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中外合作经营企业,是我国引进外资举办外商投资企业形式之一,与合资相比其特点是中外合作者的权利义务用合同加以规定,过去通称为契约式。根据新华社今年四月一日消息,全国已成立的中外合作企业已达7,900家,其合作形式多种多样,过去,对合作企业尚未立法,合同形式也没有规范化;所得税是按先分后税,外方合作者按外
Sino-foreign cooperative management enterprises are one of the forms of foreign investment enterprises that foreign investment is organized in China. Compared with joint ventures, the characteristics of Chinese and foreign partners are stipulated in contracts. The past was generally called contractual. According to news from Xinhua News Agency on April 1st this year, there are 7,900 Sino-foreign cooperative enterprises established across the country. The forms of cooperation are various. In the past, cooperation enterprises have not yet been enacted and the form of the contract has not been standardized; income tax is based on pre-separated Foreign partners press outside