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A new corporate tax law was introduced at the National People's Congress today, paving the way for the equalisation of the corporate tax rates paid by overseas and local companies to be levied at 25%, with Chinese companies currently being taxed up to 33%, in comparison with their foreign counterparts paying as little as 15% in corporate tax.

摘 要:中国宣布将统一内外资企业所得税税率,这意味着适用于外资企业长达近30年的税收优惠政策即将结束。长期以来,中国政府通过实行税收优惠政策来吸引外资,而新税法的颁布将为内外资企业创建一个公平竞争的环境。新的《企业所得税法》将于2008年1月1日起生效。

We shall adhere to develop big circulation companies and large circulation groups simultaneously, encourage the establishment of small and medium circulation enterprises, actively create new jobs, give more supports to these enterprises in terms of the market access, the designated operation of franchised commodities and services as well as land use, make special provisions of State laws and regulations as well as preferential policies granted to foreign-funded enterprises and big enterprises in various places available to small and medium circulation enterprises, simplify procedures of examination and approval for the establishment of the said enterprises from the standpoints of encouraging establishment and making the registration easier, and never specify pre-examination and approval unless particularly stipulated by laws, administrative rules and regulations.

四、支持创办中小流通企业,放宽市场准入限制坚持发展流通领域大公司、大集团与扶持中小流通企业并举。鼓励创办中小流通企业,积极开发新的工作岗位。在市场准入、专营商品和服务的指定经营、土地使用等方面,应给予中小流通企业更多的支持,除国家法规有特殊规定外,各地给予外资企业和大企业的优惠政策,应同样适用中小流通企业。应从鼓励开办、方便注册的角度出发,简化中小流通企业设立审批程序,除法律、行政法规有特殊规定外,不得设置前置审批。

The experience of group of Jia Shanmu trade makes clear Zhejiang, foreign capital whether the development that promotes local group continuously, besides get territorialism cost and group besides the influence of exterior effect, still more depend on the shirt-sleeve means between foreign capital enterprise and civilian battalion enterprise and degree.

浙江嘉善木业集群的经验表明,外资能否持续推动地方集群的发展,除了受地方制度成本及集群外部效应的影响之外,还更取决于外资企业与民营企业之间的融合方式与程度。

Enterprise-specific factors occur not to influence the locational choices of foreign enterprises in services.

产业集聚经济推动了制造业外资企业的郊区化,但促使了服务业外资企业向外城区集中。

And we consider that the firm's labor force allocation mode in our country following an evolutionary process. Its progress is from depending on low-grade and methodic state firm's interior labor force market to out-of-order firm's labor force market which is made up of state, private and foreign firms. And it is possible self-organizing to depending on high-grade and methodic firm's interior and exterior labor force market.

首先,本文运用演化动力学中的耗散结构和自组织理论,对二十多年来我国企业的劳动力配置方式进行了演化分析,认为我国的企业劳动力配置方式是从依靠低级有序的国有企业内部劳动力市场到由依靠国有企业、私营企业、外资企业等组成的无序企业劳动力市场的演化过程,它将有可能自组织发展到依靠高级有序的企业内部劳动力市场和企业外部劳动力市场。

First is that it stands factors of limiting FDI spillover; the second is that there are negative effects of FDI. On the basis of the above points, the thesis put forwards to suggestions on improving FDI spillover. Chapter 5 talks about two problems: firstly, the factors of limiting FDI spillover in China; Secondly, putting forward to suggestions on how to improve the quality of utilizing FDI in macro and micro aspects. For the viewpoints above, on the basis of deeply analyzing reasons of unapparent FDI spillover, the thesis points out the suggestions on improving the quality of utilizing FDI.

在论文的第五部分主要讨论了两个问题:第一,外商在华投资溢出效应扩散的制约因素(外资企业的技术供给制约因素,我国吸收外商直接投资溢出效应能力不足,外部环境的制约因素);第二,从宏观、微观层面对如何提高利用外资质量提出了建议(加大我国外商直接投资特别是大型跨国公司的吸引力度,充分利用外商直接投资的技术外溢效应;在跨国公司进入的产业领域积极培育真正意义上的市场竞争结构,通过竞争的压力迫使跨国公司加强技术的外溢;政府可通过一系列促进措施,为国内企业吸收跨国公司的外溢效应创造良好的外部环境)。

Its position and character have been studied comparing to other kinds of companies according to the present status of foreign enterprise s management and development of manpower resources ,through which such characteristics that foreign enterprise shows have been summarized as standardizing, systemizing and humanizing.

通过对外资企业人力资源管理与开发现状及地位的分析研究,阐述了外资企业人力资源管理所具有的法律化、制度化和人性化的特

Being a private stock share enterprise based in Guangzhou China, FiT started the plant construction and maintenance services focusing on the multinational or foreign owned companies since 1996.Currently FiT is the leading multi-site, national wide plant maintenance outsourcing company in China.

作为一家以广州为总部的民营非上市股份制有限公司,飞特于1996年开始专注于跨国公司或外资工厂的工厂建设和维修保养外包连锁业务并不断学习欧美日等外资企业严谨科学的工程建设和维修保养的管理方法,现已成为国内跨国公司和外资工厂工程建设和维修保养外包服务的主要工程商。

Being a stock share enterprise based in Guangzhou China, FiT started the plant construction and maintenance services focusing on the multinational or foreign owned companies since 1996.Currently FiT is the leading multi-site, national wide plant maintenance outsourcing company in China.

作为一家以广州为总部的民营股份制有限公司,飞特于1996年开始专注于跨国公司或外资工厂的工厂建设和维修保养外包连锁业务并不断学习欧美日等外资企业严谨科学的工程建设和维修保养的管理方法,现已成为国内跨国公司和外资工厂工程建设和维修保养外包服务的主要工程商。

He pointed out that most of the multinational corporations on the list of "international misanthropes" had donated more than 10 million RMB and therefore they cannot be said to be "iron roosters."

在会场上,外资企业们再次要求商务部为它们&正名&。5天前的5月22日,商务部部长陈德铭已经替外资企业澄清,指出多数上榜的跨国公司捐款都超过了1000万元,&铁公鸡&的说法不符合事实。

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