我国境外投资若干法律问题的研究

发布时间：2018-03-20 12:24

本文选题：境外投资　切入点：法律制度　出处：《云南大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化进程的不断加速,全球投资自由化的趋势也不断加强。如何适应经济全球化以及投资自由化的趋势,并据此对本国外资法进行相应的调整,成为各国投资立法的重要任务。发展境外投资是我国向发达国家迈进的必经阶段,也是我国参与国际分工的重要环节。从我国的角度看,境外投资的影响和作用具有二重性,一方面,境外投资者通过境外投资,可以占领或扩大海外市场,保证国外原材料的供应,利用国外的廉价劳动力,增强在国际市场上的竞争力,争取高额利润,从而给本国的经济发展和国际收支产生积极的影响和作用。令一方面,大量资本输出,也可能出现诸如降低资本输出国国内的就业机会,减少商品的出口,导致技术外流和国内投资减少等消极因素,从而影响国际收支平衡。但笔者认为,通过科学的制度设计和合理的宏观指导,这些消极因素是易于避免和克服的。本文通过研究比较国内国外境外投资政策和法制,结合中国的国情指出了我国境外投资法律制度中存在的问题和不足,且提出了关于完善我国境外投资法律制度的建议。对我国加强境外投资立法、弥补不足,完善我国境外投资的法律体系都有现实意义。文章共分四部分：第一部分简要介绍了我国境外投资的概念、历史、现状和特点。第二部分对主要发达国家及发展中国家海外投资法律制度进行了分析。第三部分结合我国实际,说明我国境外投资存在的若干法律问题,具体到我国境外投资政策法规体系、境外投资审批制度、税收制度、外汇管理制度、海外投资的单边和双边保护制度这几个明显不足的方面。第四部分针对我国境外投资存在的法律问题提出完善建议。如建立健全境外投资法律体系、境外投资审批、税收、外汇管理制度的完善,建立境外投资保护制度,对港澳台地区境外投资法律问题的处理等。
[Abstract]:With the acceleration of the process of economic globalization, the trend of global investment liberalization has been strengthened. How to adapt to the trend of economic globalization and investment liberalization and adjust the domestic foreign investment law accordingly, The development of overseas investment is a necessary stage for our country to advance to the developed countries, and also an important link for our country to participate in the international division of labor. From the perspective of our country, the influence and function of overseas investment have duality. On the one hand, through overseas investment, foreign investors can occupy or expand overseas markets, guarantee the supply of foreign raw materials, utilize foreign cheap labour, enhance their competitiveness in the international market, and strive for high profits. This will have a positive impact and effect on the country's economic development and international balance of payments. On the one hand, a large amount of capital exports may also appear, such as reducing employment opportunities in the countries of capital exporting countries and reducing the export of commodities. It leads to the negative factors such as the technology outflow and the decrease of domestic investment, thus affecting the balance of payments. However, the author thinks that these negative factors are easy to avoid and overcome through scientific institutional design and reasonable macro guidance. By studying and comparing the domestic and foreign investment policies and the legal system, this paper points out the problems and shortcomings in the legal system of overseas investment in China. It is of practical significance for our country to strengthen the legislation on overseas investment, to make up for the deficiency and to perfect the legal system of our country's overseas investment. The article is divided into four parts:. The first part briefly introduces the concept, history, current situation and characteristics of overseas investment in China. The second part analyzes the legal system of overseas investment in major developed and developing countries. The third part, combined with the reality of our country, explains some legal problems existing in our country's overseas investment, including the system of policies and regulations on overseas investment, the examination and approval system of overseas investment, the tax system, and the foreign exchange management system. The unilateral and bilateral protection system of overseas investment is obviously inadequate. Part 4th puts forward some suggestions to perfect the legal problems existing in China's overseas investment, such as establishing and perfecting the legal system of overseas investment, the examination and approval of overseas investment, the perfection of tax and foreign exchange management system, and the establishment of overseas investment protection system. To deal with the legal problems of overseas investment in Hong Kong, Macao and Taiwan.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.4

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