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文章认为,改革开放以来,随着我国社会主义市场经济的不断完善和发展,各个行业和领域对外开放的步伐也在不断加快,境内企业对境外投资的需求逐渐加大。中国境外投资企业在经营过程中,可能因预定资本过多而形成大量过剩资本而减资,或者由于经营不佳,亏损过多,造成公司净资产大大低于公司注册资本总额时,公司用减少注册资本总额的方法来弥补亏损。文章就中国法下的中国境外投资企业减资须履行的法律程序进行了详细分析,希望对在我国法律框架下正常对外投资发展起到一定的帮助和借鉴作用。
The article holds that since the reform and opening up, with the continuous improvement and development of the socialist market economy in our country, the pace of opening up to all industries and fields has been accelerating. The demand for overseas investment by domestic enterprises has gradually increased. During the course of business operation, overseas Chinese-invested enterprises may reduce their capital due to the excessive capital reservation and form a large amount of surplus capital. If the net assets of the company are significantly lower than the total registered capital of the company due to poor management and excessive losses, The total registered capital method to make up for the loss. The article analyzes in detail the legal procedures to be carried out for the capital reduction of overseas Chinese investment enterprises under Chinese law and hopes to provide some help and reference for the normal foreign investment and development under the legal framework of our country.