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《涉外税务》90年第6期刊登了辽宁鞍山市税务局郝连伟同志的“中外合资企业用股本外汇进行调剂的现象值得注意”一文。看后也想谈点对股本外汇调剂的看法。郝文以我国的有关规定“注册资本一经确定,不得随意变动”为由,来说明用股本外汇调剂人民币的办法是不适宜的。这里我以为要分清二个概念:注册资本和企业资金。注册资本不得随意变动,是从企业法人角度而言。一家企业在工商行政管理部门注册登记后,它的注册资本未经批准部门同意是不能随意变更
In the 6th issue of “Foreign Taxation” in the 90th year, the article “Comments on the Use of Foreign Exchange by Shareholdings in Sino-foreign Joint Ventures” by Hao Lianwei, Taxation Bureau of Anshan City, Liaoning Province, was published. After reading, I also want to talk about the views of foreign exchange swaps. Hao Wen stated that China’s relevant regulations, “once the registered capital is determined and cannot be arbitrarily changed,” are used to explain that it is not appropriate to adjust the use of foreign exchange in the form of share capital in RMB. Here I think I have to distinguish between two concepts: registered capital and corporate funds. Registered capital must not be arbitrarily changed, from the perspective of corporate legal person. After a company is registered with the administrative department for industry and commerce, its registered capital cannot be arbitrarily changed without the consent of the approval department.