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为适应对内搞活、对外开放政策的实施,1979年以来我国先后颁布了《中外合资经营企业法》(以下简称《合资法》)、《合资企业法实施条例》、《合作经营企业法(以下简称《合作法》)以及《外商投资企业所得税法》等等。一、中外合资、合作企业的法律地位和特征中外合资企业是指:在中国境内,由外国的公司、经济组织或个人依照《合资法》同中国的企业或其它经济组织共同举办的企业。经批准在中国境内设立的中外合资企业
In order to adapt to the internal enlivenment and the implementation of the opening-up policy, China has successively promulgated the “Sino-Foreign Joint Venture Law” (hereinafter referred to as the “Joint Venture Law”), the “Implementation Regulations of the Joint Venture Law”, and the “Cooperative Enterprise Law” (below Referred to as “Cooperative Law” and “Foreign Investment Enterprise Income Tax Law” and so on. I. Legal Status and Features of Sino-foreign Joint Ventures and Cooperative Enterprises Sino-foreign joint ventures refer to companies that are jointly organized with Chinese companies or other economic organizations by foreign companies, economic organizations, or individuals in China according to the Joint Venture Law. Sino-foreign joint ventures approved for establishment in China