中國大陸的外資利用與新外國投資法

Abstract

中國大陸對於外資之大規模利用起步於1978年。從此以後展開，中國大陸成為世界上利用外資規模最大和深度最廣的地域。對外資利用之階段進行分類，可以將其分為醞釀期、初步發展期、快速發展期、波折發展期和現在的成熟期。 在中國大陸利用外資這項進程中，發生過多次結構上之變遷。從以第一產業為主到以第二產業，即製造業為主；從沿海為主到引導前往中西部；從產能擴張為主到製造業之升級。而在這一變遷中，政策與法規上之變遷為其核心。 在外資利用初期，中國大陸試圖利用稅收優惠政策、審批限制之開放與外商投資法制之初步設立來吸引利用外資。在外資利用初步發展階段，中國大陸試圖採用縮減行政干涉、設立正面表列和更新相關法規的方式鞏固中國大陸的外資利用環境，增強外資長期利用之信心。在外資利用快速發展階段，中國大陸通過地域開放之擴大、外資准入之進一步放開和推動外資國民待遇之方式進一步吸引外資。在外資利用波折發展階段，中國大陸利用加入WTO的機會，進一步擴大了開放之規模。並通過外商投資產業指導目錄等法規，開始對外資利用之方向進行調控。而在近期，中國大陸開始嘗試對於外資利用法制進行進一步的改革。如通過外國投資法制頒布，形成現代化的完善的外商投資法規。並且，中國大陸在這一時期開始通過自貿區等方式，進一步擴大開放程度。 從中國大陸外資利用之政策與法規變遷之內在邏輯而言，其開放地域從點到面、從沿海到內陸；其外資利用方式從以借款為主到以直接投資為主；外商投資之方式從聯營合營為主到獨資為主；外資利用戰略從彌補缺口到面向未來。沿著「地區優惠——普惠制——產業引導優惠——對外資的國民待遇」的道路，順利發展了三十多年。 而外國投資法草案的頒布則是中國大陸外資利用和外商投資面向未來的一次改革。其對外商投資法規進行了全面化和系統化的整理，貫徹了國民待遇之原則，對外資實施了透視原則，並進一步加強了國家安全之審核。從歷史的角度來看，外國投資法是中國大陸外商投資法制歷史是技術水準最為高超和監管思路最為清晰的一次修訂。配套著未來將會出臺的正面表列和其他吸引外資政策，又有著自貿區等大政策的吸引鼓舞，我們可以合理猜測流入中國大陸的外資將在質量和數量和有一定的增強。 面對中國大陸的進一步開放，台灣的應對應成為各界關注之未來。

Mainland China’s exploitation of large-scale foreign investment began in 1978. Since then foreign investment has spread out continuously and mainland China has become world's largest region with most extensive employment of foreign investment. By development stages, China’s employment of foreign investment can be divided into five stages - the gestation period, the initial development phase, the rapid developing period, the stage of twists and turns, and current maturity state. Several structural changes occurred during the progression of foreign investment utilization in mainland China: 1. Industrial type is migrated from the primary industry to the secondary industry, i.e. manufacturing industry; 2. geographically the developing areas have been moved from the coast to inland Midwest districts; 3. manufacturing stature upgrade becomes the priority, instead of manufacturing capacity expansion. During the transition, refinement of policies and regulations have played the main role. During the gestation period of utilizing foreign investment, mainland China tried to attract foreign investment by using tax incentives, relief of so-called approval limits, and the establishment of a foreign investment policy. Then, in the initial development phase, mainland China had tried to reduce administrative interference, establish so-called Positive Listing, and promptly update regulations, in the hopes of consolidating the foreign investment setting in China, then enhancing the confidence from foreign investors. During the rapid developing period, China expanded open areas for trading, added more freedom of foreign investment entry, and also promoted the national treatment principle for attracting more foreign investments. At the stage of Twists and Turns, mainland China exerted the opportunity to join the WTO to further expand the opening scale for foreign investments. At the same time, mainland China also began fine tuning the direction of foreign investment through the regulations such as Catalogue Guidance for Foreign Industrial Investment. Recently China began reforming foreign investment ordinances through legal system in trying to modernize foreign investment regulations. For example, the publication of new foreign investment laws. Moreover, Mainland China has also started new stimuli such as Free Trade Zone to further expand the degree of openness during this maturity period. The inherent logic we have learnt from mainland China’s changes on policy and regulatory for the employment of foreign investment is as follows: 1: developing areas are expanded from the points to the regions and from the coast to inland; 2. the source of foreign capital has been changed from the international lending to foreign direct investment; 3. cooperate ownership has mainly changed from partnership to sole proprietorship; 4. strategy to use foreign investment has been changed from bridging the developing gap to gearing up for the future. Along the road of "Preferential Trading Area – GSP (Generalized System of Preferences) - Industry Leading Preference - National Treatment to Foreign Investment", mainland China has appreciated the smooth development for thirty years. Mainland China’s enactment of the new law on foreign investment is the revolution to the utilization of foreign investment in trying to cope with future development. New law has reorganized foreign investment regulations comprehensively and systematically. It has implemented the principle of national treatment for foreign investment thoroughly. Its intention is to monitor foreign investment by a new perspective, and then further strengthen the review based on national security level. From a historical perspective, new mainland China’s law on foreign investment is the best revision in the history in term of technical standards and monitoring intelligence. Supporting with the future introduction of new Positive Listing and other foreign investment attracting policies, plus encouraging major policies such as Free Trade Zone, we can reasonably guess mainland China’s inflow of foreign investment will increased rationally, both in quality and quantity. To sum up, coping with further opening in mainland China, Taiwan’s position to this change should bring the public attention and dissection. Keywords: Mainland China, Utilization of Foreign Investment, Foreign Investment Law, Foreign Investment Utilization Policy.