提交世界銀行報(bào)告中文原文摘選：
中國(guó)的政策和法律在入世后對(duì)外國(guó)投資的影響 隨著中國(guó)改革開(kāi)放的深化和市場(chǎng)經(jīng)濟(jì)的發(fā)展，中國(guó)引進(jìn)外資的數(shù)量不斷上升，已成為發(fā)展中國(guó)家中最大的資本輸入國(guó)。與此同時(shí)，中國(guó)的外資政策和立法也日益健全和完善，它們對(duì)于鼓勵(lì)、保護(hù)和管理外國(guó)投資發(fā)揮著重要作用。
中國(guó)入世后，根據(jù)WTO規(guī)則和中國(guó)的入世承諾，中國(guó)得逐步降低關(guān)稅和取消非關(guān)稅壁壘，逐步開(kāi)放服務(wù)貿(mào)易市場(chǎng)，因此，外國(guó)投資的環(huán)境將會(huì)進(jìn)一步得以改善。然而，中國(guó)目前仍處于經(jīng)濟(jì)轉(zhuǎn)型時(shí)期，市場(chǎng)經(jīng)濟(jì)尚不成熟，在此情況下，其關(guān)于外資的政策和法律在入世后對(duì)外國(guó)投資的作用和影響如何呢？是否還存在有對(duì)外國(guó)投資有不利影響的措施？外商投資企業(yè)是否或在什么程度上能享受國(guó)民待遇？中國(guó)現(xiàn)行的措施應(yīng)如何修改？這是外國(guó)投資者和國(guó)際社會(huì)十分關(guān)注的問(wèn)題。
本報(bào)告根據(jù)世界銀行的要求對(duì)這些問(wèn)題進(jìn)行分析和評(píng)估。第一部分將對(duì)中國(guó)調(diào)整外資的政策和法律作一概覽，第二部分討論中國(guó)的政策和法律對(duì)外資滲入不同產(chǎn)業(yè)部門(mén)的影響和作用，第三部分分析關(guān)于外資及其活動(dòng)的國(guó)民待遇問(wèn)題，第四部分談?wù)劕F(xiàn)行政策與法律的修改問(wèn)題，第五、六兩個(gè)部分選擇汽車業(yè)和銀行業(yè)兩個(gè)有代表性的產(chǎn)業(yè)部門(mén)進(jìn)行具體分析，最后作一簡(jiǎn)要結(jié)論。
一、中國(guó)調(diào)整外資的政策與法律
中國(guó)關(guān)于外資的立法不是采取統(tǒng)一法典的形式，而是以各類外商投資企業(yè)專項(xiàng)立法為核心，輔之以相關(guān)的法律法規(guī)綜合而成的一個(gè)體系。外商投資企業(yè)法律法規(guī)，是指中國(guó)制定的調(diào)整外商投資企業(yè)在設(shè)立、變更、終止和經(jīng)營(yíng)管理過(guò)程中產(chǎn)生的經(jīng)濟(jì)關(guān)系的法律規(guī)范的總和，主要包括全國(guó)人民代表大會(huì)及其常務(wù)委員會(huì)制定的《中華人民共和國(guó)中外合資經(jīng)營(yíng)企業(yè)法》、《中華人民共和國(guó)中外合作經(jīng)營(yíng)企業(yè)法》、《中華人民共和國(guó)外資企業(yè)法》等基本立法及其實(shí)施細(xì)則，以及國(guó)務(wù)院及其所屬部委根據(jù)憲法和法律制訂的一系列行政法規(guī)、條例、辦法等。相關(guān)法律法規(guī)主要包括《民法通則》、《公司法》、《證券法》、《專利法》、《商標(biāo)法》等法律的有關(guān)規(guī)定。此外，各地區(qū)也制定有調(diào)整本地區(qū)外商投資的地方性法規(guī)和政策,如《廣東省經(jīng)濟(jì)特區(qū)條例》、《上海市鼓勵(lì)外商投資浦東新區(qū)的若干規(guī)定》等等。這樣，全國(guó)性的和地方性的外資政策和立法相互結(jié)合，共同調(diào)整著外商投資及其活動(dòng)。
中國(guó)調(diào)整外資的政策和法律主要涉及到外資的準(zhǔn)入和設(shè)立企業(yè)、對(duì)外資經(jīng)營(yíng)活動(dòng)的管理以及對(duì)外資的保護(hù)和鼓勵(lì)。下面逐一闡述。
（一） 外資準(zhǔn)入與設(shè)立企業(yè)……
1、準(zhǔn)入范圍……
2、所有權(quán)比例與控制……
3、準(zhǔn)入的程序……
（二） 對(duì)外資經(jīng)營(yíng)活動(dòng)的管理……
（1） 當(dāng)?shù)爻煞忠蟆?
