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摘要:入世后,由于我國市場經濟的發展需要融入全球經濟一體化的進程,現行的市場主體將發生變化,市場準入制度也將隨之調整。傳統的工商行政管理的企業注冊模式受到了挑戰。企業注冊制度改革勢在必行。綜觀世界各國企業登記注冊制度的歷史演變過程,經歷了四個階段:特許主義、自由放任主義、許可主義、準則主義階段。當今世界“準則主義”已成為市場經濟國家所普遍采用的國際慣例,而我國現行企業注冊制度的狀況是登記與審批相互滲透、相互結合,公司登記與非公司登記的雙軌制,內資企業、外資企業、私營企業登記的多樣性,級別管轄與地域管轄、指定管轄、授權管轄、委托管轄相互結合、相互交錯,不同地區經濟的發展差異導致了注冊手段、注冊方法的多樣性。這些現象的產生反映了我們的立法缺乏系統性、公開性,使得市場主體在市場準入這個環節上出現不公平性、不合理性。主要表現在市場主體設立之不平等,市場準入之不平等,市場資格條件及設立程序之不平等。WTO要求市場規范標準,要求準入統一公平,使競爭各方有公平之基礎。這就要求現行注冊制度必須進行改革。企業注冊制度的改革應堅持“高效、規范、簡化”的價值取向。主要建議對策有:注冊登記機關的設置應集中于一個部門,這樣才能體現注冊機關的權威統一性和高效規范性;注冊的模式采取法人登記與營業登記的分離,即法人登記解決法律地位,營業登記解決資格問題;注冊實質的改革應當是變對注冊材料真實性、合法性的實質性審查為形式審查;建立注冊官制度,在客觀上減少行政首長的干預與監督,保持注冊權的相對獨立性;培育和完善中介機構,既能使企業擺脫冗雜的事務,又能使登記機關辦理程序高效快捷。通過上述手段使我國的企業設立制度由“審批注冊制”向“準則登記制”靠攏、發展,以適應WTO的基本規則。
關鍵詞:WTO企業注冊制度改革
Abstract:WithChina’sentryintoWTO,thedevelopmentofChina’smarketeconomyhasbeeninburningneedofbecomingfurtherintegratedwiththeeconomicglobalization.Forthisreason,thecurrentmarketwillchangewhilethemarketaccesssystemwillbeadjusted.Thetraditionalenterpriseregistrationmodeofindustrialandcommercialadministrationisfacedwithchallenge.Itisnecessarytocarryoutreformofenterpriseregistrationsystem.Theevolutionhistoryofenterpriseregistrationsystemofcountriesallovertheworldhasundergonefourphases:namely,EntrywithFranchise,FreeEntry,EntrywithLicenseandEntrywithRule.Intoday’sworld,“EntrywithRule”hasbecometheinternationalpracticeprevailinginmarket-economycountries.However,inChina,thecurrententerpriseregistrationsituationisasfollows:mutualpenetrationandcombinationbetweenregistrationandexaminationandapproval;two-pathsystemofenterpriseregistrationandnon-enterpriseregistration;diversityofdomestic-fundedenterpriseregistration,foreign-fundedenterpriseregistrationandprivateenterpriseregistration;mutualintegrationoflevel-domination,regional-domination,appointeddomination,authorizeddominationandconsigneddomination;differenceineconomicdevelopmentleadingtodiversityofregistrationmeansandregistrationapproach.Allthosereflectthatourlegislationislackofsystematismandtransparencywhichhascausedinequityandirrationalityinthelinkofmarketaccess,whichmanifesttheinequityofestablishmentofmarket,theinequityofmarketaccess,andtheinequityofmarketqualificationconditionandprocedureofestablishment.WTOrequiresstandardizedmarket,unifiedandfairaccesssothateverycompetitorwillhaveabasisofequity.Alltheserequestthatthereisamusttocarryoutreforminregistrationsystem.Thereformofenterpriseregistrationshouldadheretothevalueorientationofefficiency,standardizationandsimplicity.Ourmainsuggestionsarelistedasfollows:Onlyonedepartmentshouldbeinchargeofregistrationsoastoembodyregistrationorgan’sauthority,unity,efficiencyandstandardization;Registrationmodeshouldbeinthiswaythatweshouldseparatetaxpayerregistrationfrombusinessregistration,namely,theformerforlegalstatusandthelatterforqualification;Theessentialreforminregistrationshouldtransformfromcensoringauthenticityandvalidityofregistrationmaterialtocensoringform.;Weshouldestablishregistersystemsothatinterferenceandsupervisionfromadministrativedirectorswillberelievedsubstantiallyandtherighttoregistrationwillberelativelyindependent;Weshouldcultivateandimproveintermediateagencyforthepurposeofliberatingenterprisefromlongandcomplexprocedureandfacilitatingtheregistrationprocedures.Throughalloftheregistrationauthority’smeasuresmentionedabove,enterprisesinChinawillestablishthesystemwhichdevelopsfromregistrationsystemofexaminationandapprovaltoregistrationsystemofruleinordertoadapttobasicrulesofWTO.
關鍵詞:WTO,enterprise,registration,system,reform