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外资国民待遇在其涵义、适用领域、适用方式以及实践过程中均表现出相对性。应当正确认识入世后的外资国民待遇问题,入世并不意味着对外资实行全面的国民待遇,也不否定对外资实行优惠待遇。在外资国民待遇实践中应当着重解决国民待遇基准水平模糊、优惠待遇受益对象过于宽泛以及地区性审批制度对国民待遇原则的扭曲等问题。
The national treatment of foreign capital shows its relativity in its connotation, applicable field, applicable way and practice. We should correctly understand the issue of national treatment of foreign capital after China’s accession to the WTO. WTO accession does not mean that we should exercise comprehensive national treatment of foreign capital, nor does it deny preferential treatment to foreign investment. The practice of foreign national treatment should focus on resolving the ambiguous base level treatment of national treatment, the benefits of preferential treatment are too broad and the distortion of the principle of national treatment by the regional examination and approval system.