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朝鲜民主主义人民共和国于1984年9月8日,经最高人民会议常委会通过了《朝鲜民主主义人民共和国合营企业法》。接着,1985年3月20日颁布《朝鲜合营企业法实施细则》,1985年3月7日颁布《合营公司所得税法》和《外国人所得税法》,1985年5月17日颁布《合营公司所得税法实施细则》和《外国人所得税法实施细则》。合营企业从申请审批到利润汇出,从投资领域到雇用工制度,皆有明确具体的规定,一种充满着朝鲜特色的外资法律体制于是宣告成立。一、合营企业宗旨及主体资格。朝鲜合资企业法第1条指出,扩大与发展经济技术交流与合作是劳动党坚定不移的对外经济政策。国家鼓励朝方公司、企业与外国公司、企业、个人在朝鲜境内依照平等、互惠的原则举办合资企业。希望愿在朝鲜建立合营企业的外国合营者,随时向朝鲜对外经济事务部、合资企
On 8 September 1984, the Democratic People’s Republic of Korea passed the Joint Venture Law of the Democratic People’s Republic of Korea through the Standing Committee of the Supreme People’s Assembly. Then, March 20, 1985 promulgated the “Korean Joint Venture Law”, March 7, 1985 enacted “Income Tax Law” and “foreigner income tax law”, May 17, 1985 promulgated the “income tax of joint ventures Law Implementing Rules ”and“ Foreign National Income Tax Law Implementing Rules. ” Joint ventures from the examination and approval of applications to the remit of profits, from the investment field to the hiring system, have clear and specific provisions, a full of North Korean characteristics of the legal system of foreign investment was declared. First, the purpose of a joint venture and the main qualifications. Article 1 of the Korean Joint Venture Law states that the expansion and development of economic and technological exchanges and cooperation are the unwavering foreign economic policies of the Workers’ Party. The state encourages the North Korean companies, enterprises and foreign companies, enterprises and individuals to hold joint ventures in accordance with the principle of equality and reciprocity in North Korea. Foreign joint ventures that wish to establish joint ventures in North Korea are ready to report to North Korea’s Foreign Economic Affairs Department and joint ventures