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自鸦片战争后,外国公司从未向中国申请登记,同时中国法律也没有规制外国公司的必要。1929年的《公司法》仍然没有外国公司的规定。1945年国防最高委员会通过的《修正公司法原则》,其中涉及外国公司的内容占到一半以上。经过长时间的争论,大部分内容仍然体现在其后正式颁布的《公司法》条文里。1946年《公司法》对外国公司的规定比较全面,公司法实施以后,外国公司在中国境内登记数量迅速增加。
Since the Opium War, foreign companies have never applied to China for registration, and Chinese laws do not have the need to regulate foreign companies. The 1929 Company Law still lacks the rules of foreign companies. The “Amending Principles of Corporate Law” passed by the Supreme Council of National Defense in 1945 accounted for more than half of the content involved in foreign companies. After a long period of controversy, most of the content is still reflected in the enshrined “Company Law” provisions. The Company Law of 1946 provided more comprehensive rules for foreign companies. After the implementation of the Company Law, the number of foreign companies registered in China increased rapidly.