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1992年,中共中央提出建立社会主义市场经济体制,中国的外资立法进入了一个新的转型时期。1995年,全国人大通过的《国民经济和社会发展九五计划和2010年远景目标纲要》中明确指出,今后要“逐步统一内外资企业政策,实行国民待遇”。1999年9月中共十五次全国代表大会的政治报告中又明确指出“依法保护外商投资企业的权益,实行国民待遇,加强引导和监管”。反映在立法上,就是以“行为主义”的立法模式取代“身份主义”的立法模式,中国的企业立法由“内外分立”的双轨制向“内外合一”的单轨制转化。可以说,在中国加入WTO的背景下,给予外国投资者国民待遇,统一中国的内外资企业立法,对于优化我国的投资环境,促进我国改革开放向纵深发展,推动我国的外国直接投资自由化进程具有深远的现实意义。
In 1992, the CPC Central Committee proposed the establishment of a socialist market economic system and China’s foreign investment legislation entered a new period of transition. In 1995, the “Ninth Five-Year Plan for National Economic and Social Development and Vision for the Year 2010” passed by the National People’s Congress made it clear that in the future it will be necessary to “gradually unify the policies of domestic and foreign-funded enterprises and apply the national treatment.” In the political report of the 15th National Congress of the CPC in September 1999, it was clearly stated that “protecting the rights and interests of foreign-invested enterprises in accordance with the law, implementing the national treatment, and strengthening guidance and supervision”. Reflected in legislation is the legislative model of “Identityism ” replaced by the legislative model of “Behaviorism ”. The Chinese corporate legislation is based on the dual system of “internal and external separation ” and System conversion. It can be said that under the background of China’s accession to the WTO, giving national treatment to foreign investors and unification of the legislation on domestic and foreign-funded enterprises in China will be of great help in optimizing the investment environment in our country, promoting our country’s reform and opening up in depth and promoting the liberalization of China’s foreign direct investment Has far-reaching practical significance.