对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
国家外管局
对侨资企业、外资企业、中外合资经营企业外汇管理施行细则(附英文)
一九八三年七月十九日国务院批准
一、为贯彻执行《中华人民共和国外汇管理暂行条例》第五章的规定，特制定本细则。
二、《中华人民共和国外汇管理暂行条例》第五章所称侨资企业，是指在中国境内注册登记，独立经营或者同国内企业合作生产、合作经营的华侨或港澳同胞资本的公司、企业和其他经济组织；外资企业，是指在中国境内注册登记，独立经营或者同中国企业合作生产、合作经营的外国资本的公司、企业和其他经济组织；中外合资经营企业，是指华侨或港澳同胞资本的或外国资本的公司、企业和其他经济组织或个人，在中国境内同中国的公司、企业或其他经济组织共同举办、合资经营的企业。
三、侨资企业、外资企业、中外合资经营企业的一切外汇收付，必须遵照《中华人民共和国外汇管理暂行条例》和本细则的规定办理。
四、侨资企业、外资企业、中外合资经营企业，应在中国境内的中国银行或者经国家外汇管理局或其分局批准的其他银行开立人民币存款帐户和外汇存款帐户，由开户银行监督收付。在申请开户时，应交验中华人民共和国工商行政管理局发给的营业执照。
五、在中国从事合作开采海洋石油资源的外资企业，其独自承担的勘探资金和合作开发、合作生产的资金，准许存放在经中方同意的外国或者港澳地区的银行。
六、除本细则第五条规定者外，侨资企业、外资企业、中外合资经营企业，如需在外国或者港澳地区开立外汇存款帐户，必须向国家外汇管理局或其分局申请批准。经批准在外国或港澳地区开立外汇存款帐户者，须于每季度终了后三十天内向国家外汇管理局或其分局报告外汇存款帐户的收付情况。
七、按本细则第四条规定在中国境内的银行开立外汇存款帐户者，一切外汇收入都必须存入其外汇存款帐户，其正常业务的外汇支出，可以从其外汇存款帐户中支付。
八、在中国从事合作开采海洋石油资源的外资企业，为执行合同规定的石油作业，可以在中国境外直接向其外籍职工、外国承包者和供应商支付工资、薪金、采购物品货款和各项劳务、服务费用。外籍职工、外国承包者在中国境内取得的收入，应当按照中华人民共和国税法规定缴纳税款。
九、侨资企业、外资企业、中外合资经营企业必须按期向国家外汇管理局或其分局报送下列报表，并附详细文字说明。
1．每年三月三十一日前报送上年十二月三十一日的资产负债表、上年度损益计算书和外汇收支报告表；随附在中华人民共和国登记注册的会计师的查帐报告。
2．每年十二月一日以前报送下年度外汇收支预算表（遇有修改，应随时补报）。
国家外汇管理局或其分局有权要求侨资企业、外资企业、中外合资经营企业提供有关外汇业务的情况并检查其外汇收支情况。
十、侨资企业、外资企业、中外合资经营企业必须按照国家外汇管理局公布的外汇牌价办理外汇兑换；企业的产品出口可按中国进出口贸易结汇的有关规定办理。
十一、侨资企业、外资企业、中外合资经营企业出口所得的外汇，除经国家外汇管理局或其分局批准者外，应调回存入开户银行帐户，并办理出口外汇核销手续。
十二、侨资企业、外资企业、中外合资经营企业与中国境内的机关、企业（包括侨资企业、外资企业、中外合资经营企业）或者个人之间的结算，除下列情况外，都应当使用人民币。
1．生产的产品如系中国需要进口的商品，售给中国经营外贸业务的单位或者其他企业，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
2．因生产需要购买中国经营外贸业务单位经营的出口商品和进口商品，经中国外贸主管机关批准，供需双方商定，可参照国际市场价格，以外币计价、结算。
3．同中国建筑单位签订建筑合同，经国家外汇管理局或其分局批准，可以外币计价、结算。
4．根据国务院规定，或者经国家外汇管理局或其分局批准，可以外币计价、结算的其他项目。
凡经批准以外币计价、结算者，均可通过其外汇存款帐户办理收付。
十三、侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者依法纳税后的纯利润和其它正当收益，可以向开户银行申请，汇出境外，从其外汇存款帐户中支付。申请时，应提交企业董事会或相当于董事会的权力机构的分配利润的决议书、纳税凭证以及载有收益分配条款的合同。
侨资企业、外资企业、中外合资经营企业的华侨投资者或者外国投资者，如要将外汇资本转移到中国境外，须向国家外汇管理局或其分局申请，从企业的外汇存款帐户中支付汇出。
十四、在中国从事合作开采海洋石油、煤炭等资源和从事其他合作、合资经营的侨资企业、外资企业、中外合资经营企业，按照中外双方合同规定用产品回收资本和分配利润的，华侨投资者或者外国投资者提取和拥有的其份额内的产品可以运出，但必须汇回应在中华人民共和国缴纳的税款和其他应付的款项。如在中国境内出售，应当按照本细则第十二条的规定办理；其销售所得的外汇，在缴纳税款和其他应付的款项后可以汇出。
十五、侨资企业、外资企业、中外合资经营企业中的外籍职工或港澳职工的工资和其他正当收益，依法纳税后可以汇出，汇出金额超过百分之五十的比例时，可以向国家外汇管理局或其分局申请，汇出外汇均从其企业的外汇存款帐户中支付。
十六、侨资企业、外资企业、中外合资经营企业，经批准在外国或港澳地区设立的分支机构或办事机构，其所需外汇经费，经国家外汇管理局或其分局批准，可以按期从其外汇存款帐户中支付汇出。
十七、侨资企业、外资企业、中外合资经营企业可以直接向外国或港澳地区的银行或企业借入外汇资金，但是应报国家外汇管理局或其分局备案。
十八、依法停业的侨资企业、外资企业和中外合资经营企业，应当在中国财政、税务和外汇管理机关的共同监督下，按期清理。华侨投资者或外国投资者，应对其在中国境内的未了税务债务事项负责。清理结束后，华侨投资者或外国投资者所有的或所分得的资金，如要求汇出境外，可以向国家外汇管理局或其分局申请，从原企业的外汇存款帐户中支付汇出。
