| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 103 === Abstract
Since 1978, China develops in the national policy that “ internal-reform, opening-up”. The transitional period for China followed by its entry into the WTO in 2001 has already ended at 2006, for the purpose of luring more international capital to invest in China and securing national security at same time, it has enacted、published or amended relevant regulations accordingly such as the Regulations on the Mergers and Acquisitions of Domestic Enterprises by Foreign Investors, Antitrust Law, Company Law, Securities Law, Property Law, Enterprise Income Tax Law, and Labour Contract Law. China also aims to redirect its massive foreign capitals to the trend of merging companies in order to expedite the advancement and enhance of its relevant industries.
In China, the socialism with Chinese characteristics always comes to attention whenever it needs to clarify controversial statutes, which results to failure of forming a reliable and feasible legal system for all international enterprises. The foreign enterprises could only achieve success when they could comprehend effectively the legal environment with Chinese characteristics.
Therefore, this research aims to analyze the background and intention of those foreign investors to acquire corporations in China together with description of the Chinese underlying regulations and structures in this field as well as the audit and registration processes required by the authorities. Moreover, There willalso be descriptions on the current supervising and regulating laws of foreign investment acquisitions in China and investigate the contradictory regulations in order to figure out a map and practical guide for foreign capital acquisitions in China. . The ultimate goal of this research would be providing practical guidelines for foreign enterprise when they plan to invest in China.
Key words: Foreign Investors, Foreign Capital, Mergers and Acquisitions, Domestic Enterprises in China
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