（2） 外匯平衡和貿(mào)易平衡要求……
（3） 出口實(shí)績(jī)要求……
（4） 企業(yè)生產(chǎn)計(jì)劃備案要求……
（5） 勞動(dòng)雇傭方面的要求……
（1） 進(jìn)出口許可證和配額管理……
（2） 外商投資財(cái)產(chǎn)價(jià)格鑒定……
(3) 關(guān)于外商投資企業(yè)的經(jīng)營(yíng)范圍……
（4）外匯管理……
（5）亂收費(fèi)、亂攤派。……
（3） 對(duì)外資的保護(hù)和鼓勵(lì)……
1、對(duì)外資的保護(hù)
1）關(guān)于國(guó)有化與補(bǔ)償?shù)谋ＷC……
2）外國(guó)投資利潤(rùn)及原本匯出的保證……
2、對(duì)外資的鼓勵(lì)……
1）稅收優(yōu)惠……
2）進(jìn)出口方面的優(yōu)惠……
3）其他優(yōu)惠鼓勵(lì)措施……
二、中國(guó)的外資立法和政策對(duì)外資滲入不同產(chǎn)業(yè)和部門(mén)的影響
（一） 中國(guó)入世關(guān)于市場(chǎng)準(zhǔn)入的承諾……
（三） 鼓勵(lì)和優(yōu)惠政策……
三、國(guó)民待遇問(wèn)題
（一） 中國(guó)關(guān)于國(guó)民待遇的一般態(tài)度……
（二） 外資的運(yùn)營(yíng)活動(dòng)已基本享受了國(guó)民待遇……
（三） 外資在稅收等方面享受著"超國(guó)民待遇"……
（四） 外資準(zhǔn)入方面仍存在差別待遇
四、現(xiàn)行政策與法律的修改趨向
（一） 外資準(zhǔn)入的政策將進(jìn)一步逐步放松……
（二） 進(jìn)一步減少外資運(yùn)營(yíng)方面的限制……
（三） 稅收優(yōu)惠措施的改革……
五、產(chǎn)業(yè)部門(mén)分析之一：汽車工業(yè)
（一）中國(guó)關(guān)于外商投資汽車工業(yè)的現(xiàn)行政策和法律規(guī)定……
（二）中國(guó)的入世承諾及對(duì)外國(guó)投資的影響……
（三） 中國(guó)汽車工業(yè)政策的修改建議及影響……
六、產(chǎn)業(yè)部門(mén)分析之二：銀行業(yè)
（一） 市場(chǎng)準(zhǔn)入……
（二） 外資金融機(jī)構(gòu)的管理……
（三） 影響外國(guó)投資的若干熱點(diǎn)政策問(wèn)題……
七、結(jié) 論
由上可見(jiàn)，中國(guó)關(guān)于外資的政策和法律在入世后已作了修改，基本上與WTO的規(guī)則相一致，從而進(jìn)一步改善了中國(guó)的投資環(huán)境。這些政策和法律在管理和引導(dǎo)外資方面發(fā)揮著重要的作用，對(duì)外資進(jìn)入和經(jīng)營(yíng)將會(huì)產(chǎn)生積極影響。
在外資準(zhǔn)入方面，中國(guó)已在較大程度上放寬了外資準(zhǔn)入的限制。根據(jù)中國(guó)的有關(guān)政策和法律規(guī)定，外資將會(huì)逐步進(jìn)入或滲入許多原來(lái)禁止或嚴(yán)格限制外資進(jìn)入的產(chǎn)業(yè)部門(mén)。雖然在某些產(chǎn)業(yè)部門(mén)（如汽車業(yè)、銀行業(yè)）的限制仍較嚴(yán)，但這種限制將會(huì)進(jìn)一步放寬。因此中國(guó)將是對(duì)外資最有吸引力的國(guó)家之一。當(dāng)然，在準(zhǔn)入程序方面，特別是行政審批制，對(duì)外資準(zhǔn)入仍是一個(gè)主要障礙，還需要進(jìn)一步改革，逐步縮小審批的范圍，簡(jiǎn)化手續(xù)，提高效率。
在外資的運(yùn)營(yíng)方面，中國(guó)已取消了TRIMS協(xié)議禁止的履行要求，如當(dāng)?shù)爻煞忠蟆⑼鈪R平衡要求等，外商投資企業(yè)基本上與內(nèi)資企業(yè)享受著相同的待遇，經(jīng)營(yíng)自主權(quán)進(jìn)一步得到保障，其經(jīng)營(yíng)環(huán)境得到較大改善。當(dāng)然，中國(guó)仍處于經(jīng)濟(jì)轉(zhuǎn)型階段，政府管理經(jīng)濟(jì)活動(dòng)的某些措施和方法與市場(chǎng)經(jīng)濟(jì)原則及WTO規(guī)則的要求還有一定的距離，對(duì)內(nèi)外資企業(yè)經(jīng)營(yíng)活動(dòng)的管理也存在某些差別，這種差別對(duì)內(nèi)外資企業(yè)的公平競(jìng)爭(zhēng)具有影響，因此，在進(jìn)出口管理、外匯管理、金融監(jiān)管、工商行政管理等方面還需進(jìn)一步改革和完善。
長(zhǎng)期以來(lái)，中國(guó)對(duì)外商投資企業(yè)提供了優(yōu)厚的優(yōu)惠待遇，這種鼓勵(lì)措施對(duì)于吸引外資發(fā)揮了重要作用。中國(guó)入世后，這些優(yōu)厚待遇不會(huì)取消，但會(huì)與內(nèi)資企業(yè)并軌，即有關(guān)的優(yōu)惠待遇將同等地適用于內(nèi)外資企業(yè)，改變目前外商投資企業(yè)享受"超國(guó)民待遇"的現(xiàn)象。這種改變將有利于內(nèi)外資企業(yè)公平競(jìng)爭(zhēng)，不會(huì)對(duì)外資產(chǎn)生消極影響。
翻譯文本摘選：
Impacts of Chinese Laws and Policies on Foreign Investment Upon China’s Accession to the WTO With the furtherance of reforms and opening to the outside world of China and the development of the market economy, the amount of foreign investment introduced by China is on continuous increase, which has become the largest importer of capital among the developing countries. At the same time, Chinese laws and policies on foreign investment are increasingly complete and perfect, which play a very important role in encouraging, protecting and managing foreign investment.
