跨国公司在华主要不当行为及法律规制研究
本站原创 论文中文摘要：经济全球化是当前世界经济发展白勺必然要求,而跨国公司在这个过程中起着举足轻重白勺作用。跨国公司对世界经济作出了巨大贡献,是实现规模经济白勺有效途径之一。但是我们也应看到,跨国公司也可以利用其在多国设立子公司白勺形式进行一些欺诈白勺非法活动,并可利用东道主国家引进外资白勺迫切心态和东道主防范欺诈立法机制不够健全等来从事操纵关联交易、转移定价、滥用一体化等非法行为以获取非法利益,从而使债权人白勺债权难以得到保障。所以,本文试图从保护弱者白勺理念出发,从跨国公司白勺非法行为着眼,就跨国公司在华主要不当行为及其法律规制进行了介绍和分析。文章第一部分首先阐明了跨国公司白勺概念、特征及法律地位;第二部分就跨国公司在华白勺主要不当行为进行了列举说明;第三部分针对跨国公司在华主要不当行为及其法律规制,依据有关法律理论和规则做了粗浅研究,并就如何引导、规范跨国公司在华投资、经营、纳税等一系列行为提出了自己白勺设想和建议
Abstract（英文摘要）：www.328tibEt.cn The large and powerful multinationals plays a very important role in economic globalization,which bring China a mass of capital, precious managerial skills and advanced technology, techniques and equipment and made a great contribution to the development Chinese economy by virtue of investment and management in China. However, multinationals always do some improper even illegal actions in China by their strong economic power in nature of seeking for best interests, which impair the interests of the state, of society and of relevant party, for instance, some multinationals control and rob our natural resource; some escape Chinese tax revenue and foreign exchange regulations by means of tranerring price; some restrict competition and hold the market for making excessive profits by taking every measures of restriction. Moreover, multinationals establish factory with chimney and sunset corporation with serious damage and pollution by taking advantage of breaks of imperfect Environmental Protection Law which seriously hurt Chinese environment and people’s lives and property; they merge State-owned enterprises with ill intention, which results in the loss of state assets; they limit traner and competition of technology and they disobey the law of China about protecting laborer and consumer even impinge on their legal rights, etc. it is obvious that the investment and management of multinationals in China is double-edged sword with positive and negative effect on development of Chinese economy, therefore, how to lead multinationals investing in China, standard their management, play their positive role and reduce their negative role in development of Chinese economy and growth of corporation is a major task us today.Basing on the situation of Chinese legal system and main improper actions of multinationals in China, this dissertation simply analyzes and discusses the improper actions of multinationals and related regulation and control by law. Certainly, this dissertation can’t describe all improper actions of multinationals in China but just some of these improper actions deserving discussion in writer’s research scope according to writer’s opinion. This dissertation consists of three parts, and the first part mainly concerns the concept, characteristic and legal status of multinationals. In this chapter, the writer quotes different documents about the concept of multinationals at first, and then the writer concludes four basic legal characteristics of multinationals including aggregation, internal connection, without-legal person and transnational basing on the concept of multinationals. Finally, basing on the legal characteristics of multinationals and different description in General Provisions of the Civil Law, company law, law of contracts, Securities Law, tax law, corporation law, law of investment, accountancy law and so on, the writer expounds the legal status of multinationals, namely, they don’t possess the quality of legal person as an organization and aren’t the legal subject; their subsidiary in China possesses the independent legal status and legal person for corporation with industrial and commercial registration.In the second part, on condition that the concept, characteristic and legal status of multinationals are definite, the writer enumerates over and analyzes some of their improper actions deserving discussion, for instance, escaping revenue of China; effecting the optimized allocation of Chinese resources, the industrial structure invested in China is unreasonable; merging corporation of China with ill intention; impacting Chinese corporation and brand and impairing legal rights of minority shareholder in subsidiary in China and obligee.Moreover,they monopolize market and technology, control and monopolize price and gain high profit in China, etc; they impinge rights and interests of Chinese laborers including directly damaging economic and personal interests of laborers and indirectly damaging their legal rights. In the end of this part, the writer enumerates over other improper actions of multinationals in China.In the third part, the writer analyzes and makes research on Chinese department law and related policy’s regulations concerning improper actions of multinationals aiming at improper actions of multinationals aiming in China. Firstly, the writer believes that all multinationals composing affiliated enterprise is the base for relieving their improper actions. Secondly, basing on the characteristic of release of information being hard and combining the Euro-American legislation concerning release of information, the writer puts forwards that the law concerning release of information should be established as soon as possible since there is no any this kind of law. Thirdly, as for multinationals escaping Chinese law concerning revenue, the writer puts forwards some suggestions concerning law and regulation including improving system of the declaration of tax payment, strengthening multinationals’burden of proof concerning pay taxes, justly distributing the earning of affiliated enterprise; intensifying the control law concerning escaping tax by means of altering investing and managing form. Fourthly, for standardizing investing behior of multinationals, the writer puts forwards that intensifying macro-management of investing behior of multinationals; unifying national treatment; establishing and improving legal system and review system of transnational merger and acquisition; carrying out anti- merger and acquisition strategy aiming at multinationals merging Chinese cooperation with ill intention. In addition, the writer expatiates on that intensifying improper connection among subsidiary of multinationals, establishing supervising system of tranerring price of multinationals, improving law and legal regulation against monopolization and other Chinese related laws and relieving manners. Finally, the writer analyzes and makes research on administration of multinationals outside the country and coordination to the conflict between china and foreign countries in terms of application of law.Certainly, it is unrealistic to create a unified multinational law, and there is no theory backing for this. We can only try to establish and perfect Chinese legislation for improving the quality of judicature, formulate a self-contained, fair, transparent and feasible legal system, which accords with regulation of market economy and is in response to developing tendency of global economy for inducting and standardizing actions of multinational in China including investment, management and tax payment and for promoting healthy development of Chinese market economy and global economy.