十九、在中国境内设立的侨资银行、外资银行、中外合资银行和其他金融机构，其外汇收支的管理办法由国家外汇管理局另行规定。
二十、本细则经国务院批准，由国家外汇管理局发布施行。(附英文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL REGULA-
TIONS RELATING TO ENTERPRISES WITH OVERSEAS CHINESE CAPITAL, FOREIGN-
CAPITAL ENTERPRISES AND CHINESE-FOREIGN EQUITY JOINT VENTURES
(Approved by the State Council of the People's Republic of China
on July 19, 1983 and promulgated by the State Administration of Foreign
Exchange Control on August 1, 1983)
Article 1
These Rules are formulated for implementing the provisions of Chapter V of
the Interim Regulations on Foreign Exchange Control of the People's
Republic of China.
Article 2
In Chapter V of the Interim Regulations on Foreign Exchange Control of the
People's Republic of China, the term "enterprises with overseas Chinese
capital" refers to corporations, enterprises or other economic entities
registered in China with overseas Chinese capital or capital of
compatriots in the Hongkong and Macao regions, and managed independently
or jointly with Chinese enterprises; the term "foreign-capital
enterprises" refers to corporations, enterprises or other economic
entities registered in China with foreign capital, and managed
independently or jointly with Chinese enterprises; the term "Chinese-
foreign equity joint ventures" refers to enterprises jointly established,
owned and run in China by corporations, enterprises, other economic
entities or individuals with overseas Chinese capital, capital of
compatriots in the Hongkong and Macao regions or foreign capital and
Chinese corporations, enterprises or other economic entities.
Article 3
For all foreign exchange receipts and payments, enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures must act in accordance with the provisions in the Interim
Regulations on Foreign Exchange Control of the People's Republic of China
as well as these Rules.
Article 4
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall open Renminbi deposit accounts
and foreign exchange deposit accounts in China with the Bank of China or
its branch banks or any other banks approved by the State Administration
of Foreign Exchange Control (SAFEC) or its branch offices, payments and
receipts in these accounts being subject to the supervision of the bank
with which the enterprises have established accounts. When applying for
the opening of the accounts, the enterprises shall submit for verification
their business licenses issued by the State Administration for Industry
and Commerce of the People's Republic of China.
