外商投資企業(yè)在華非正常撤資法律問題研究
發(fā)布時(shí)間：2019-05-17 22:08
【摘要】：從2007年下半年美國的“次貸危機(jī)”席卷全球以來，特別是中國勞動(dòng)力成本加大、生產(chǎn)要素價(jià)格上漲，市場競爭日趨激烈等國內(nèi)因素的影響，以及近兩年來，因日本政府外交政策的不良影響等國外因素的作用，一些進(jìn)駐中國市場的外國投資者違背中國法律，未依照法定程序?qū)ζ髽I(yè)進(jìn)行清算，在撤資方面采取了非正常手段，不僅偷逃國家稅款，拖欠勞動(dòng)者工資，還企圖逃避法律責(zé)任，在給中國相關(guān)利益方造成了嚴(yán)重的損失的同時(shí)，影響了正常的雙邊往來，還給地方社會(huì)帶來紊亂。如何認(rèn)識外商在其投資企業(yè)非正常撤資的法律問題與外商撤資行為對于我國經(jīng)濟(jì)發(fā)展不良影響的防范工作，已成為經(jīng)濟(jì)法界、法律事務(wù)界關(guān)注的熱點(diǎn)問題。 本文從我國外商投資法律規(guī)制的視角，運(yùn)用經(jīng)濟(jì)法理論，采用實(shí)證分析的方法，通過案例分析等方法對于外商投資相關(guān)理論以及我國外商投資法律制度進(jìn)行闡述，深入分析近年來外商在其投資企業(yè)非正常撤資的國內(nèi)、外政治、經(jīng)濟(jì)、外交等背景，外商非正常撤資的形式與原因，以及外商非正常撤資給我國經(jīng)濟(jì)社會(huì)帶來相關(guān)的法律問題，并在此基礎(chǔ)上，深入闡述依照中國法律外商非正常撤資應(yīng)當(dāng)承擔(dān)的相應(yīng)法律責(zé)任，以及建立與完善外資非正常撤離中方相關(guān)利益方法律救濟(jì)途徑等問題，提出建立一套撤資監(jiān)測預(yù)警系統(tǒng)的相關(guān)建議，以防范因外商非正常撤資可能帶來的各種法律風(fēng)險(xiǎn)。 本文共七章,主要內(nèi)容有： 第一章，緒論主要是對研究課題的背景、意義進(jìn)行了研究。闡述了外商非正常撤資的理論背景，分析了目前撤資的研究成果和研究現(xiàn)狀，交代了研究的內(nèi)容和方法，創(chuàng)新之外和不足之處。 第二章，外商投資企業(yè)投資、經(jīng)營、撤資的現(xiàn)狀、種類和形式，并就外商非正常撤資的行為，從國內(nèi)和國外兩個(gè)方面進(jìn)行研究。 第三章，闡述了正常撤資的方式和程序，分析了非正常撤資的性質(zhì)。 第四章，分析了外商非正常撤資的法律責(zé)任和追究法律責(zé)任的途徑。 第五章，分析了影響外商非正常撤資的法律環(huán)境和追究法律責(zé)任的現(xiàn)實(shí)障礙。 第六章，對外商非正常撤資現(xiàn)象進(jìn)行進(jìn)一步研究，提出優(yōu)化跨國公司投資的法律環(huán)境、完善撤資引發(fā)的稅收法律，完善撤資引發(fā)的清算法律，完善撤資引發(fā)的司法訴訟等有效的法律建議，對于進(jìn)一步加深對這一現(xiàn)象的認(rèn)識、減少外商非正常撤資現(xiàn)象的發(fā)生、更好發(fā)揮外資企業(yè)對我國經(jīng)濟(jì)社會(huì)發(fā)展的促進(jìn)作用具有重要意義。 第七章，本論文的研究結(jié)論就是建立在外商在華非正常撤資行為的基礎(chǔ)上，主要是對非法撤資的研究，這樣可以有利地分析目前外商在華的投資情況，可以預(yù)測外商在華現(xiàn)有外資的后續(xù)流向，從而及時(shí)地調(diào)整我國的外資政策，也可以為完善投資環(huán)境，，提供理論依據(jù)，從而完善對在華外商投資企業(yè)的監(jiān)管。
[Abstract]:Since the "subprime mortgage crisis" in the United States swept the world in the second half of 2007, especially the increase in labor costs in China, the rise in the price of factors of production, the increasingly fierce market competition and other domestic factors, as well as in the past two years, Due to the negative influence of the Japanese government's foreign policy and other foreign factors, some foreign investors stationed in the Chinese market violated Chinese law, failed to liquidate enterprises in accordance with legal procedures, and adopted abnormal measures in divulging. Not only evading state taxes and defaulting on workers' wages, but also trying to evade legal responsibilities have not only caused serious losses to Chinese stakeholders, but also affected normal bilateral exchanges and brought disorder to local society. How to understand the legal problems of abnormal divestment of foreign investors in their investment enterprises and the prevention of the adverse effects of foreign divestment on China's economic development has become a hot issue in the field of economic law and legal affairs. From the perspective of the legal regulation of foreign investment in China, this paper expounds the related theories of foreign investment and the legal system of foreign investment in China by using the theory of economic law, the method of empirical analysis, and the method of case analysis. This paper deeply analyzes the background of abnormal divest of foreign investors in their investment enterprises in recent years, such as domestic, foreign politics, economy, diplomacy and so on, the forms and causes of abnormal divestment of foreign investors, and the relevant legal problems brought about by abnormal divestment of foreign investors to China's economy and society. On this basis, this paper expounds in depth the corresponding legal responsibilities that foreign investors should bear in accordance with the laws of China, as well as the establishment and improvement of legal remedies for the abnormal withdrawal of foreign capital from relevant Chinese stakeholders, and so on. This paper puts forward some suggestions on the establishment of a monitoring and early warning system for divestment in order to prevent all kinds of legal risks that may be brought about by abnormal divestment by foreign investors. This paper has seven chapters, the main contents are as follows: the first chapter, the introduction mainly studies the background and significance of the research topic. This paper expounds the theoretical background of the abnormal divestment of foreign investors, analyzes on the research results and present situation of the divestment at present, and explains the contents and methods of the research, as well as the innovations and shortcomings. The second chapter, the current situation, types and forms of investment, operation and withdrawal of foreign-funded enterprises, and studies the behavior of abnormal divestment of foreign investors from both domestic and foreign aspects. In the third chapter, the ways and procedures of normal divestment are expounded, and the nature of abnormal divestment is analyzed. The fourth chapter analyzes the legal liability of foreign investors for abnormal withdrawal and the ways to investigate legal liability. The fifth chapter analyzes the legal environment that affects the abnormal withdrawal of foreign investors and the practical obstacles to investigate legal liability. The sixth chapter further studies the phenomenon of abnormal divestment of foreign investors, and puts forward optimizing the legal environment of multinational corporations' investment, perfecting the tax law caused by divestment, and perfecting the liquidation law caused by divestment. To improve the judicial proceedings caused by divestment and other effective legal suggestions, to further deepen the understanding of this phenomenon, and to reduce the occurrence of abnormal divestment by foreign investors. It is of great significance to give full play to the role of foreign-funded enterprises in promoting China's economic and social development. In the seventh chapter, the conclusion of this paper is based on the abnormal divest behavior of foreign investors in China, mainly the study of illegal divestment, which can be used to analyze the current situation of foreign investment in China. We can predict the follow-up flow of foreign capital in China, so as to adjust China's foreign investment policy in time, and also provide theoretical basis for perfecting the investment environment and thus perfecting the supervision of foreign-funded enterprises in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.295
