论文部分内容阅读
根据国家工商行政管理局1995年10月10日发布的《关于外商投资企业成为公司股东或发起人登记管理的若干规定》以下简称《规定》,外商投资企业向国内其它公司投资必须符合下列要求:一、外商投资企业是指经外商投资企业登记管理机关核准登记,领取《中华人民共和国企业法人营业执照》的中外合资经营企业、中外合作经营企业及外资企业。该企业必须具备以下条件:①各方认缴的出资额已经缴足;②已经完成审批项目;③已经开始交纳企业所得税。
According to “Several Provisions on the Registration and Administration of Foreign-invested Enterprises as Shareholders or Promoters of Companies” promulgated by the State Administration for Industry and Commerce on October 10, 1995, hereinafter referred to as the “Provisions”, foreign-funded enterprises must invest in other domestic companies with the following requirements: I. Foreign-invested enterprises refer to Sino-foreign joint ventures, Sino-foreign cooperative joint ventures and foreign-funded enterprises that have been approved for registration by the registration administration of foreign-funded enterprises and have obtained the “Business License of Enterprise Legal Person of the People’s Republic of China”. The enterprise must have the following conditions: ① all parties subscribed contribution has been paid enough; ② has completed the approval of the project; ③ has begun to pay corporate income tax.