超国民待遇

阐述了中国吸引FDI政策中存在的超国民待遇和低国民待遇表现及其各自存在的利弊，以及政策实施中实际存在的问题；

Then we elaborate the behavior of the existed super-national treatment and reversed national treatment in China 's policy of attracting FDI , the advantages and disadvantages of each respect , and the problems existed in implementing those policies .

我国外资超国民待遇分析

The Analysis For Our Country 's Super-National Treatment to the Foreign Investment

加入WTO前，吸引外资是我国外资税收优惠政策的首要功能取向，在制度上表现为对外资的超国民待遇；

Before Entering WTO , attracting capital is the principle functional orientation , which represent extra-national treatment in system .

我国现行的现行三部外资法有关外商投资企业的超国民待遇和次国民待遇的规定与WTO的国民待遇原则不一致。

The super and secondary national treatment in three current present Foreign Investment Laws in China cannot conform to the WTO national treatment principle .

因此怎样评价FDI的作用成为制定合理的招商引资政策的关键。因为优惠政策是有成本的，一个国家或地区的经济发展不能一味的靠给予外商以超国民待遇的投资政策而实现。

Because the preferential policies have cost , the economic development of one country or one region should not be realized by granting foreign investors beyond-nationality treatment .

第三，遵守WTO公正透明原则，逐步削减对FDI的超国民待遇，为国内资本在长三角地区投资创造更加公平的政策环境。

Last but not least , abide by WTO rules of equity and transparence and cut gradually the over national treatments for FDI to create more equitable policy circumstance in the region for domestic investment .

因此，中国应逐步将外资激励政策从超国民待遇向提高产业关联效应、集聚效应、完善特定的需求配套等过渡，尽可能地增加从FDI中的利得。

Therefore , in order to increase the welfare effect of FDI , China should timely adjust its FDI incentive policy from tax and rental preferential to the improvement of the regional industrial relevancy and opening extent .

在此背景下，我国的FDI政策凸现诸多问题，如给予FDI超国民待遇、优惠政策对产业倾向不够、缺乏全国统一的系统的FDI政策、中小企业利用FDI不够、利用FDI形式创新不多等。

Many problems arise on such a base , such as the super National Treatment given to the FDI enterprises , lack of consensus of FDI laws and policies , less innovation to the utility of FDI and etc. .

再论超国民待遇合理合法性

On the " Rationality and Legality of Ultra - national Treatment "

对外商投资企业实施超国民待遇的危害性分析

Analysis On Harmfulness Of Super National Treatment Towards Enterprises With Foreign Investment

对外商直接投资实行超国民待遇的原因与调整趋势思考

Causes of Super National Treatment Policy to Direct Foreign Investment and Its Adjustment

论我国外商投资超国民待遇的终结

On the determination of the supranational treatment of the foreign investment in China

对外资企业实行超国民待遇的政策选择

Policy Choice of Super National Treatment towards FDI Enterprises

我国对外资的超国民待遇现状及建议

Current Situation and Suggestion of Ultra National Treatment to Foreign Capitals on Our Country

但实践中，中国已经给予外资以诸多的优惠待遇，此即所谓的超国民待遇；

In practice , foreign investors and investments have been given a super national treatment in China .

本文在超国民待遇与低国民待遇的认定与范围两方面作出一定分析。

This text is it make certain analysis with range two to assert with " low national treatment " and " ultra national treatment " .

超国民待遇是相对于国民待遇而言的概念，与之相关的还有次国民待遇。

The first chapter explains the definition of " Super National Treatment " and the relationship between it and developing country 's using foreign fund .

在中国的外国投资者之前一直享受“超国民待遇”，这一待遇可以让他们比国内企业享受到更优惠的税收待遇。

Foreign investors in China long received what was called ' super national treatment ' , a practice that gives foreign investors preferential tax treatment over domestic enterprises .

对外资实施超国民待遇与作为世贸成员国贯彻国民特遇原则的义务并行不悖。

As one of the basic principles of World Trade Organization , Principle of ultra-national treatment has been die concern of the theoretical and the business circles all the time .

发展中国家给予外资超国民待遇有其历史和现实的原因，其实施的方式方法和目的大同小异。

" Super National Treatment " often is found in developing countries because of historical and realistic reasons . The methods & objectives usually are similar from one country to another .

本文分析了我国对外商直接投资实行超国民待遇的理论依据和现实基础，并在客观评述经济情况发生变化的基础上分析了我国对外商直接投资待遇政策的调整趋势。

This paper analyses the theoretical and practical basis of China 's super national treatment policy to direct foreign investment and the adjustment of this policy in face of the changing economic situation .

直接性原因是政策性失误：超国民待遇的优惠政策为外资战胜内资创造了不平等的竞争环境；

Secondly , the direct factor is the policy fault : the extension of national treatment make the foreign capitals take the preponderant condition in the competition with domestic capitals in the unequal market .

国民待遇原则是国际直接投资中的基本原则之一，一般要求所有国家遵循，发达国家普遍采用，而超国民待遇与次国民待遇则多出现于发展中国家。

" National Treatment " is one of the basic principles prevailing in international foreign direct investment and requires general compliance of all the countries . Almost all the developed countries have adopted it .

在我国的国内法中，在对外资的民事权益保护、司法行政救济方面己经给予了与内资相同的待遇，只是在外资管理法方面还处在超国民待遇和低国民待遇并存的局面。

In our domestic law , we have given national treatment to foreign investment on these two aspects : judicatory and administrative remedy , civil rights interests , and only not on macroscopic management aspect .

着重分析了我国现行外资待遇制度中符合国民待遇原则的政策，以及在特殊历史条件下形成的超国民待遇政策并对其进行评价。

This paper analyzes and evaluates the existing foreign treatment policy according with the principle of national treatment , and the " super-national treatment " and " sub-national treatment " policy under special historical conditions .

改革开放以来，给予外资企业超国民待遇的税收优惠政策成为我国吸引外资的重要手段之一。

Since reform and opening-up , the " super national treatment " of the tax preferential policies , which was granted foreign-invested enterprise , has become an important means of attracting foreign investment in China .

政府应尽快完善与零售业相关的法律法规，坚持渐进式引进外资战略方针，取消对外资零售业的超国民待遇，为国内零售商营造一个公平的竞争环境。

The Government should improve retail-related laws and regulations , adhere to the principle of progressive strategy to attract foreign investment , cancel foreign retail super-national treatment to create a fair competitive environment for domestic retailers .

而外商投资法律环境与国际接轨将首先取决于超国民待遇原则与低国民待遇原则向世贸组织之国民待遇原则的转变。

The foreign investment legal environment and the integration into the world require a change to WTO 's ' citizen treatment ' principle from ' higher citizen treatment ' principle and ' lower citizen treatment ' principle .

纵观我国银行业市场，它是一个高度垄断的市场，国有银行占据着垄断地位，而外资银行又享受一定的超国民待遇。在这种情况之下，中小银行则无国民待遇可言。

The banking market is a highly monopolized one in which the state-owned banks occupy the monopolization position and the foreign invested banks enjoy some over-national treatments while the medium and small banks have no such treatments at all .

在两税并行的企业所得税制度下，外商投资企业和内资企业在税收优惠、税前扣除标准、税率等方面存在很大差异，外资企业从中享有超国民待遇。

There are great differences on tax preferences 、 Pre-tax deduction standards 、 tax rate in homeland capital and foreign capital enterprise under two income tax systems in use . Foreign capital enterprise enjoys more than homeland treatment from it .