Upon China’s accession to the WTO and in compliance with the WTO rules and China’s commitments to its accession to the WTO, China shall take steps for reducing the tariff and non-tariff barriers and opening the service trade market, and therefore, the environment for foreign investment will be further improved. However, China is still at the stage of economic transformation with immature market economy. In such circumstance, what are the roles and impacts of its laws and policies on foreign investment upon its accession to the WTO? Whether are there still any measures with unfavorable impacts on foreign investment? Whether and how can foreign-invested enterprises enjoy the national treatment? How to amend the current Chinese measures? All those are of great concerns to foreign investors and international community.
The report is an analysis and appraisal on all those issues according to the requirements of the World Bank. Part One of this report is a survey of Chinese laws and policies on foreign investment; Part Two is a discussion on the influences and roles of Chinese laws and policies of foreign Investment on the penetration of foreign investment in different industrial sectors; Part Three is an analysis on the issues of the national treatment with foreign investment and the relevant activities; Part Four is a discussion on the issues of amendments to the current Chinese laws and policies; Part Five and Part Six are specific analyses on the two representative sectors of auto industry and banking industry respectively and Part Seven is brief conclusions.
I. Chinese Laws and Policies on Foreign Investment
The legislation of China on foreign investment does not adopt a uniform code, which, however, is an integrated system centering on special legislations on various categories of foreign investment with other relevant supplementary laws and regulations. The laws and regulations on foreign-invested enterprises are a regime of the legal norms and rules formulated by China on adjusting the economic relations that occur during the establishment, alteration, termination, operation and management of foreign-invested enterprises, mainly including the Law of the People’s Republic of China on Chinese and Foreign Equity Joint Ventures, the Law of the People’s Republic of China on Chinese and Foreign Contractual Cooperative Enterprises, the Law of the People’s Republic of China on Enterprises with Foreign Capital, other basic legislations and their implementing rules formulated by the National People’s Congress and its Standing Committee, as well as a series of administrative laws and regulations, stipulations and measures promulgated by the State Council and its subordinate ministries and commissions according to the constitution and laws. The relevant Chinese laws and regulations include the relevant provisions of the General Principles of Civil Law, the Company Law, the Securities Law, the Trademark Law, the Patent Law and other laws. In addition, local regions have also formulated corresponding local regulations and policies on local foreign investment, such as the Regulations on Guangdong Special Economic Zones, Several Provisions of Shanghai Municipality on Encouraging Foreign Investment in Pudong New Area, etc. Thus, national and local policies and legislations on foreign investment are combined for joint adjustment of foreign investment and the relevant activities.
Chinese laws and policies on foreign investment mainly involve the access of foreign investment and establishment of enterprises, the management over the operational activities of foreign investment, as well as the protection and encouragement of foreign investment, which are elaborated as follow correspondingly.