Article 5
The exploration fund and the fund for cooperative development and
cooperative production provided unilaterally by a foreign-capital
enterprise engaged in cooperative exploitation of offshore petroleum
resources in China are permitted to be deposited with the agreement of the
Chinese side in a bank, of a foreign country or of the Hongkong or Macao
region.
Article 6
Should they find it necessary to open foreign exchange deposit accounts
with banks abroad or in the Hongkong and Macao regions other than the
accounts opened in accordance with Article 5 of these Rules, enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures shall apply to SAFEC or its branch offices
for approval. The enterprises concerned shall submit to SAFEC or its
branch offices quarterly statements of payments into and withdrawal from
such accounts within 30 days as of the end of each and every quarter.
Article 7
All foreign exchange receipts of enterprises maintaining foreign exchange
accounts with banks in China in accordance with Article 4 of these Rules,
must be deposited in the said accounts and all their foreign exchange
disbursements incurred in normal business operations can be effected
through these accounts.
Article 8
For the implementation of the petroleum operations specified in their
contracts, the foreign-capital enterprises engaged in cooperative
exploitation of offshore petroleum resources may pay directly outside
China wages, salaries, cost of procurements, various labour costs and
service charges to foreign workers and staff members, foreign
subcontractors and suppliers. The foreign workers and staff members and
foreign subcontractors shall pay taxes on their income derived from China
in accordance with the provisions of the tax law of the People's Republic
of China.
Article 9
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures shall submit within the prescribed
time limit to the SAFEC or its branch offices the following statements
with explanatory notes in detail:
(1) Balance sheet as of December 31 of the previous year, profit and loss
statement and statement of receipts and payments of foreign exchange for
the previous year shall be submitted before March 31 of each year, along
with audit reports by accountants registered in the People's Republic of
China.
(2) Budget of foreign exchange receipts and payments for the coming year
shall be submitted before December 1 of each year (subsequent amendments,
if any, shall be reported immediately).
The SAFEC and its branch offices are authorized to request the enterprises
with overseas Chinese capital, foreign-capital enterprises and Chinese-
foreign equity joint ventures to provide information about their business
activities involving foreign exchange, and to check on their foreign
exchange incomes and expenditures.
Article 10
Any currency conversion of enterprises with overseas Chinese capital,
foreign-capital enterprises and Chinese-foreign equity joint ventures must
be conducted according to the official rates of foreign exchange quoted by
the SAFEC; the export of the products of these enterprises may be dealt
with in accordance with the relevant provisions governing China's foreign
trade exchange conversions.
Article 11
Except where otherwise approved by the SAFEC or its branch offices, the
foreign exchange receipts realized from exports by the enterprises with
overseas Chinese capital, foreign-capital enterprises and Chinese-foreign
equity joint ventures shall be transferred back and credited to their
foreign exchange deposit accounts with banks in China and the enterprises
shall also go through the procedure of cancelling their commitments for
foreign exchange receipts from these exports.
Article 12
Renminbi shall be used in the settlement of accounts between enterprises
with overseas Chinese capital, foreign-capital enterprises or Chinese-
foreign equity joint ventures on the one hand, and agencies, enterprises
(including enterprises with overseas Chinese capital, foreign-capital
enterprises, Chinese-foreign equity joint ventures), or individuals in
China on the other, except in the following cases:
(1) For products manufactured by these enterprises and sold to Chinese
entities or enterprises engaged in foreign trade which would otherwise
have to import, foreign currencies may be used in pricing and in
settlement of accounts, provided that prior approval by Chinese foreign
trade authorities has been obtained and that agreement on this arrangement
has been reached between seller and buyer; the prices of the products may
be such as to be commensurate with those current in world markets.
(2) If enterprises with overseas Chinese capital, foreign-capital
enterprises and Chinese-foreign equity joint ventures purchase, for the
sake of production, the commodities to be exported or imported by Chinese
entities engaged in foreign trade, foreign currencies may be used in
pricing the said commodities with reference to those current in world
markets and in settlement of accounts, with prior approval of Chinese
foreign trade authorities and arrangement between seller and buyer.
