| 论我国外资立法的不足与完善 |
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| 引用本文： | 师华.论我国外资立法的不足与完善[J].山西大学学报(哲学社会科学版),2000,23(3):35-38. |
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| 作者姓名： | 师华 |
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| 作者单位： | 山西大学,法学院,山西,太原,030006 |
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| 摘 要： | 文章从我国外资立法的现状出发,分析了我国目前外资立法的不足之处,特别是指出现行立法与国际法制的矛盾性,这种状况对我国即将加入WTO是不利的.针对以上不足,提出了完善外资法的建议和观点坚持科学立法,增强法律之间的协调性,加强外资法律的整理编纂工作,弱化税收优惠在投资环境中的作用,特别是修改现行法律中与WTO协定的不符之处,使之与国际法制相一致,促进我国外资法律与国际法制接轨.
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| 关 键 词： | 外资立法 资本 完善 税收优惠 |
| 文章编号： | 1000-5935(2000)03-0035-04 |
| 修稿时间： | 2000年2月3日 |
On the Shortage and Amendment of Foreign Investment Law |
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| SHI,Hua.On the Shortage and Amendment of Foreign Investment Law[J].Journal of Shanxi University(Philosophy and Social Sciences Edition),2000,23(3):35-38. |
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| Authors: | SHI Hua |
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| Abstract: | According to the Foreign Investment Law (FIL) of PRC, The author analysises the shortage of FIL and points out that the current FIL shows no consistency with international law system. This situation does not conform to WTO rules. The author gives the suggestions of amendment: We should persist in making law in a scientific way and increase the coordination and transparency between laws. We should often edit FIL and put it in order, weak the funtion of preferential taxation in investment environment. Especially amending clauses those do not conform to the WTO rules, and make FIL closer to the international law system soon. |
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| Keywords: | foreign investment law capital amendment preferential taxation |
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