浅谈保税港区企业的民事主体问题

保税港区企业的设立应当采用授权资本制,以充分发挥吸引外资的作用,同时也要注意防范其可能存在的风险。保税港区虽然属于海关特殊监管区域,境外与区内的经济往来视同外贸活动,但是保税港区企业仍然是中国企业法人。现行法律关于保税港区企业民事权利范围的规定基本适当,但只规定禁止从事的项目对保税港区是不适宜的。

On Civil Subject of Enterprise in Bonded Port

The establishment of enterprise in bonded port should adopt authorized capital system, so as to give full play to attract foreign investment. Meanwhile, we should pay attention to the guard of its possible risk. Although the bonded port belongs to special areas of customs supervision, which means the economic exchanges overseas and in-area could be considered as foreign trade activities, the enterprise in bonded port is still the Chinese enterprise legal person. The current law concerning the range of civil...