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中国的政策和法律在入世后对外国投资的影响

　　随着中国改革开放的深化和市场经济的发展，中国引进外资的数量不断上升，已成为发展中国家中最大的资本输入国。与此同时，中国的外资政策和立法也日益健全和完善，它们对于鼓励、保护和管理外国投资发挥着重要作用。
　　中国入世后，根据WTO规则和中国的入世承诺，中国得逐步降低关税和取消非关税壁垒，逐步开放服务贸易市场，因此，外国投资的环境将会进一步得以改善。然而，中国目前仍处于经济转型时期，市场经济尚不成熟，在此情况下，其关于外资的政策和法律在入世后对外国投资的作用和影响如何呢？是否还存在有对外国投资有不利影响的措施？外商投资企业是否或在什么程度上能享受国民待遇？中国现行的措施应如何修改？这是外国投资者和国际社会十分关注的问题。
　　本报告根据世界银行的要求对这些问题进行分析和评估。第一部分将对中国调整外资的政策和法律作一概览，第二部分讨论中国的政策和法律对外资渗入不同产业部门的影响和作用，第三部分分析关于外资及其活动的国民待遇问题，第四部分谈谈现行政策与法律的修改问题，第五、六两个部分选择汽车业和银行业两个有代表性的产业部门进行具体分析，最后作一简要结论。
　　一、中国调整外资的政策与法律
　　中国关于外资的立法不是采取统一法典的形式，而是以各类外商投资企业专项立法为核心，辅之以相关的法律法规综合而成的一个体系。外商投资企业法律法规，是指中国制定的调整外商投资企业在设立、变更、终止和经营管理过程中产生的经济关系的法律规范的总和，主要包括全国人民代表大会及其常务委员会制定的《中华人民共和国中外合资经营企业法》、《中华人民共和国中外合作经营企业法》、《中华人民共和国外资企业法》等基本立法及其实施细则，以及国务院及其所属部委根据宪法和法律制订的一系列行政法规、条例、办法等。相关法律法规主要包括《民法通则》、《公司法》、《证券法》、《专利法》、《商标法》等法律的有关规定。此外，各地区也制定有调整本地区外商投资的地方性法规和政策,如《广东省经济特区条例》、《上海市鼓励外商投资浦东新区的若干规定》等等。这样，全国性的和地方性的外资政策和立法相互结合，共同调整着外商投资及其活动。
　　中国调整外资的政策和法律主要涉及到外资的准入和设立企业、对外资经营活动的管理以及对外资的保护和鼓励。下面逐一阐述。
　　（一）外资准入与设立企业……
　　1、准入范围……
　　2、所有权比例与控制……
　　3、准入的程序……
　　（二）对外资经营活动的管理……
　　（1）当地成分要求……
　　（2）外汇平衡和贸易平衡要求……
　　（3）出口实绩要求……
　　（4）企业生产计划备案要求……
　　（5）劳动雇佣方面的要求……
　　（1）进出口许可证和配额管理……
　　（2）外商投资财产价格鉴定……
　　(3) 关于外商投资企业的经营范围……
　　（4）外汇管理……
　　（5）乱收费、乱摊派。……
　　（3）对外资的保护和鼓励……
　　1、对外资的保护
　　1）关于国有化与补偿的保证……
　　2）外国投资利润及原本汇出的保证……
　　2、对外资的鼓励……
　　1）税收优惠……
　　2）进出口方面的优惠……
　　3）其他优惠鼓励措施……
　　二、中国的外资立法和政策对外资渗入不同产业和部门的影响
　　（一）中国入世关于市场准入的承诺……
　　（三）鼓励和优惠政策……
　　三、国民待遇问题
　　（一）中国关于国民待遇的一般态度……
　　（二）外资的运营活动已基本享受了国民待遇……
　　（三）外资在税收等方面享受着"超国民待遇"……
　　（四）外资准入方面仍存在差别待遇
　　四、现行政策与法律的修改趋向
　　（一）外资准入的政策将进一步逐步放松……
　　（二）进一步减少外资运营方面的限制……
　　（三）税收优惠措施的改革……
　　五、产业部门分析之一：汽车工业
　　（一）中国关于外商投资汽车工业的现行政策和法律规定……
　　（二）中国的入世承诺及对外国投资的影响……
　　（三）中国汽车工业政策的修改建议及影响……
　　六、产业部门分析之二：银行业
　　（一）市场准入……
　　（二）外资金融机构的管理……
　　（三）影响外国投资的若干热点政策问题……
　　七、结论
　　由上可见，中国关于外资的政策和法律在入世后已作了修改，基本上与WTO的规则相一致，从而进一步改善了中国的投资环境。这些政策和法律在管理和引导外资方面发挥着重要的作用，对外资进入和经营将会产生积极影响。
　　在外资准入方面，中国已在较大程度上放宽了外资准入的限制。根据中国的有关政策和法律规定，外资将会逐步进入或渗入许多原来禁止或严格限制外资进入的产业部门。虽然在某些产业部门（如汽车业、银行业）的限制仍较严，但这种限制将会进一步放宽。因此中国将是对外资最有吸引力的国家之一。当然，在准入程序方面，特别是行政审批制，对外资准入仍是一个主要障碍，还需要进一步改革，逐步缩小审批的范围，简化手续，提高效率。
　　在外资的运营方面，中国已取消了TRIMS协议禁止的履行要求，如当地成分要求、外汇平衡要求等，外商投资企业基本上与内资企业享受着相同的待遇，经营自主权进一步得到保障，其经营环境得到较大改善。当然，中国仍处于经济转型阶段，政府管理经济活动的某些措施和方法与市场经济原则及WTO规则的要求还有一定的距离，对内外资企业经营活动的管理也存在某些差别，这种差别对内外资企业的公平竞争具有影响，因此，在进出口管理、外汇管理、金融监管、工商行政管理等方面还需进一步改革和完善。
　　长期以来，中国对外商投资企业提供了优厚的优惠待遇，这种鼓励措施对于吸引外资发挥了重要作用。中国入世后，这些优厚待遇不会取消，但会与内资企业并轨，即有关的优惠待遇将同等地适用于内外资企业，改变目前外商投资企业享受"超国民待遇"的现象。这种改变将有利于内外资企业公平竞争，不会对外资产生消极影响。