(3) Foreign currencies may be used in pricing and in the settlement of
accounts related to construction work performed by Chinese construction
entities according to contracts, provided that prior approval from the
SAFEC or its branch offices has been obtained.
(4) Other items which can be priced and settled in foreign currencies are
prescribed by the State Council or approved by the SAFEC or its branch
offices.
For all transactions which can be priced and settled in foreign currencies
as approved, the receipts and payments may be made through foreign
exchange deposit accounts.
Article 13
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures may apply to the banks with which they have opened
accounts for remitting abroad their profits as well as other justified
earnings after taxation, by debiting the foreign exchange deposit accounts
of the enterprise concerned. At the time of application, the investors
concerned shall submit for examination the written decision on profit
distribution adopted by the board of directors or by another organ of
power equivalent to the board of directors, documentary evidence showing
that all taxes have been duly paid as well as the contracts containing
stipulations with regard to the distribution of profits or earnings.
Overseas Chinese investors of enterprises with overseas Chinese capital or
foreign investors of foreign-capital enterprises or of Chinese-foreign
equity joint ventures shall apply to the SAFEC or its branch offices for
transferring their foreign exchange capital abroad by debiting the foreign
exchange deposit accounts of the enterprises concerned.
Article 14
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures engaged in cooperative exploitation
of such resources as offshore petroleum and coal, and in other contractual
or equity joint ventures, whose capital is to be recovered and profits to
be realized in kind as stipulated in their contracts, may transport out of
China the products as their shares of recovered capital and realized
profits, but such enterprises shall remit back the amount of tax to be
paid in the People's Republic of China as well as other required payments.
If the products are to be sold within China, the case shall be handled in
accordance with provisions of Article 12 of these Rules, and the foreign
exchange proceeds derived from these sales may be remitted out after
taxation and other required payments.
Article 15
Staff members and workers of foreign nationality and those from the
Hongkong and Macao regions employed by enterprises with overseas Chinese
capital, foreign-capital enterprises and Chinese-foreign equity joint
ventures may remit abroad their wages and other justified earnings, after
taxation according to law, and if the remittance exceeds 50% of their
wages and other earnings, they may apply to the SAFEC or its branch
offices. The amounts remitted shall all be debited to the foreign exchange
deposit accounts of the enterprises concerned.
Article 16
Foreign exchange expenses required in the normal business operations of
the branches or offices abroad or in the Hongkong and Macao regions set up
with the approval of competent authorities by enterprises with overseas
Chinese capital, foreign-capital enterprises and Chinese-foreign equity
joint ventures may be remitted to these branches or offices, debiting to
the foreign exchange deposit accounts of the enterprises concerned, with
the approval of the SAFEC or its branch offices.
Article 17
Enterprises with overseas Chinese capital, foreign-capital enterprises,
and Chinese-foreign equity joint ventures may borrow foreign exchange
directly from banks or enterprises of foreign countries or of the Hongkong
and Macao regions, but they must report such borrowing to the SAFEC or its
branch offices for the record.
Article 18
Enterprises with overseas Chinese capital, foreign-capital enterprises and
Chinese-foreign equity joint ventures winding up operations in accordance
with legal procedures, shall carry out liquidation within the scheduled
period, under the joint supervision of China's finance, taxation and
foreign exchange control authorities. Overseas Chinese investors or
foreign investors shall be responsible for their taxes due and their
outstanding liabilities within China. After completion of the liquidation,
overseas Chinese investors and foreign investors may apply to the SAFEC or
its branch offices for remitting out the funds owned by or distributed to
them. And the remittance shall be debited to the foreign exchange accounts
of the liquidated enterprises.
Article 19
The measures to control foreign exchange receipts and payments of banks
with overseas Chinese capital, banks with foreign capital, Chinese-foreign
equity joint banks and other financial institutions shall be formulated by
the SAFEC separately.
Article 20
These Rules shall be promulgated and put into effect by the SAFEC upon
approval of the State Council.
