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我国实行改革开放以来,外商投资企业已有了很大的发展。十多年来,我国已制定了一些法律、法规,调整外商投资企业的活动和各种关系,立法日趋完善。但随着实践的发展,又产生了一些新的问题,需要我们加以研究和解决。本文拟对有关新问题加以探讨。一、中国海外企业投资国内应否看作“外商”投资根据我国法律规定,凡具有缔约能力和履约能力的外国人和港、澳、台同胞都可以为外商投资者在大陆投资办企业。但在实践上产生的一个新问题是:中国公司设在海外的企业向
Since the implementation of China’s reform and opening up, foreign-invested enterprises have made great strides. For more than a decade, our country has formulated some laws and regulations to adjust the activities and relations of foreign-invested enterprises and the legislation is getting more and more perfect. However, with the development of practice, some new problems have arisen that need us to study and solve. This article intends to discuss the new issues. I. Whether Domestic Investment by Overseas Chinese Enterprises Should Be Taken as “Foreign Investment” According to the law of our country, all foreigners and people from Hong Kong, Macao and Taiwan who have contracting power and capacity for contract fulfillment can invest in enterprises for foreign investors in the Mainland. However, a new problem in practice is that Chinese companies are based overseas