翻译文本摘选：

Impacts of Chinese Laws and Policies on Foreign Investment Upon China's Accession to the WTO

　　With the furtherance of reforms and opening to the outside world of China and the development of the market economy, the amount of foreign investment introduced by China is on continuous increase, which has become the largest importer of capital among the developing countries. At the same time, Chinese laws and policies on foreign investment are increasingly complete and perfect, which play a very important role in encouraging, protecting and managing foreign investment.
　　Upon China's accession to the WTO and in compliance with the WTO rules and China's commitments to its accession to the WTO, China shall take steps for reducing the tariff and non-tariff barriers and opening the service trade market, and therefore, the environment for foreign investment will be further improved. However, China is still at the stage of economic transformation with immature market economy. In such circumstance, what are the roles and impacts of its laws and policies on foreign investment upon its accession to the WTO? Whether are there still any measures with unfavorable impacts on foreign investment? Whether and how can foreign-invested enterprises enjoy the national treatment? How to amend the current Chinese measures? All those are of great concerns to foreign investors and international community.
　　The report is an analysis and appraisal on all those issues according to the requirements of the World Bank. Part One of this report is a survey of Chinese laws and policies on foreign investment; Part Two is a discussion on the influences and roles of Chinese laws and policies of foreign Investment on the penetration of foreign investment in different industrial sectors; Part Three is an analysis on the issues of the national treatment with foreign investment and the relevant activities; Part Four is a discussion on the issues of amendments to the current Chinese laws and policies; Part Five and Part Six are specific analyses on the two representative sectors of auto industry and banking industry respectively and Part Seven is brief conclusions.
　　I. Chinese Laws and Policies on Foreign Investment
　　The legislation of China on foreign investment does not adopt a uniform code, which, however, is an integrated system centering on special legislations on various categories of foreign investment with other relevant supplementary laws and regulations. The laws and regulations on foreign-invested enterprises are a regime of the legal norms and rules formulated by China on adjusting the economic relations that occur during the establishment, alteration, termination, operation and management of foreign-invested enterprises, mainly including the Law of the People's Republic of China on Chinese and Foreign Equity Joint Ventures, the Law of the People's Republic of China on Chinese and Foreign Contractual Cooperative Enterprises, the Law of the People's Republic of China on Enterprises with Foreign Capital, other basic legislations and their implementing rules formulated by the National People's Congress and its Standing Committee, as well as a series of administrative laws and regulations, stipulations and measures promulgated by the State Council and its subordinate ministries and commissions according to the constitution and laws. The relevant Chinese laws and regulations include the relevant provisions of the General Principles of Civil Law, the Company Law, the Securities Law, the Trademark Law, the Patent Law and other laws. In addition, local regions have also formulated corresponding local regulations and policies on local foreign investment, such as the Regulations on Guangdong Special Economic Zones, Several Provisions of Shanghai Municipality on Encouraging Foreign Investment in Pudong New Area, etc. Thus, national and local policies and legislations on foreign investment are combined for joint adjustment of foreign investment and the relevant activities.
　　Chinese laws and policies on foreign investment mainly involve the access of foreign investment and establishment of enterprises, the management over the operational activities of foreign investment, as well as the protection and encouragement of foreign investment, which are elaborated as follow correspondingly.
　　(I) Access of Foreign Investment and Establishment of Enterprises
　　1. Scope of access
　　2. Proportion and control of ownerships
　　3. Procedures of access
　　(II) Management over the Operational Activities of Foreign Investment
　　(1) Requirement for local content
　　(2) Requirements for the balance of foreign exchanges and trade balance
　　(3) Requirements for export performance
　　(4) Requirements for the filing of the production plan of enterprises
　　(5) Requirements for labor employment
　　(1) Administration of import and export licenses and quotas
　　(2) Appraisal of imported equipment of foreign-invested enterprises
　　(3) Business scope of foreign-invested enterprises
　　(4) Foreign exchange control
　　(5) Abused charges and charge apportionment. Some local governments adopt
　　(III) Protection and Encouragement of Foreign Investment
　　1. Protection of foreign investment
　　1) On nationalization and guarantee of compensations
　　2) Guarantee for the remittance of the profits and principals of foreign investment
　　2. Encouragement of foreign investment
　　1) Tax incentives
　　2) Preferences in the aspects of import and export
　　3) Other preferential and encouragement measures
　　II. Influences of Chinese Legislation and Policies of Foreign Investment on the Penetration of Foreign Investment in Different Industries and Sectors
　　(I) China's Commitments to Market Access upon Its Accession to the WTO
　　(II) Prohibitive and Restrictive Policies on Foreign Investment
　　(III) Encouragement and Preferential Policies
　　III. Issues on National Treatment
　　(I) General Attitudes of China Toward National Treatment
　　(II) National Treatment Basically Enjoyed in the Operational Activities of Foreign Investment
　　(III) Super-National Treatment Enjoyed in Taxation with Foreign Investment
　　(IV) Differential Treatment Still Existing in the Access of Foreign Investment
　　IV. Trends for Amendments to the Current Policies and Laws
　　(I) Policies for Access of Foreign Investment Will Be Further Relaxed Gradually
　　(II) Further Reducing the Restrictions on the Operations of Foreign Investment
　　(III) Reforms on Tax Incentive Measures
　　V. Analysis on Industrial Sectors (I): Auto Industry
　　(I) Current Chinese laws and policies in auto industry with foreign investment
　　(II) China's Commitments to its Accession to the WTO and the Influences on Foreign Investment
　　(III) Amendments to the Policies on Auto Industry in China and the Influences
　　VI. Analysis on Industrial Sectors (II): Banking Industry
　　(I) Market Access
　　(II) Administration of Financial Institutions with Foreign Investment
　　(III) Several Hot Issues on Policies for Foreign Investment
　　VII. Conclusions