离婚损害赔偿中第三人之可诉性研究
——兼论《婚姻法》第四十六条的缺陷与修改
按照我国《婚姻法》第46条的规定，凡因重婚、有配偶者与他人同居、实施家庭暴力以及虐待、遗弃家庭成员四种情形之一导致离婚的，无过错方有权请求赔偿，从而确立了我国离婚损害赔偿制度。按照上列的四种法定情形，其性质既属于故意之过错，又属于侵权之过错。而对于此种明知故犯的侵权行为，法律却限定只能在配偶之间主张损害赔偿，而不允许向配偶之外的共同侵权第三人主张权利，显然既不符合侵权法的立法宗旨，又有悖于中华民族的传统婚姻道德及社会主义公德。本文拟就这一问题进行分析研究，以期引起国家立法机关对这一问题的关注。
一、我国现有法律关于离婚损害赔偿的制度设计
(一) 我国婚姻法的规定
我国“50婚姻法”和“80婚姻法”均无离婚损害赔偿的规定。2001年4月28日九届全国人大常委会第二十一次会议通过的关于修改婚姻法的决定中，增加了离婚损害赔偿即过错赔偿的内容，并作为修改后的婚姻法第四十六条之专条规定，全文如下：“有下列情形之一，导致离婚的，无过错方有权请求损害赔偿：（一）重婚的；（二）有配偶者与他人同居的；（三）实施家庭暴力的；（四）虐待、遗弃家庭成员的。”该条之所以如此规定，就修改婚姻法的背景看，从“80婚姻法” 到2001年修改婚姻法的20年中，我国的婚姻家庭情况发生了重大变化，家庭暴力及婚外性行为（主要表现为有配偶者与他人同居及重婚）已成为动摇社会主义婚姻家庭制度的两大毒瘤，被列为当时立法中总结出的六大问题之核心（其他四个方面包括离婚妇女的财产得不到保障、对子女探望权难以实现、婚姻家庭不稳定诱发青少年违法犯罪及老年人的赡养得不到保障）。因此，修改婚姻法时确立离婚损害赔偿制度，是人民的呼声和社会生活的需要，也是婚姻立法的一大进步。
（二） 三个司法解释的规定
为有效推进婚姻法的贯彻实施，最高人民法院于修改婚姻法的当年、2003年和2011年先后出台了三个关于适用婚姻法的若干问题的解释，作为婚姻法的配套规范，指导、统一全国婚姻家庭审判工作。其中，直接涉及婚姻法第四十六条的内容分布如下：
解释（一）涉及五条内容：第一条对婚姻法中的“家庭暴力”进行了界定，即指“行为人以殴打、捆绑、残害、强行限制人身自由或者其他手段。”第二条对婚姻法中的“有配偶者与他人同居”进行了界定，即指“有配偶者与婚外异性、不以夫妻名义，持续、稳定的共同生活。”第二十八条对《婚姻法》第四十六条中的“损害赔偿”进行了界定，即包括物质损害赔偿和精神损害赔偿，并指明凡涉及精神损害赔偿的适用最高法院《关于确定民事侵权精神损害赔偿责任若干问题的解释》（法释[2001]第7号）。第二十九条对婚姻法第四十六条的“赔偿主体”进行了界定，规定“承担婚姻法第四十六条规定的损害赔偿责任的主体，为离婚诉讼当事人中无过错方的配偶。”第三十条专门规定了人民法院“告知”义务，即受案法院应当在受理离婚案件时，将婚姻法第四十六条等规定中当事人的有关权利义务，书面告知当事人，并区别三种情况进行程序性处理。
解释（二）涉及两条内容：第一条规定，当事人起诉解除同居关系的，法院不予受理；但属于“有配偶者与他人同居”的，应当受理并依法予以解除，这是关于立案审查的程序规定。第二十七条规定，当事人在婚姻登记机关办理离婚登记后，又以婚姻法第四十六条为由向法院提出损害赔偿请求的，法院应当受理，但当事人协议离婚时已明确表示放弃该项请求或办理离婚登记一年后提出，则不予支持。该条是关于自愿登记离婚后损害赔偿请求权的救济途经，含有三层意思：一是当事人登记离婚后仍有权提出损害赔偿请求；二是当事人协议离婚时明确放弃该权利的法院不予支持；三是登记离婚后的时间限制，即一年内主张侵权赔偿，过期则不予支持。
