为适应世界经济一体化趋势和日益加剧的国际市场竞争,我国企业自80年代中期开始向海外直接投资,并迅速发展。近几年,我国又有不少海外企业返回国内投资,由于国内缺乏相应的法律规定,这种在我国新出现的资本流向在许多方面引起了争论,笔者试图从海外企业回国投资的性质、待遇和范围三个方面作一肤浅的探讨。 In order to adapt to the trend of world economic integration and the increasingly fierce competition in the international market, Chinese enterprises have been investing overseas and developing rapidly since the mid-1980s. In recent years, many overseas enterprises returned to invest in China. Due to the lack of corresponding laws and regulations in our country, this new capital flow in our country has caused controversy in many aspects. The author attempts to return investment from overseas enterprises in the nature and treatment And the scope of three aspects to make a shallow discussion.