中外合资企业应该是在贯彻平等互利原则的前提下,由中外双方共同投资、共同经营、共担风险、共负盈亏的跨国法人团体。平等原则在经济上要求中外各方投入的资本都应公平合理地作价,实现的利润扣除所得税后,按投资比例进行分配,所谓投入资本公平合理作价是指中方投入人民币与外方投入外国货币折算汇率的合理选用。但是我国目前规定的投入资本折算汇率的采用却恰恰缺乏上述合理性,在一定程度上挫伤了外商投资的积极性。如就温州近期的一些合资项目来看,在可行性会审时外方投资者几乎均提出了这个问题。所以,如何妥善地解决好投入资本折算问题,已成为我国当前利用外资工作中的一个突出课题。一、现行投入资本的折算规定及存在的问题 Sino-foreign joint ventures should be transnational corporations that jointly invest and operate jointly and share risks and make a total profit or loss by both China and foreign countries on the premise of implementing the principle of equality and mutual benefit. The principle of equality requires economically that the capital invested by all parties in China and abroad should make a fair and reasonable price. The profits after deducting income tax shall be distributed according to the proportion of investment. The fair and reasonable price of capital input refers to the conversion of foreign currency into foreign currency by China Reasonable choice of exchange rate. However, the current stipulation of the exchange rate of capital input into the capital in China just lacks the above rationality, which to some extent dampened the enthusiasm of foreign investment. As for some joint ventures in Wenzhou recently, almost all foreign investors raised this issue during the feasibility meeting. Therefore, how to properly solve the problem of converting capital into investment has become a prominent issue in the current utilization of foreign investment in our country. First, the existing investment capital conversion provisions and problems