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一九九○年第六期《涉外税务》刊登了郝连伟同志的《中外合资企业用股本外汇进行调剂的现象值得注意》一文。该文认为合资企业用股本外汇凋剂人民币的办法是不适宜的,存在着不符合我国的有关规定,容易引起中外双方纠纷,掩盖企业经营的实际状况等弊端。笔者认为,该文的观点有一定的片面性。根据我国现行的外汇管理办法,合资企业用股本外汇调剂人民币的做法符合当前客观实际的需要,是势在必行的,因为:
In the Sixth Issue of “Foreign Taxation” published in 1990, Comrade Hao Lianwei published the article entitled “Noteworthy Note on the Adjustment of Stocks by Foreign Equities of Sino-Foreign Equity Joint Ventures.” The article thinks that joint ventures are not suitable for using the method of renminbi to ward off foreign exchange in renminbi. There are drawbacks such as not meeting the relevant provisions of our country, easily causing disputes between Chinese and foreign parties and obscuring the actual situation of the enterprises. The author believes that the article’s view has a certain one-sidedness. According to the current foreign exchange control measures of our country, the practice of joint ventures to swap Renminbi with foreign exchange of shares in line with current objective and actual needs is imperative because: