大事项（重大登记信息）变更.........................................................................753.不同类型信息变更AMBERS系