外商投资企业在华非正常撤资法律问题研究

发布时间：2019-05-17 22:08

【摘要】：从2007年下半年美国的“次贷危机”席卷全球以来，特别是中国劳动力成本加大、生产要素价格上涨，市场竞争日趋激烈等国内因素的影响，以及近两年来，因日本政府外交政策的不良影响等国外因素的作用，一些进驻中国市场的外国投资者违背中国法律，未依照法定程序对企业进行清算，在撤资方面采取了非正常手段，不仅偷逃国家税款，拖欠劳动者工资，还企图逃避法律责任，在给中国相关利益方造成了严重的损失的同时，影响了正常的双边往来，还给地方社会带来紊乱。如何认识外商在其投资企业非正常撤资的法律问题与外商撤资行为对于我国经济发展不良影响的防范工作，已成为经济法界、法律事务界关注的热点问题。本文从我国外商投资法律规制的视角，运用经济法理论，采用实证分析的方法，通过案例分析等方法对于外商投资相关理论以及我国外商投资法律制度进行阐述，深入分析近年来外商在其投资企业非正常撤资的国内、外政治、经济、外交等背景，外商非正常撤资的形式与原因，以及外商非正常撤资给我国经济社会带来相关的法律问题，并在此基础上，深入阐述依照中国法律外商非正常撤资应当承担的相应法律责任，以及建立与完善外资非正常撤离中方相关利益方法律救济途径等问题，提出建立一套撤资监测预警系统的相关建议，以防范因外商非正常撤资可能带来的各种法律风险。本文共七章,主要内容有：第一章，绪论主要是对研究课题的背景、意义进行了研究。阐述了外商非正常撤资的理论背景，分析了目前撤资的研究成果和研究现状，交代了研究的内容和方法，创新之外和不足之处。第二章，外商投资企业投资、经营、撤资的现状、种类和形式，并就外商非正常撤资的行为，从国内和国外两个方面进行研究。第三章，阐述了正常撤资的方式和程序，分析了非正常撤资的性质。第四章，分析了外商非正常撤资的法律责任和追究法律责任的途径。第五章，分析了影响外商非正常撤资的法律环境和追究法律责任的现实障碍。第六章，对外商非正常撤资现象进行进一步研究，提出优化跨国公司投资的法律环境、完善撤资引发的税收法律，完善撤资引发的清算法律，完善撤资引发的司法诉讼等有效的法律建议，对于进一步加深对这一现象的认识、减少外商非正常撤资现象的发生、更好发挥外资企业对我国经济社会发展的促进作用具有重要意义。第七章，本论文的研究结论就是建立在外商在华非正常撤资行为的基础上，主要是对非法撤资的研究，这样可以有利地分析目前外商在华的投资情况，可以预测外商在华现有外资的后续流向，从而及时地调整我国的外资政策，也可以为完善投资环境，，提供理论依据，从而完善对在华外商投资企业的监管。
[Abstract]:Since the "subprime mortgage crisis" in the United States swept the world in the second half of 2007, especially the increase in labor costs in China, the rise in the price of factors of production, the increasingly fierce market competition and other domestic factors, as well as in the past two years, Due to the negative influence of the Japanese government's foreign policy and other foreign factors, some foreign investors stationed in the Chinese market violated Chinese law, failed to liquidate enterprises in accordance with legal procedures, and adopted abnormal measures in divulging. Not only evading state taxes and defaulting on workers' wages, but also trying to evade legal responsibilities have not only caused serious losses to Chinese stakeholders, but also affected normal bilateral exchanges and brought disorder to local society. How to understand the legal problems of abnormal divestment of foreign investors in their investment enterprises and the prevention of the adverse effects of foreign divestment on China's economic development has become a hot issue in the field of economic law and legal affairs. From the perspective of the legal regulation of foreign investment in China, this paper expounds the related theories of foreign investment and the legal system of foreign investment in China by using the theory of economic law, the method of empirical analysis, and the method of case analysis. This paper deeply analyzes the background of abnormal divest of foreign investors in their investment enterprises in recent years, such as domestic, foreign politics, economy, diplomacy and so on, the forms and causes of abnormal divestment of foreign investors, and the relevant legal problems brought about by abnormal divestment of foreign investors to China's economy and society. On this basis, this paper expounds in depth the corresponding legal responsibilities that foreign investors should bear in accordance with the laws of China, as well as the establishment and improvement of legal remedies for the abnormal withdrawal of foreign capital from relevant Chinese stakeholders, and so on. This paper puts forward some suggestions on the establishment of a monitoring and early warning system for divestment in order to prevent all kinds of legal risks that may be brought about by abnormal divestment by foreign investors. This paper has seven chapters, the main contents are as follows: the first chapter, the introduction mainly studies the background and significance of the research topic. This paper expounds the theoretical background of the abnormal divestment of foreign investors, analyzes on the research results and present situation of the divestment at present, and explains the contents and methods of the research, as well as the innovations and shortcomings. The second chapter, the current situation, types and forms of investment, operation and withdrawal of foreign-funded enterprises, and studies the behavior of abnormal divestment of foreign investors from both domestic and foreign aspects. In the third chapter, the ways and procedures of normal divestment are expounded, and the nature of abnormal divestment is analyzed. The fourth chapter analyzes the legal liability of foreign investors for abnormal withdrawal and the ways to investigate legal liability. The fifth chapter analyzes the legal environment that affects the abnormal withdrawal of foreign investors and the practical obstacles to investigate legal liability. The sixth chapter further studies the phenomenon of abnormal divestment of foreign investors, and puts forward optimizing the legal environment of multinational corporations' investment, perfecting the tax law caused by divestment, and perfecting the liquidation law caused by divestment. To improve the judicial proceedings caused by divestment and other effective legal suggestions, to further deepen the understanding of this phenomenon, and to reduce the occurrence of abnormal divestment by foreign investors. It is of great significance to give full play to the role of foreign-funded enterprises in promoting China's economic and social development. In the seventh chapter, the conclusion of this paper is based on the abnormal divest behavior of foreign investors in China, mainly the study of illegal divestment, which can be used to analyze the current situation of foreign investment in China. We can predict the follow-up flow of foreign capital in China, so as to adjust China's foreign investment policy in time, and also provide theoretical basis for perfecting the investment environment and thus perfecting the supervision of foreign-funded enterprises in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.295

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