放寬對中國大陸投資金額上限政策之研究

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Title:	放寬對中國大陸投資金額上限政策之研究
Other Titles:	Research on the policy of lifting the amount ceiling for China-bound investments from Taiwan
Authors:	周正開;Chou Cheng-kai
Contributors:	淡江大學中國大陸研究所碩士在職專班張五岳;Chang, Wu-ueh
Keywords:	大陸投資金額限制;Ceiling for investment to Mainland China
Date:	2008
Issue Date:	2010-01-10 23:25:34 (UTC+8)
Abstract:	近十餘年來由於台灣經濟環境形勢改變，台商在全球化競爭壓力下，不得不到海外投資，尋找新的生產基地，開拓新的市場。由於大陸具有勞力豐沛，土地租金低廉，市場廣大等優勢，同時對台商提供許多租稅優惠，而形成一股台商大陸投資熱潮。截至2007年11月底止，赴大陸投資之金額高達633.47億美元，核准件數達36,459件。由於政府對台商赴大陸投資有一定的限制，目前約有15%廠商已超過或瀕臨上限，要求政府放寬限制的聲浪頻起。2006年7月在台北召開「台灣經濟永續發展會議」，對於開放台商赴大陸投資議題，亦有不同見解。主張開放者認為，兩岸經貿應視為全球佈局的一環，政府應尊重市場機制，給予台商赴大陸投資鼓勵與協助，放寬40％投資上限的限制。持反對立場的代表，主張在中共未放棄武力對台前，台灣產業到大陸投資風險未評估前，不能討論放寬40％的問題。此外，兩黨之2008總統參選人，對此議題提出建議，強調台商赴中國投資40％的上限應該鬆綁。顯見此一議題已經成為朝野、政府與民間業者，所共同觀切，值得深入研究。本論文以文獻分析與綜合歸納法，探討台商赴大陸地區投資的發展趨勢，並從產業風險考量、經濟安全、內外在環境變化，輔以相關統計資料進行量化分析。另將參考相關學術單位以及各大學研究所的碩博士論文，對此議題的研究與建議，來分析放寬投資大陸地區金額上限可能性及其影響。本論文研究成果顯示，第一，台商到中國大陸投資發展至今，已成為所謂「擴張型對外投資」，台商在中國大陸投資主要為了擴大銷售市場、貼近客戶、分散營運風險、掌握國際資源等。第二，在全球化的風潮下，兩岸經貿的互動無法忽視，政府與其強行禁止、限制以致於造成台商與台灣漸行漸遠，應正視問題之所在，審慎推動與執行妥善、務實的兩岸經貿政策，不僅可以協助廣大台商拓展事業，也可有效挹注低迷疲弱的國內景氣，創造雙贏結局。第三，美國和日本近十年來對投資活動的變化，業者及政府採取的因應對策，對於我國海外投資活動還在持續加溫的台灣而言，是最佳的借鏡對象。第四，針對對大陸地區投資金額限制，建議應針對不同的行業訂定不同的投資金額上限，為避免造成太大的衝擊，建議初期仍維持分段調整一定比率，或考量對特殊個案給予金額上限的彈性調整空間。第五，大陸明年起實施新稅率，加上近幾年大陸工資及環保等投資環境變化影響，政府應該掌握此重要時刻，除了要積極改善國內投資的環境外，並需要制定具體的吸引台商回台投資的優惠措施。 Over the past decade or so, Taiwanese businesses have been responding to the changes in the domestic economic environment and the competitive pressure from globalization by investing overseas to develop new production bases and markets. Much of this investment has been concentrated in mainland China due to the abundant labor supply, low land rent, and expanding domestic market there, as well as due to the various tax incentives offered by China to Taiwanese investors. As of the end of November 2007, the amount of China-bound investment from Taiwan reached US$63.35 billion, and the number of approved investment cases reached 36,459. Currently, about 15% of the companies in Taiwan are approaching or exceeding the government-imposed limit on China-bound investment from Taiwan, increasing calls for the government to ease these restrictions. At the Conference on Sustaining Taiwan''s Economic Development held in Taipei in July 2006, different views were expressed on the topic of easing restrictions on China-bound investment from Taiwan. Those supporting looser restrictions reasoned that cross-strait economic and trade relations should be viewed as a part of Taiwan''s overall global business development. Advocates of this view also believe that the government should respect market mechanisms, encourage and support China-bound investment from Taiwan, and lift the 40% ceiling on such investment. Representatives of the opposing position maintain that the lifting of the 40% limit cannot be discussed until China relinquishes the possibility of using force against Taiwan and until the risk of investing in the mainland has been assessed. Furthermore, the Chinese Nationalist Party (KMT) and Democratic Progressive Party candidates in the 2008 presidential race both advocate the easing of the 40% limit, indicating that this issue is closely watched by the governing and opposition parties and in the government and private sectors. It is therefore worthy of closer study. This paper uses document analysis and a general inductive method to explore development trends in Taiwanese business investment in the mainland area. It further considers industrial risk, economic security, and the changing internal and external environments, and conducts a quantitative analysis of related statistical data. Graduate and postgraduate thesis papers by related academic institutions and various graduate institutes were also considered in analyzing the feasibility of lifting the ceiling restrictions on China-bound investment and the influence of such adjustments. The results of this study indicate the following: First, China-bound investment from Taiwan has entered an expansionary external investment phase, in which Taiwanese business are investing in China mainly to expand market share, establish operations closer to customers, spread business risk, and access international resources. Secondly, cross-strait economic and trade interactions cannot be ignores in the global economy. Government restrictions have been distancing Taiwanese business from Taiwan. The government should face up to the source of this problem and cautiously promote and implement an appropriate and pragmatic policy on cross-strait economic and trade relations. This would achieve the win-win outcome of helping Taiwanese business expand their operations, while also stimulating growth in the currently weak domestic economy. Thirdly, the United States and Japan have been adjusting their overseas investment activities. The response measures adopted by their companies and governments could provide an invaluable reference for Taiwan as its overseas investment activity warms up. Fourthly, the ceilings on the amount of China-bound investment should be differentiated according to industry type to soften the impact of such limits. It is proposed that in the initial period, the government continue to make phased adjustments to the specific investment ratios, or alternatively consider allowing flexible adjustments to the investment amount ceilings in special individual cases. Fifthly, the investment environment in mainland China is changing with the introduction of new tax rates next year, rising wage levels, and stricter environmental protection controls. The government should act at this critical moment to improve Taiwan''s investment environment and formulate concrete preferential measures to encourage Taiwanese businesses abroad to invest back in Taiwan.
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