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中外合资经营企业,是按照我国需要建立、有我国股份、受我国法律管辖,服从我国政府领导、实行共同经营的企业。是我国多种经济形式的一种,具有国家资本主义的性质。举办合营企业是我国对外开放政策的一个重要组成部分。举办合营企业是一种很复杂的经济活动,为了使合营企业健康发展得到法律保证,全国人民代表大会、国务院以及有关部门制定了一系列的法律、条例、办法、规定、细则等,《中华人民共和国中外合资经营企业法》是在中国境内举办中外合营企业的基本法规。其它法规,如《中华人民共和国中外合资经营企业所得税法》、《中华人民共和国中外合资经营企业登记管理办法》、
Sino-foreign equity joint ventures are enterprises established in accordance with China’s needs, with China’s shares, under the jurisdiction of our country’s laws, and subject to the leadership of the Chinese government and the implementation of joint operations. It is one of China’s many economic forms and has the character of state capitalism. Holding joint ventures is an important part of China’s open-door policy. Holding joint ventures is a very complex economic activity. In order to ensure the legal guarantee for the healthy development of joint ventures, the National People’s Congress, the State Council and relevant departments have formulated a series of laws, regulations, methods, regulations, rules, etc. The Law on Sino-Foreign Equity Joint Ventures of the Republic is the basic law for holding Chinese-foreign joint ventures in China. Other laws and regulations, such as the “Law of the People’s Republic of China on Income Tax for Sino-Foreign Equity Joint Ventures” and “Administrative Measures for the Registration of Sino-Foreign Joint Ventures in the People’s Republic of China”