本文編號：2479440
[Abstract]:Since the "subprime mortgage crisis" in the United States swept the world in the second half of 2007, especially the increase in labor costs in China, the rise in the price of factors of production, the increasingly fierce market competition and other domestic factors, as well as in the past two years, Due to the negative influence of the Japanese government's foreign policy and other foreign factors, some foreign investors stationed in the Chinese market violated Chinese law, failed to liquidate enterprises in accordance with legal procedures, and adopted abnormal measures in divulging. Not only evading state taxes and defaulting on workers' wages, but also trying to evade legal responsibilities have not only caused serious losses to Chinese stakeholders, but also affected normal bilateral exchanges and brought disorder to local society. How to understand the legal problems of abnormal divestment of foreign investors in their investment enterprises and the prevention of the adverse effects of foreign divestment on China's economic development has become a hot issue in the field of economic law and legal affairs. From the perspective of the legal regulation of foreign investment in China, this paper expounds the related theories of foreign investment and the legal system of foreign investment in China by using the theory of economic law, the method of empirical analysis, and the method of case analysis. This paper deeply analyzes the background of abnormal divest of foreign investors in their investment enterprises in recent years, such as domestic, foreign politics, economy, diplomacy and so on, the forms and causes of abnormal divestment of foreign investors, and the relevant legal problems brought about by abnormal divestment of foreign investors to China's economy and society. On this basis, this paper expounds in depth the corresponding legal responsibilities that foreign investors should bear in accordance with the laws of China, as well as the establishment and improvement of legal remedies for the abnormal withdrawal of foreign capital from relevant Chinese stakeholders, and so on. This paper puts forward some suggestions on the establishment of a monitoring and early warning system for divestment in order to prevent all kinds of legal risks that may be brought about by abnormal divestment by foreign investors. This paper has seven chapters, the main contents are as follows: the first chapter, the introduction mainly studies the background and significance of the research topic. This paper expounds the theoretical background of the abnormal divestment of foreign investors, analyzes on the research results and present situation of the divestment at present, and explains the contents and methods of the research, as well as the innovations and shortcomings. The second chapter, the current situation, types and forms of investment, operation and withdrawal of foreign-funded enterprises, and studies the behavior of abnormal divestment of foreign investors from both domestic and foreign aspects. In the third chapter, the ways and procedures of normal divestment are expounded, and the nature of abnormal divestment is analyzed. The fourth chapter analyzes the legal liability of foreign investors for abnormal withdrawal and the ways to investigate legal liability. The fifth chapter analyzes the legal environment that affects the abnormal withdrawal of foreign investors and the practical obstacles to investigate legal liability. The sixth chapter further studies the phenomenon of abnormal divestment of foreign investors, and puts forward optimizing the legal environment of multinational corporations' investment, perfecting the tax law caused by divestment, and perfecting the liquidation law caused by divestment. To improve the judicial proceedings caused by divestment and other effective legal suggestions, to further deepen the understanding of this phenomenon, and to reduce the occurrence of abnormal divestment by foreign investors. It is of great significance to give full play to the role of foreign-funded enterprises in promoting China's economic and social development. In the seventh chapter, the conclusion of this paper is based on the abnormal divest behavior of foreign investors in China, mainly the study of illegal divestment, which can be used to analyze the current situation of foreign investment in China. We can predict the follow-up flow of foreign capital in China, so as to adjust China's foreign investment policy in time, and also provide theoretical basis for perfecting the investment environment and thus perfecting the supervision of foreign-funded enterprises in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.295
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