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举办中外合营企业,土地必须实行有偿使用。使用国有土地(场地)的方式有两种,一种是定期支付场地使用赞。这种方式的特点是国家以土地所有者的身份向中外双方举办的合营企业出租场地收取场地的使用费。场地使用费是国家财政的一笔直接的定期收入。在这种土地租赁关系中,作为中方的国营企业与外商对中国政府都处于同等的地位,他们按其股权的大小分担因使用场地而发生的支出,计入产品成本中,并从实现的销售收入中取得补偿。另一种是中方以场地使用权作为投资入股。场地使用权直接投资代表着一定的股权。由于场地使用权是一种使用土地的权力,如同技术使用权一样,不是物质实体,其使用年限又远远
In order to hold Chinese-foreign joint ventures, land must be used for compensation. There are two ways to use state-owned land (sites), one of which is to regularly pay for site use. The characteristic of this method is that the state uses the identity of the land owner to collect fees for use of venues from joint ventures rented by Chinese and foreign parties. The site use fee is a direct, regular income of the state finance. In this kind of land lease relationship, the Chinese state-owned enterprise and the foreign company are all in the same position with the Chinese government. They share the expenses incurred by using the site according to the size of their equity, are included in the product cost, and are realized from sales. Earn compensation for income. The other is that China uses the right to use the site as an investment. Site use rights Direct investment represents a certain amount of equity. Since the right to use the site is a right to use the land, just like the right to use the technology, it is not a material entity, and its useful life is far away.