陸資企業來臺投資現況與未來發展之探究

Abstract

中國大陸自1979年改革開放以來，為求經濟的快速發展，採取「以市場換取資金、技術」策略，同時採取策略性的關稅與非關稅貿易障礙措施，輔以產業、匯率政策，扶植國內經濟發展，至1990年代已逐漸累積出對外投資的實力，在「走出去」的經濟戰略指導下，中國大陸對外直接投資迅速增長，但是陸資來臺投資囿於兩岸關係的特殊性遲遲未能開展。2008年馬政府上臺後由於兩岸關係較前緩和，在過去30餘年以來單向傾斜投資型態下，逐步擴大開放陸企來臺投資，2009年6月30日，臺灣正式開放陸資來臺投資事宜，為兩岸經貿關係正常化邁出第一步，主管機關並採取「先緊後鬆、循序漸進、先有成果、再行擴大」原則，分三階段逐步擴大陸資來臺投資範圍，陸資無論在投資金額、件數上皆逐年有所成長。經濟部投資審議委員會統計，截至2018年12月底為止，累計核准陸資來臺投資件數為1,228件，核准投(增)資金額約計22億美元。然而，相較於同期臺灣對中國大陸投資之金額、件數，兩岸投資往來仍處於極度不平衡的狀態。\n臺灣開放陸資來臺，作為建構兩岸經貿關係正常化之重要政策，但基於經濟、社會及國家安全等因素考量下，有著較多的管理與限制，造成開放陸資來臺投資政策之成效不彰情況，鑒於兩岸經貿交流發展已是不可逆之趨勢，陸資來臺政策如何在經濟利益害與國家安全間取得平衡已為兩岸關係發展不可忽視之課題。本論文研究藉由梳理中國大陸推動對外直接投資政策，探究陸資來臺在兩岸經貿交流的政治、經濟意涵，以及兩岸在WTO架構下，陸資來臺投資是否應比照外資來臺投資政策，取消歧視性規定，最後，藉由探討臺灣開放陸資來臺投資相關政策之發展、演進，歸納此政策之未來走向，據以提出具體建議，供政府未來擬定陸資來臺投資政策之參考。

Since the opening up and reform, China`s economy has enjoyed enormous growth. Until the 1990s, the economic power China accumulated for decades enables China to invest overseas. Guided by China`s "going out" strategy, China`s foreign direct investment (FDI) has increased significantly.On the contrary, thanks to the political turbulence between two sides of the strait, China`s investment in Taiwan has yet developed. After president MA Yig-jiu took office on June 30, 2009, Taiwan officially opened its border to China`s investment, which marched the first step for the normalization of cross-strait relationships. The supervised department took the principle of " tightening the regulations first, then loosening " step by step", " reaching initial achievements first then expanding the scale," and adopted a three step approach to gradually open China`s investment. Afterwards, both the amount and applications of China`s FDI has increased each year. According the Investment Commission of the Ministry of Economy Affairs (MOEA) in Taiwan, as of December 2018, there has been 1,228 China`s FDI applications while the approved amount has reached 2.2 billion USD. Nevertheless, compared the the amount and cases of Taiwan`s investment in China, the investment exchanges between two sides of the strait is extremely unbalanced.\nTaiwan`s opening policy for China`s investment served as an important cornerstone for the normalization the cross-strait economic and trade relationships. However, due to economic, social and national security concerns, Taiwan has stricter requirement and regulations for Chin`a investment, leading to the ineffective implementation of Taiwna`s opening policy for China`s investment. Since the momentum for economic and trade exchanges and development between the two sides are irreversible, how to strike a balance between economic benefits and national security with regard to China`s investment is the issue that is pivotal to the development cross-strait relationships. This essay researched the political and economic implications of China`s investment in Taiwan to cross-strait economic and trade exchanges, as well as under the WTO framework, is it plausible to cancel the discriminative regulations against China`s investment and treating it as foreign investment? In the end, this essay would provide concrete proposals to the government for future policy-setting reference, by researching the development and history of Taiwna`s opening policy for China`s investment, as well as the trend of the policy directions.