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2003年3月12日《外国投资者并购境内企业暂行规定》(下称《暂行规定》)出台,该规定诞生于九届人大进一步修订的《中外合资经营企业法》的基础上,与早前发布的《关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知》相协调。该规定的出台具有多方面意义:1、虽然我国相继出台了《利用外资改组国有企业暂行规定》、《关于向外商转让上市公司国有股和法人股有关问题的通知》等法规,但适用于外资并购不同性质企业的统一的法规并没有出现。《暂行规定》充分体现了各职能部门的立法意图,并有效解决了因企业性质而产生的适用
On March 12, 2003, the Interim Provisions on the Merger and Acquisition of Domestic Enterprises by Foreign Investors (“Interim Provisions”) were promulgated on the basis of the “Sino-Foreign Joint Venture Enterprise Law” further amended by the Ninth NPC, Issued “on strengthening the approval of foreign-invested enterprises, registration, foreign exchange and tax management issues related to coordination”. The promulgation of this regulation has many meanings: 1. Although China has promulgated the “Interim Provisions on the Restructuring of State-owned Enterprises by Utilizing Foreign Capital” and the “Notice on Issues Concerning the Transfer of State-owned Shares and Legal Person Shares of Foreign-funded Listed Companies” and other laws and regulations, it is applicable to foreign mergers and acquisitions Uniform laws and regulations of the nature of enterprises did not appear. The Interim Provisions fully reflect the legislative intent of various functional departments and effectively solve the problems arising from the nature of enterprises