跨国投资中的间接征收问题研究

发布时间：2018-10-26 15:45

【摘要】：自20世纪80年代以来,投资自由化趋势逐步开始对东道国的管理权构成影响和冲击。在这种情况下,东道国政府出于公共健康、环境保护等需要,依法采取的各种调控措施,就可能产生间接征收的问题。间接征收是指东道国政府基于公共利益,通过正当法律程序,在不对外国投资者财产实行剥夺的情况下,对其财产权权能进行了干涉的行为。从间接征收的类型来看,间接征收可以划分为以下几种类型:以行政手段干涉外资经营;以税收手段影响投资收益;其他等方式。从本质上来看,间接征收问题主要在于如何区分正常的政府管制行为和间接征收行为;之所以会有间接征收问题,本质在于政府合法管理行为与间接征收之间存在一个说不清道不明的灰色地带。间接征收的实施应该满足一下条件:(1)、出于公共利益的需要;(2)、正当的法律程序;(3)、不存在歧视因素;(4)、有效的补偿。补偿应该作为合法征收的前提条件之一。一方面,这种前提注重对投资者利益的保护,但另一方面也使得东道国在采取征收措施时会更加的谨慎。这对于东道国对外资的规范管理和对外资保护都有好处。从间接征收认定标准来看,应该坚持效果与目的兼顾标准。不仅要考虑“行为效果”,而且也要考虑“行为目的或性质”。在间接征收补偿方面,应该区分合法的间接征收和非法的间接征收,进而采取不同的补偿标准。我国国内法对于征收问题的规定没有区分直接征收和间接征收,应该在国内法中加入间接征收问题的规定,使我们对外资的管理更加规范,更加严密。在我国双边投资协定中应该增加间接征收认定的考量因素,从而使其更加明确,这样我们就可以更好的解决可能出现的纠纷,司法机构在对行政措施进行认定时更加有理、有据。
[Abstract]:Since 1980's, the trend of investment liberalization has gradually affected the host country's management power. In this case, the government of the host country, for the sake of public health, environmental protection and other needs, may take various measures of regulation and control according to law, which may lead to the problem of indirect expropriation. Indirect expropriation means that the host government interferes with the property right and power of foreign investors through due process of law and without depriving foreign investors of their property. From the perspective of the types of indirect expropriation, indirect expropriation can be divided into the following types: to interfere with foreign capital management by administrative means; to influence investment returns by tax means; and other ways. In essence, the problem of indirect expropriation mainly lies in how to distinguish the normal government regulation behavior from the indirect expropriation behavior; The essence of indirect expropriation is that there is an unknown grey area between government's legal management behavior and indirect expropriation. The implementation of indirect expropriation should meet the following conditions: (1), out of the need of public interest; (2), due process of law; (3), there is no discrimination factor; (4), effective compensation. Compensation should be one of the preconditions for lawful expropriation. On the one hand, this premise focuses on the protection of investors' interests, but on the other hand, it also makes the host country more cautious in taking tax measures. This is beneficial to the host country's normative management of foreign capital and the protection of foreign capital. Judging from the standard of indirect expropriation, we should insist on the criterion of both effect and purpose. Consider not only the effect of the act, but also the purpose or nature of the act. In the aspect of indirect expropriation compensation, we should distinguish between legal indirect expropriation and illegal indirect expropriation, and then adopt different compensation standards. There is no distinction between direct expropriation and indirect expropriation in China's domestic law. The indirect expropriation should be added to the domestic law so that the management of foreign capital can be more standardized and strict. In our bilateral investment agreements, we should increase the considerations of indirect expropriation and identification, so as to make it clearer, so that we can better resolve the disputes that may arise, and the judicial organs are more reasonable in determining administrative measures. There is evidence.
【学位授予单位】：上海大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D996

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