　　As mentioned above, Chinese laws and policies on foreign investment have been amended upon its accession to the WTO, which are basically in consistence with the WTO rules, thus further improving the investment environment of China. Those laws and policies are of important roles in administering and guiding foreign investment and will be of positive impacts on the access and operation of foreign investment.
　　In terms of access of foreign investment, China has relaxed the restrictions on the access of foreign investment to a big extent. According to the provisions of the relevant Chinese laws and policies, foreign investment will gradually access to or penetrate into the industrial sectors previously prohibited or strictly restricted for the access of foreign investment. Though the restrictions are still pretty strict on some industrial sectors, such as auto industry and banking industry, such restrictions will be further relaxed. Therefore, China will become one of the countries most attractive to foreign investment. Certainly, in the procedures of access, the system of administrative examination and approval, in particular, is still a major obstacle to the access of foreign investment, which requires for further reforms, thus gradually reducing the scope of examination and approval, simplifying formalities and enhancing efficiency.
　　In terms of the operations of foreign investment, China has repealed the performance requirements that are prohibited by the TRIMS agreement, such as the requirements for local content and the requirements for foreign exchanges. Thus, foreign-invested enterprises basically enjoy the same treatment as that of the domestic-invested enterprises, the decision-making powers of operations are further safeguarded and their operational environments have been greatly improved. Certainly, China is still at the stage of economic transformation and there is certain gap between some measures adopted by the government for the administration of economic activities and the requirements of the principles of the market economy and the WTO rules. There is also some difference in administration on the operational activities of between domestic and foreign-invested enterprises, which differences is influential on the fair competition of domestic and foreign-invested enterprises. Therefore, further reforms and improvement are required on import and export administration, foreign exchange administration, financial supervision, as well as industrial and commercial administration.
　　In a long term, China has offered foreign-invested enterprises with very favorable preferential treatment, which encouragement measures are of important role in attracting foreign investment. Upon China's accession to the WTO, those favorable treatments will not be repealed but be aligned with domestic-invested enterprises. That is to say, the relevant preferential treatment will be equally applicable to both the foreign-invested and the domestic-invested enterprises, thus changing the phenomenon of "super-national treatment" currently enjoyed by foreign-invested enterprises. Such change will be conducive to the fair competition between the domestic and foreign-invested enterprises without negative impacts on foreign investment.


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