(I) Access of Foreign Investment and Establishment of Enterprises
1. Scope of access
2. Proportion and control of ownerships
3. Procedures of access
(II) Management over the Operational Activities of Foreign Investment
(1) Requirement for local content
(2) Requirements for the balance of foreign exchanges and trade balance
(3) Requirements for export performance
(4) Requirements for the filing of the production plan of enterprises
(5) Requirements for labor employment
(1) Administration of import and export licenses and quotas
(2) Appraisal of imported equipment of foreign-invested enterprises
(3) Business scope of foreign-invested enterprises
(4) Foreign exchange control
(5) Abused charges and charge apportionment. Some local governments adopt
(III) Protection and Encouragement of Foreign Investment
1. Protection of foreign investment
1) On nationalization and guarantee of compensations
2) Guarantee for the remittance of the profits and principals of foreign investment
2. Encouragement of foreign investment
1) Tax incentives
2) Preferences in the aspects of import and export
3) Other preferential and encouragement measures
II. Influences of Chinese Legislation and Policies of Foreign Investment on the Penetration of Foreign Investment in Different Industries and Sectors
(I) China’s Commitments to Market Access upon Its Accession to the WTO
(II) Prohibitive and Restrictive Policies on Foreign Investment
(III) Encouragement and Preferential Policies
III. Issues on National Treatment
(I) General Attitudes of China Toward National Treatment
(II) National Treatment Basically Enjoyed in the Operational Activities of Foreign Investment
(III) Super-National Treatment Enjoyed in Taxation with Foreign Investment
(IV) Differential Treatment Still Existing in the Access of Foreign Investment
IV. Trends for Amendments to the Current Policies and Laws
(I) Policies for Access of Foreign Investment Will Be Further Relaxed Gradually
(II) Further Reducing the Restrictions on the Operations of Foreign Investment
(III) Reforms on Tax Incentive Measures
V. Analysis on Industrial Sectors (I): Auto Industry
(I) Current Chinese laws and policies in auto industry with foreign investment
(II) China’s Commitments to its Accession to the WTO and the Influences on Foreign Investment
(III) Amendments to the Policies on Auto Industry in China and the Influences
VI. Analysis on Industrial Sectors (II): Banking Industry
(I) Market Access
(II) Administration of Financial Institutions with Foreign Investment
(III) Several Hot Issues on Policies for Foreign Investment
VII. Conclusions
As mentioned above, Chinese laws and policies on foreign investment have been amended upon its accession to the WTO, which are basically in consistence with the WTO rules, thus further improving the investment environment of China. Those laws and policies are of important roles in administering and guiding foreign investment and will be of positive impacts on the access and operation of foreign investment.
In terms of access of foreign investment, China has relaxed the restrictions on the access of foreign investment to a big extent. According to the provisions of the relevant Chinese laws and policies, foreign investment will gradually access to or penetrate into the industrial sectors previously prohibited or strictly restricted for the access of foreign investment. Though the restrictions are still pretty strict on some industrial sectors, such as auto industry and banking industry, such restrictions will be further relaxed. Therefore, China will become one of the countries most attractive to foreign investment. Certainly, in the procedures of access, the system of administrative examination and approval, in particular, is still a major obstacle to the access of foreign investment, which requires for further reforms, thus gradually reducing the scope of examination and approval, simplifying formalities and enhancing efficiency.
In terms of the operations of foreign investment, China has repealed the performance requirements that are prohibited by the TRIMS agreement, such as the requirements for local content and the requirements for foreign exchanges. Thus, foreign-invested enterprises basically enjoy the same treatment as that of the domestic-invested enterprises, the decision-making powers of operations are further safeguarded and their operational environments have been greatly improved. Certainly, China is still at the stage of economic transformation and there is certain gap between some measures adopted by the government for the administration of economic activities and the requirements of the principles of the market economy and the WTO rules. There is also some difference in administration on the operational activities of between domestic and foreign-invested enterprises, which differences is influential on the fair competition of domestic and foreign-invested enterprises. Therefore, further reforms and improvement are required on import and export administration, foreign exchange administration, financial supervision, as well as industrial and commercial administration.
In a long term, China has offered foreign-invested enterprises with very favorable preferential treatment, which encouragement measures are of important role in attracting foreign investment. Upon China’s accession to the WTO, those favorable treatments will not be repealed but be aligned with domestic-invested enterprises. That is to say, the relevant preferential treatment will be equally applicable to both the foreign-invested and the domestic-invested enterprises, thus changing the phenomenon of "super-national treatment" currently enjoyed by foreign-invested enterprises. Such change will be conducive to the fair competition between the domestic and foreign-invested enterprises without negative impacts on foreign investment. |
