| 摘要: | 投資保障是大陸台商長期關切之議題，政府一貫主張兩岸應就保障臺商投資權益及人身、財產安全問題儘速進行協商並簽訂協議。早在1995年5月第二次辜汪會談第一次預備性磋商時，在我方提議下，雙方已將此議題納入優先協商的議題，但其後因為兩岸政治因素考量投資金額為7中斷協商，使得投保協議延宕處理。
我國自1995年起至95.76億美元；而台商在大陸投資件數，自1991年起至2013年7月止已經有40,528件投資金額高達1,301億美元。自2002年後，每年赴大陸投資件數均比對外投資件數多。2004年後，每年投資於中國大陸的金額也比對外投資的金額高，幾乎是以倍數成長。由此明顯可見，我國對中國大陸市場的投資越來越大，台商赴大陸投資的熱潮已成為不可遏抑的趨勢。而在赴大陸投資件數及金額不斷增加的同時，兩岸之間的經貿糾紛的發生，已經成為兩岸之間經貿往來的重大問題。
中國大陸雖訂有「台灣同胞投資保護法」及其「實施細則」，惟屬單方面規定，保障內容不夠完善；在兩岸經貿日益深化的同時，如何降低台商赴大陸投資發展可能導致的資金進出風險，以及台商的財產生命安全的保障及陸資來台後，雙方各方面權益的保障，如投資產業別、避免雙重課稅、財產安全保障、就醫、安置等問題，都需要有一明確的規範。兩岸投保協議的簽訂，是透過兩岸制度化協商，以降低台商在中國大陸投資的風險及人身安全的保障，有助於建立穩定與透明化的投資環境，提供投資所衍生之爭端完善的解決機制。
簽署兩岸投保協議是政府在簽訂ECFA之後，為保護台商前往大陸投資的保障及人身安全的一項較具法律公信力的協議。而積極推動簽署兩岸投保協議，卻無法避免涉及主權意涵的問題，因為司法管轄權就是主權的象徵，而一般投資保障協議中會對投資人的國籍作定義。理論上台灣投資者到中國大陸進行投資與外資的地位應無差別，但由於兩岸政治關係特殊，中國大陸為了對「一個中國」原則的堅持，反對「一中一台」或「兩個中國」的主張，認為台灣是中國大陸的一部分，因此台商赴中國大陸地區投資不能直接適用中國大陸有關外資的法律規定，但兩岸分立的事實是確實存在，彼此之間有不同的經濟體制、貨幣制度，台商投資若直接適用其國內法律為不妥。故中國大陸在種種考量下將台商赴中國大陸直接投資定位介於「外人投資」與「國內投資」之間，屬於一種「特殊的國內投資」。這種基於政治考量的政策是可預見的，若承認「台商」等同「外資」，則無異是承認「一中一台」或「兩個中國」。「爭端解決機制」、「司法管轄權」、「最惠國待遇」、「仲裁地點」等等，影響兩岸投保協議協議簽署的最大障礙就是主權。兩岸之間任何協議只要涉及主權問題，往往成為雙方角力的重點而無法進行。兩岸高層領導如何不讓主權問題成為影響兩岸投保協議協議簽署的障礙，需要發揮高度智慧。
總之，透過兩岸投保協議之簽署，建立雙方業務主管部門的聯繫平台，並依據協議協助處理相關事宜，有助提供台商投資權益制度化的保障。為確保協議落實執行，未來雙方將在兩會架構及兩岸投保協議奠定的基礎下，持續追蹤案件之處理進展，並就投保協議之執行情形進行定期檢討，以落實協議執行績效，保障台商投資權益。
Taiwanese investment in the mainland to protect the long-term concern is the issue, the government has consistently advocated the two sides should respect and protect the rights and interests of Taiwan investment personal and property safety issues as soon as possible to negotiate and sign an agreement. Back in May 1995 when the second Koo-Wang talks preparatory discussions for the first time, in our proposal, the parties have negotiated this issue into the agenda of priority, but then because of the cross-strait political considerations interrupt consultations, making insurance delayed treatment protocol.
