In the process of overseas offering and listing of domestic enterprises so far, it is necessary for the listing intermediaries (the "Intermediaries") to conduct due diligence on all aspects of the issuer. In particular, PRC lawyers are required to issue the PRC legal opinions on the history, corporate governance, business operation, major assets, tax, employment, and other aspects of the domestic enterprises. The New Filing Rules not only unify the domestic regulatory procedures between direct (e.g. H-shares listing)[1] and indirect (e.g. red-chip listing) overseas offering and listing of domestic enterprises, but also maintain basically the same scope and standard for domestic legal verification[2], clarifying the legal verification requirements under the domestic regulation for the overseas offering and listing of domestic enterprises.