本文選題：境外投資　切入點：法律制度　出處：《云南大學》2012年碩士論文　論文類型：學位論文

【摘要】：隨著經濟全球化進程的不斷加速,全球投資自由化的趨勢也不斷加強。如何適應經濟全球化以及投資自由化的趨勢,并據此對本國外資法進行相應的調整,成為各國投資立法的重要任務。發(fā)展境外投資是我國向發(fā)達國家邁進的必經階段,也是我國參與國際分工的重要環(huán)節(jié)。從我國的角度看,境外投資的影響和作用具有二重性,一方面,境外投資者通過境外投資,可以占領或擴大海外市場,保證國外原材料的供應,利用國外的廉價勞動力,增強在國際市場上的競爭力,爭取高額利潤,從而給本國的經濟發(fā)展和國際收支產生積極的影響和作用。令一方面,大量資本輸出,也可能出現諸如降低資本輸出國國內的就業(yè)機會,減少商品的出口,導致技術外流和國內投資減少等消極因素,從而影響國際收支平衡。但筆者認為,通過科學的制度設計和合理的宏觀指導,這些消極因素是易于避免和克服的。 本文通過研究比較國內國外境外投資政策和法制,結合中國的國情指出了我國境外投資法律制度中存在的問題和不足,且提出了關于完善我國境外投資法律制度的建議。對我國加強境外投資立法、彌補不足,完善我國境外投資的法律體系都有現實意義。 文章共分四部分： 第一部分簡要介紹了我國境外投資的概念、歷史、現狀和特點。 第二部分對主要發(fā)達國家及發(fā)展中國家海外投資法律制度進行了分析。 第三部分結合我國實際,說明我國境外投資存在的若干法律問題,具體到我國境外投資政策法規(guī)體系、境外投資審批制度、稅收制度、外匯管理制度、海外投資的單邊和雙邊保護制度這幾個明顯不足的方面。 第四部分針對我國境外投資存在的法律問題提出完善建議。如建立健全境外投資法律體系、境外投資審批、稅收、外匯管理制度的完善,建立境外投資保護制度,對港澳臺地區(qū)境外投資法律問題的處理等。
[Abstract]:With the acceleration of the process of economic globalization, the trend of global investment liberalization has been strengthened. How to adapt to the trend of economic globalization and investment liberalization and adjust the domestic foreign investment law accordingly, The development of overseas investment is a necessary stage for our country to advance to the developed countries, and also an important link for our country to participate in the international division of labor. From the perspective of our country, the influence and function of overseas investment have duality. On the one hand, through overseas investment, foreign investors can occupy or expand overseas markets, guarantee the supply of foreign raw materials, utilize foreign cheap labour, enhance their competitiveness in the international market, and strive for high profits. This will have a positive impact and effect on the country's economic development and international balance of payments. On the one hand, a large amount of capital exports may also appear, such as reducing employment opportunities in the countries of capital exporting countries and reducing the export of commodities. It leads to the negative factors such as the technology outflow and the decrease of domestic investment, thus affecting the balance of payments. However, the author thinks that these negative factors are easy to avoid and overcome through scientific institutional design and reasonable macro guidance. By studying and comparing the domestic and foreign investment policies and the legal system, this paper points out the problems and shortcomings in the legal system of overseas investment in China. It is of practical significance for our country to strengthen the legislation on overseas investment, to make up for the deficiency and to perfect the legal system of our country's overseas investment. The article is divided into four parts:. The first part briefly introduces the concept, history, current situation and characteristics of overseas investment in China. The second part analyzes the legal system of overseas investment in major developed and developing countries. The third part, combined with the reality of our country, explains some legal problems existing in our country's overseas investment, including the system of policies and regulations on overseas investment, the examination and approval system of overseas investment, the tax system, and the foreign exchange management system. The unilateral and bilateral protection system of overseas investment is obviously inadequate. Part 4th puts forward some suggestions to perfect the legal problems existing in China's overseas investment, such as establishing and perfecting the legal system of overseas investment, the examination and approval of overseas investment, the perfection of tax and foreign exchange management system, and the establishment of overseas investment protection system. To deal with the legal problems of overseas investment in Hong Kong, Macao and Taiwan.
【學位授予單位】：云南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D996.4

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