外商投资企业非正常撤资问题探讨——以在华韩国投资企业为例

2007年下半年以来,中国南北两地出现了韩资企业非正常的"撤离潮",引起了人们的广泛关注。由于韩国对中国投资以中小企业为主,而其投资动机多强调利用中国的廉价劳动力。随着中国加强对劳动力、环境方面的限制,同时两税合一、调降出口退税、人民币升值以及修订《中华人民共和国耕地占用税暂行条例》,以及取消与调整对加工贸易和外商投资的政策优惠,造成劳动成本与营运成本负担加重,导致韩资企业自中国撤离情形逐渐增加,而退出机制不完善、企业创新不足,也是韩资企业非正常撤离的原因。

A Study of Abnormal Investment Withdrawal from Foreign Capital Enterprises:A Case Study of Korea Invested Enterprises in China

Since 2007,many Korean invested enterprises began to withdraw their investment from China,which caused people's great concern.The main aim of Korean invested enterprises,usually largeled al the small and medium-sized enterprises,was to utilize ihe cheap lalior.As China started to place more restrictions on labor force and environment,unify in-out taxes,lower the rate of tax-refund for export,have RMB revalued,revise the regulations of farmland lax,cancel or adjust the policies favorable for processing trade and foreign investment,lalior cost and operating cost have increased.As a result,Korean invested enterprises withdrew increasingly.Reasons for the abnormal withdrawal also include defective withdrawal mechanism and enterprises lacking innovation motivation.