解释（三）涉及一条内容即第十七条规定：“夫妻双方均有婚姻法第四十六条规定的过错情形，一方或者双方向对方提出离婚损害赔偿请求的，人民法院不予支持。”该条实际上是重申婚姻法第四十六条关于请求损害赔偿之主体只能是夫妻间的“无过错方”，也重审了解释（一）第二十九条主张损害的权利主体为离婚中的“无过错方”，表明有过错的配偶则不能主张离婚损害赔偿请求权。
（三） 综合上列婚姻法及三个司法解释的规定，能够准确定位离婚损害赔偿的权利主体，乃婚姻法第四十六条之规定，即赋予了“无过错方”的侵权请求权。而解释（一）第二十九条则明确规定了离婚损害赔偿的责任主体，即离婚诉讼中“无过错方”之配偶，而不能向配偶之外的侵权人主张求偿。这是因为，解释（一）的该条规定已经从来自最高法院业务部门的理解中获得答案：一是最高法院刘春银法官在对解释（一）的理解与适用中明确指出：“该条所称的无过错方为合法婚姻当事人中无过错一方，且该项请求权只能向自己的配偶提出。”[1]二是最高法院民一庭负责人就解释（一）答记者问中明确说明：“无过错方的此项请求只能以自己的配偶为被告，不能向婚姻的其他人提出”[2]。这就表明，修改婚姻法所增设的离婚损害赔偿制度，当事人求偿权之行使和侵权责任之承担，均只能限于离婚的配偶之间，而不能牵涉第三人。笔者认为，此确系婚姻法第四十六条的立法本意。因为，最高法院民一庭负责人就解释（一）答记者问中已经十分明确的指出：“实践中有些人认为该条规定可以适用于不告自己的配偶，而是告第三者，或者把配偶和第三者都作为被告，根据立法的本意，这些理解都是不正确的”[3] 。
二、我国现行法律设计离婚损害赔偿制度之问题分析
如前所述，从国家立法机关修改婚姻法的历史背景看，1980年到2001年这20年间，改革开放和经济发展给国家开辟美好前景的同时，触动了社会主义婚姻家庭制度的变化，不稳定因素与日俱增，如婚外性行为、家庭暴力、虐待遗弃家庭成员等逐趋严重。为遏制这些现象，立法机关倾听了社会呼声，在修改婚姻法时创设了离婚损害赔偿制度，并将其纳入第五章“救助措施与法律责任”的专章规定。这一救助措施的设定，不但在当时是一种立法上的创举，而且10多年的实践证明，也发挥了一定的救助功能。但由于当时的历史条件限制，立法不可能一步到位，也很难作到完全性突破，因而不应当求全责备。然而10多年的司法实践证明，这一制度本身的缺陷，尤其是离婚损害赔偿中第三人的侵权行为无法规治，制约了离婚诉讼中无过错方的权利救济，助长了婚姻法第四十六条4种情形的蔓延和加剧，影响了社会主义婚姻家庭制度的稳定与巩固。具体分析如下：
第一，助长了侵权第三人损人利己的恶行
从现实生活言，第三人与配偶的一方（即过错方）共同侵权，或重婚，或与之同居，或鼓动过错方实施家庭暴力，或唆使过错方虐待遗弃家庭成员，多数情况下婚姻法规定的离婚损害赔偿的四种法定情形都有表现，有些第三人的恶劣程度甚至较之于过错配偶有过之而无不及。事实上，第三人已经成为侵犯我国配偶权的帮凶，甚至成为我国婚姻家庭解体的罪魁祸首。就是这样一个损人利己的第三人，法律不但不予以惩治，而且还被排除在离婚损害赔偿的责任主体之外，这无论从道德角度还是法律角度，都是说不通的，往往引起民众对法律的不理解和不信任。
第二，有悖于侵权责任法的基本原理
