假合资企业可以分这样两类：一类是中方投资者积极主动，用合资企业的牌子来躲避沉重的赋税。这是假合资企业的主要形式。另一类是外商表示主动，自己分文不搞，用移花接木的方式利用国内资金坐分红利。中国人办的假合资企业，有以下几种表现形式：一是与外方私下达成的协议，? A fake joint venture can be divided into two categories: One is that Chinese investors are proactive and use joint venture brands to avoid heavy taxation. This is the main form of fake joint ventures. The other type is foreign investors who take the initiative and do not use their own texts. They use domestic funds to take advantage of dividends. The fake joint ventures run by the Chinese have the following forms of expression: First, an agreement reached in private with foreign parties?