论外商投资法的完善

On the Perfection of the Foreign Investment Law

近年来,在经济全球化、一体化的大背景下,我国的外商投资企业发展迅猛,呈现出企业内部权力收紧,倾向独资企业,企业外部涉足领域扩展,同时向第三产业倾斜的特点,与之相对应的外商投资法在对外商投资的限制、领域以及税收方面也积极进行改革,结束了外商投资企业在中国的"超国民待遇"时代。两者相互影响,相互促进,达到了双赢的效果。但同时两者之间的矛盾也凸显出来,具体表现为目前外商投资法存在的缺陷,即不合理的双轨制立法、并未真正实现的"国民待遇",缺少具体的优惠政策及惩罚措施。对此,应当在统筹外商投资企业的发展特点与国内局势对外商投资法的要求的基础上,结合外商投资法存在的问题进行修改完善,以促进我国市场经济的良性发展。

In recent years, with the international situation and the social development, China＇s foreign-invested enterprises developed rapidly. It＇s showing that the tightening of internal power, and the tendency of owned enterprises, on the external, the field of companies involved expansion, while tilting to the tertiary industry. Correspondingly, the Foreign Investment Law was reformed actively in restrictions, the field and tax of foreign investment. It ended the era of ＂super-national treatment＂ of foreigninvested enterprises in China. They both influence each other, promote each other, and reach a win-win result finally. But that highlights the contradiction between them. The specific performance is the Foreign Investment Law has some defects, which are the two-track legislation that is unreasonable, can not really realize the ＂national treatment＂, the lack of specific incentives and punitive measures. In this regard, it should be on the basis of Co-ordinate the development of the characteristics of foreigninvested enterprises and the requirements on domestic situation of the foreign investment law, to revise and improve it combined with the present issues of the foreign investment law, in order to promote the healthy development of China＇s market economy.