2009年12月26日第十一届全国人大常委会第十二次会议通过并于2010年7月1日起施行的《侵权责任法》，其宗旨在于保护民事主体的合法权益，明确侵权责任，预防并制裁侵权行为，促进社会稳定。[4]为贯彻这一立法宗旨，该法规定了一系列原理、原则、规则与方法，仅适用离婚损害赔偿的侵权第三人的，即有以下精神：一是，有过错即应承担赔偿责任。侵权责任法第六条规定：“行为人因过错侵害他人民事权益，应当承担侵权责任。”第三人明知其行为侵犯了婚姻当事人的配偶权、婚姻家庭权以及名誉权和财产权等，却故意为之，理当对自己的不法行为承担侵权责任。二是，共同侵权应当承担连带责任。第三人与配偶一方共同侵害配偶另一方的合法权益，因而第三人应当受到离婚损害赔偿的无过错方的同案起诉，承担共同侵权损害的赔偿责任。三是，《侵权责任法》的利益平衡功能要求，《侵权责任法》强调损害填补或补偿功能，目的在于对受到损害的民事权益进行保护，旨在使其得以补救与修复。[5]另一方面，要求对侵权行为人施以制裁，否则不能平复受害人遭致的创伤，这就必然要求第三人同案接受司法制裁，以实现侵权责任法的利益平衡功能。如果说，“不允许任何人从自己的过错行为中获得好处”，是一个古老的自然正义法则，那么，任何人不得因自己的不法行为免受追究，则应作为现代司法正义之法则。
第三，制约了无过错方的正当权利救济
众所周知，离婚损害赔偿之诉中的“无过错方”，实际就是婚姻与家庭不幸中的受害人，他（她）之不幸是由于自己的配偶与第三人勾搭成奸并促使其家庭破裂、婚姻解体。从某种程度讲，第三人的恶行甚至比自己的配偶更无耻，更可恶。一个好端端的家庭破裂了，原本恩爱的夫妻感情死亡了，其内心之痛、离弃之恨是无法用语言表达的。面对受害人的这种无助处境，代表人民意志的法律却不准受害人向侵权第三人起诉，在第三人免除侵权责任的前提下，受害人的正当权益何以实现，且不说索赔无望，甚至连法定的赔礼道歉、消除影响等道义上的安抚都无法获得。法律之正义何以体现？
第四，加剧了社会主义婚姻家庭的不稳定
笔者研究发现，我国从“50婚姻法”到“80婚姻法”的30年大跨度中，我国婚姻家庭的保守型状态，使我国婚姻家庭在这一时期相当稳定和谐，即使局势动荡多变，如建国初期的公私合营、社会主义改造、三反五反及反右、大跃进、三年自然灾害以及“文革”十年内乱的痛苦经历，夫妻和谐，家庭稳定，在建国60多年中离婚率最低，成为我国婚姻家庭稳定和谐的“黄金时期”。[6]而“80婚姻法”到2001年修改婚姻法的20年中，随着经济社会的发展，人们的思想观念也发生了变化，反映在婚姻家庭上即是动荡与不安，2001年到现在更是恶作剧式的巨变。据媒体透露，仅2011年的一季度，我国就有46.5万夫妻办理了离婚登记，平均每天有5000多个家庭解体，较2010年同期增长17.1%。[7]
三、婚姻法第四十六条立法修改之必要性与可行性
从理论上说，法律规则从其颁布时就是过时的，法律漏洞是绝不可避免的。[8]其原因在于，法律规则的相对稳定与社会发展之快速所形成的不协调性。正因为如此，有学者发出感叹，认为法律应当具有成长的品质，不但要规范现在的社会，还要引导社会的发展。[9]就本文所论离婚损害赔偿中第三人的侵权责任之承担，当时规定不作为侵权主体参与诉讼，可能具有其合理性，但十多年的司法实践证明确有不合理性，且其可诉性无可置疑，因此，婚姻法第四十六条的修改巳经具备了必要性和可行性。
（一） 婚姻法第四十六条修改之必要性分析
首先，婚姻法修改在前，宪法修改在后，婚姻法第四十六条的再修改具备了宪法根据。根据2004年3月14日第十届全国人大常委会第二次会议通过的《中华人民共和国宪法修正案》第二十四条规定：宪法第三十三条增加一款，作为第三款：“国家尊重和保障人权”。因此，人权入宪是本次修宪的标志性亮点，宪法作为国家根本大法，对其他部门法的制定、修改或废除具有决定性、引领性作用，给婚姻法的修改奠定了基础。而且，强化广大妇女这一社会弱势群体的权益保障，本身即是宪法人权保障精神之体现。因此，婚姻法相关条文的再修改，已属顺理成章之事。
