外商投资企业非正常撤资问题探讨——以在华韩国投资企业为例

A Study of Abnormal Investment Withdrawal from Foreign Capital Enterprises:A Case Study of Korea Invested Enterprises in China

2007年下半年以来,中国南北两地出现了韩资企业非正常的"撤离潮",引起了人们的广泛关注。由于韩国对中国投资以中小企业为主,而其投资动机多强调利用中国的廉价劳动力。随着中国加强对劳动力、环境方面的限制,同时两税合一、调降出口退税、人民币升值以及修订《中华人民共和国耕地占用税暂行条例》,以及取消与调整对加工贸易和外商投资的政策优惠,造成劳动成本与营运成本负担加重,导致韩资企业自中国撤离情形逐渐增加,而退出机制不完善、企业创新不足,也是韩资企业非正常撤离的原因。

Since 2007,many Korean invested enterprises began to withdraw their investment from China,which caused people's great concern.The main aim of Korean invested enterprises,usually largeled al the small and medium-sized enterprises,was to utilize ihe cheap lalior.As China started to place more restrictions on labor force and environment,unify in-out taxes,lower the rate of tax-refund for export,have RMB revalued,revise the regulations of farmland lax,cancel or adjust the policies favorable for processing trade and foreign investment,lalior cost and operating cost have increased.As a result,Korean invested enterprises withdrew increasingly.Reasons for the abnormal withdrawal also include defective withdrawal mechanism and enterprises lacking innovation motivation.