对外开放是我国既定的基本国策,随着涉外经济的发展,我国跨国经营和西方跨国公司发生贸易的机会越来越多。目前,我国设立的各种形式的国际性企业已达数万家,其经营范围和形式涉及商品和劳务的进出口贸 Opening to the outside world is China’s established basic national policy. With the development of foreign-related economy, there are more and more opportunities for China’s transnational operations and western multinational corporations to trade. At present, there are tens of thousands of various forms of international companies established in China. The scope and form of its operations involve the import and export of goods and services.