joint_venture.ppt

以激励为特征的第一代外资政策，主要包括财税激励和金融激励； 以规制框架为特征的第二代外资政策，规制框架有两个目的，一是投资保护，保护投资者不受东道国歧视性待遇，二是投资自由化，约束政策对外资的限制并在投资活动上尽量避免一些附加条件； 以加强关联为特征的第三代外资政策，所谓关联是指通过市场关系建立跨国公司与当地企业供给方面的契约，增强发展中国家的企业竞争力。 从目前的激励型政策逐步走向规则型和关联型政策是我国外资政策发展的必然趋势，也就是说，今后我国的外资政策是一种主要依靠市场机制，对外资实际国民待遇的以规则为基础、以发挥关联效应为目标的中性外资政策。 但就现阶段而言，我国的外资政策应调整为以规则为主体，以激励为导向，以关联为目标的混合性政策。强调规则的主体作用，就是要按照WTO的规则，进一步清理和修订各级政府关于引资的法律法规，逐步统一内、外资企业所得税法，建立有利于公平竞争的市场环境。 Discussing a Joint Venture Case Study 1978年，美国通用汽车公司董事长率代表团访问当时的第二汽车制造厂，在双方探讨重型卡车技术引进项目时，他建议中国最好采用“中外合资”的形式经营。后来，邓小平在相关简报上建议搞合资经营的内容旁边批注“合资经营可以办”。国家作出了汽车行业可以引进技术、可以合资的决定。 China has principal attractions like low-cost labor and an enormous domestic market of more than 1.2 billion consumers. The investment climate has been opened up gradually. In the 1980s, foreigners were restricted to export-oriented joint ventures with Chinese firms. In the early 1990s, they were allowed to manufacture goods for sale in the domestic Chinese market; and by the mid-1990s; the establishment of wholly foreign-owned enterprises was permitted. Chinas accession to the WTO forces the government to open up the services sector. 市场换技术 改革开放合资合作潮初起 THE LAW OF THE PEOPLE‘S REPUBLIC OF CHINA ON CHINESE-FOREIGN Equity JOINT VENTURES (Adopted by the Second Session of the Fifth National People’s Congress on July 1, 1979 and revised in accordance with “ Resolution on Revision(修订本) of the Law of the Peoples Republic of China on Chinese-Foreign Joint Venture of the Third Session of the Seventh National Peoples Congress on April 4, 1990, revised for the second time in accordance with Resolution on Revision of the Law of the Peoples Republic of China on Chinese-Foreign Joint Venture of the Fourth Session of the Ninth National Peoples Congress on March 15, 2001)  中外合资经营企业是中国利用外商直接投资各种方式最早兴办和数量最多的一种。目前在吸收外资中还占有相当比重。 中方的投资者不能是个人，必须是企业、法人及其他经济组织，外方可以是自然人，也可以是法人。 如果有限公司被外商并购，经过特批，中方投资者可以是自然人。 the form of a limited liability company generally not be less than 25% of the registered capital of a joint