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根据最新统计资料,全国迄今已批准外商投资企业达29.69万家,实际利用外商直接投资2044亿美元,占全国固定资产投资的14.8%。因而,中国外商投资环境是一个十分重要的课题。投资环境是一个包含各种条件和因素的综合系统,其中法律环境具有决定性。中国对外商投资的法律保护,主要分为两个方面:一是国际法上的保护。中国目前已与英、法、德、日等86个国家签订了互相保护投资协定;与68个国家签订了关于避免双重征税和偷漏税的协定,还参加了《保护工业产权巴黎公约》、《承
According to the latest statistics, so far the country has approved 296,900 foreign-invested enterprises and the actual utilization of foreign direct investment reached 204.4 billion U.S. dollars, accounting for 14.8% of the national investment in fixed assets. Therefore, the environment for foreign investment in China is a very important issue. The investment climate is a comprehensive system of conditions and factors, and the legal environment is decisive. China’s legal protection of foreign investment is mainly divided into two aspects: First, the protection of international law. China has signed mutual investment protection agreements with 86 countries including Britain, France, Germany, Japan and other countries. It has signed agreements with 68 countries on double taxation and tax evasion and also participated in the Paris Convention for the Protection of Industrial Property. "Cheng