论文部分内容阅读
1988年7月1日起施行的《中华人民共和国私营企业暂行条例》(以下简称《暂行条例》)明文规定私营企业可以举办中外合资、合作企业,经营“三来一补”业务,包括对外加工装配业务。这在人们中间引起了不同看法。有人认为,国家对外开放政策进一步放宽,个体户也可对外搞来料加工;有的人则认为,海关法规规定只有具有法人资格的经济实体才能承接来料加工装配业务,显然是国家法规之间有冲突。
The Provisional Regulations of the People’s Republic of China on Private Enterprises (hereinafter referred to as the Provisional Regulations) promulgated on July 1, 1988 expressly provides that private-owned enterprises may hold Sino-foreign joint ventures and cooperative enterprises and run “three, one and one make up” businesses, including external processing Assembly business. This caused a different opinion among people. Some people think that the policy of opening up to the outside world will be further relaxed and that self-employed workers may engage in external processing. Some people think that the laws and regulations of the Customs stipulate that only an economic entity qualified as a legal person can undertake the processing and assembly business. Obviously there is between the national laws and regulations conflict.