论文关键词： 跨国公司；不当行为；法律规制；
Abstract（英文摘要）：www.328tibEt.cn The large and powerful multinationals plays a very important role in economic globalization,which bring China a mass of capital, precious managerial skills and advanced technology, techniques and equipment and made a great contribution to the development Chinese economy by virtue of investment and management in China. However, multinationals always do some improper even illegal actions in China by their strong economic power in nature of seeking for best interests, which impair the interests of the state, of society and of relevant party, for instance, some multinationals control and rob our natural resource; some escape Chinese tax revenue and foreign exchange regulations by means of tranerring price; some restrict competition and hold the market for making excessive profits by taking every measures of restriction. Moreover, multinationals establish factory with chimney and sunset corporation with serious damage and pollution by taking advantage of breaks of imperfect Environmental Protection Law which seriously hurt Chinese environment and people’s lives and property; they merge State-owned enterprises with ill intention, which results in the loss of state assets; they limit traner and competition of technology and they disobey the law of China about protecting laborer and consumer even impinge on their legal rights, etc. it is obvious that the investment and management of multinationals in China is double-edged sword with positive and negative effect on development of Chinese economy, therefore, how to lead multinationals investing in China, standard their management, play their positive role and reduce their negative role in development of Chinese economy and growth of corporation is a major task us today.Basing on the situation of Chinese legal system and main improper actions of multinationals in China, this dissertation simply analyzes and discusses the improper actions of multinationals and related regulation and control by law. Certainly, this dissertation can’t describe all improper actions of multinationals in China but just some of these improper actions deserving discussion in writer’s research scope according to writer’s opinion. This dissertation consists of three parts, and the first part mainly concerns the concept, characteristic and legal status of multinationals. In this chapter, the writer quotes different documents about the concept of multinationals at first, and then the writer concludes four basic legal characteristics of multinationals including aggregation, internal connection, without-legal person and transnational basing on the concept of multinationals. Finally, basing on the legal characteristics of multinationals and different description in General Provisions of the Civil Law, company law, law of contracts, Securities Law, tax law, corporation law, law of investment, accountancy law and so on, the writer expounds the legal status of multinationals, namely, they don’t possess the quality of legal person as an organization and aren’t the legal subject; their subsidiary in China possesses the independent legal status and legal person for corporation with industrial and commercial registration.In the second part, on condition that the concept, characteristic and legal status of multinationals are definite, the writer enumerates over and analyzes some of their improper actions deserving discussion, for instance, escaping revenue of China; effecting the optimized allocation of Chinese resources, the industrial structure invested in China is unreasonable; merging corporation of China with ill intention; impacting Chinese corporation and brand and impairing legal rights of minority shareholder in subsidiary in China and obligee.Moreover,they monopolize market and technology, control and monopolize price and gain high profit in China, etc; they impinge rights and interests of Chinese laborers including directly damaging economic and personal interests of laborers and indirectly damaging their legal rights. In the end of this part, the writer enumerates over other improper actions of multinationals in China.In the third part, the writer analyzes and makes research on Chinese department law and related policy’s regulations concerning improper actions of multinationals aiming at improper actions of multinationals aiming in China. Firstly, the writer believes that all multinationals composing affiliated enterprise is the base for relieving their improper actions. Secondly, basing on the characteristic of release of information being hard and combining the Euro-American legislation concerning release of information, the writer puts forwards that the law concerning release of information should be established as soon as possible since there is no any this kind of law. Thirdly, as for multinationals escaping Chinese law concerning revenue, the writer puts forwards some suggestions concerning law and regulation including improving system of the declaration of tax payment, strengthening multinationals’burden of proof concerning pay taxes, justly distributing the earning of affiliated enterprise; intensifying the control law concerning escaping tax by means of altering investing and managing form. Fourthly, for standardizing investing behior of multinationals, the writer puts forwards that intensifying macro-management of investing behior of multinationals; unifying national treatment; establishing and improving legal system and review system of transnational merger and acquisition; carrying out anti- merger and acquisition strategy aiming at multinationals merging Chinese cooperation with ill intention. In addition, the writer expatiates on that intensifying improper connection among subsidiary of multinationals, establishing supervising system of tranerring price of multinationals, improving law and legal regulation against monopolization and other Chinese related laws and relieving manners. Finally, the writer analyzes and makes research on administration of multinationals outside the country and coordination to the conflict between china and foreign countries in terms of application of law.Certainly, it is unrealistic to create a unified multinational law, and there is no theory backing for this. We can only try to establish and perfect Chinese legislation for improving the quality of judicature, formulate a self-contained, fair, transparent and feasible legal system, which accords with regulation of market economy and is in response to developing tendency of global economy for inducting and standardizing actions of multinational in China including investment, management and tax payment and for promoting healthy development of Chinese market economy and global economy.
论文关键词： 跨国公司；不当行为；法律规制；