Since 1952, our country ended up in May 2013, for approval of foreign investment in the case of 13,636 pieces, the investment amount is $ 79,576,000,000; while the number of pieces of Taiwanese investment in the mainland, has since ended in 1991 until July 2013 40,528 the amount of investment of up to 1,301 pieces billion. Since 2002, the annual investment in the mainland Number pieces and more than a few foreign investment. After 2004, the amount of annual investment in the Chinese mainland is also higher than the amount of foreign investment is almost exponential growth. Thus apparent that our investment in the Chinese mainland market is growing, Taiwanese investment in the mainland has become an upsurge curb the trend. In several pieces, and the amount of investment in the mainland increased, while the incidence of trade disputes between the two sides, has become a major economic and trade exchanges between the two sides of the issue.
Although mainland China has entered into a "Taiwan Compatriots Investment Protection Law" and "implementation rules", but is unilaterally to protect the content is not perfect; at the same time deepening cross-strait trade, how to reduce the capital of Taiwan investment in the mainland may lead to the development of out risk and property safety of Taiwan''s security and Taiwan after mainland capital to protect rights and interests of the two sides in all aspects, such as investment by industry, to avoid double taxation, property, security, medical care, placement and other issues, we need to have a clear specification. The two sides signed the insurance agreement is to provide for cross-strait institutionalized negotiations to reduce risk and protect the personal safety of Taiwanese investment in mainland China to help build a stable and transparent investment environment, providing investment disputes arising perfect solution mechanisms.
Insurance agreement signed by the two sides after the government signed ECFA, Taiwan to a safeguard to protect the personal safety and investment in mainland China over the credibility of the legal agreement. And actively promote the insurance agreement signed by the two sides, but can not avoid the issue of sovereignty implications, because the jurisdiction is a symbol of sovereignty, and the general investment protection agreement will be to define the nationality of the investor. And actively promote the insurance agreement signed by the two sides, but can not avoid the issue of sovereignty implications, because the jurisdiction is a symbol of sovereignty, and the general investment protection agreement will be to define the nationality of the investor. Theoretically Taiwan to Chinese mainland investors and foreign investment position should be no difference, but because of special cross-strait political relations, the Chinese mainland in order to "one China" principled opposition to the "one China, one Taiwan" or "two China" the assertion that Taiwan is part of China mainland, Taiwan businessmen in mainland China and therefore can not invest directly applicable legal requirements relating to foreign investment in China, but the fact is that the separation of the two sides do exist, there are different between each economy, the monetary system Taiwan investment if its domestic law directly applicable wrong. Therefore, the Chinese mainland to Taiwan in a variety of considerations go to mainland China''s direct investment in positioning between "foreign investment" and between "domestic investment", belongs to a "special domestic investment." This policy is based on political considerations is predictable, if admitted, "Taiwan" is equivalent to "foreign", then we would be to acknowledge the "one China, one Taiwan" or "two China." "Dispute Settlement Mechanism", "jurisdiction", "MFN", "place of arbitration", etc., affect the biggest obstacle to cross-strait insurance agreement signed agreement is sovereignty. As long as any agreement between the two sides involved in the issue of sovereignty, often become the focus of both wrestling and can not proceed. How senior leaders on both sides to prevent the sovereign issues become obstacles to the cross-strait insurance agreement signed agreements, need to play a high degree of intelligence.
In short, the two sides signed the agreement through insurance, business networking platform for the competent authorities of the two sides and to assist in handling this matter pursuant to an agreement to help provide protection for the institutionalization of Taiwanese investment interests. To ensure that the agreement implemented, the future will be based on two sessions of both the structure and the cross-strait insurance agreement laid down, to keep track of the progress of the case handling, and to insure the implementation of the Agreement periodically to review the situation in order to implement the protocol execution performance, protect Taiwanese investment interests. |
