評析臺灣地區與大陸地區人民關係條例第93條之1修法與實務之若干議題

Abstract

臺灣地區與大陸地區人民關係條例自1992年7月31日制定公布，同年9月18日施行以來，先後歷經16次修正。鑑於目前出現大陸資金未經主管機關許可來臺從事投資，影響我國資本市場秩序，本次修法將調高陸資未經許可來臺投資之罰鍰上限，並將陸資投資事業規避主管機關檢查納入裁罰對象，以遏止陸資違法投資或違規之行為，另考量實務上不乏小額投資違規態樣，宜由主管機關依違法情節輕重及比例原則進行裁處。此次修正條文第93條之1，將陸資未經許可來臺投資之罰鍰，由現行12萬元至60萬元，修正為12萬元至2,500萬元，主管機關可依違法情節輕重及比例原則，處以罰鍰。另依據行政罰法第18條，若違法來臺陸資所得之利益，超過法定罰鍰最高額2,500萬元，相關機關可再加以裁罰，不受法定罰鍰最高金額之限制。另外，此次修法也新增限期改正，否則可要求其撤資，並得連續處罰至改正為止，相信可適用於大部分的案件，未來特殊案件也可思考如何予以強化。

The Act Governing Relations between the People of the Taiwan Area and theMainland Area was established on July 31, 1992 and enforced on September 18thof the same year with 16 amendments. Recently Taiwan’s financial market was inchaos due to unauthorized investments from China. To prevent such unlawful investmentsand transactions, this amendment will raise and maximize the fine forunauthorized investments from China, as well as set up an executive departmentresponsible for putting the unlawful investors from China under investigation andmaking them liable. Considering the many actual cases involving illegal investmentsin small monetary value, it is most appropriate for the authority to determinethe punishment based on the illegal action’s level of significance.This amendment of Article 93-1 shall change the scale of fines for unauthorizedinvestments from China from the initial range of NT$ 120,000 to NT$ 600,000 to become NT$ 120,000 to NT$ 25,000,000. The authorities who arefound to be linked to said illegal investments will also be punished according to thedegree of severity and proportion of the violations with a fine. In addition, based onArticle 18 of the Administrative Penalty Law, whereas the benefits of the unlawfulinvestment in Taiwan exceed the maximum legal penalty of NT$ 25 million, therelevant organizations may impose additional punishments that are not limited bythe stated maximum value of penalty. Moreover, the amendment also adds a timelimit restriction for correction and if not satisfied, the investor will be demanded towithdraw their shares and be punished continuously until corrective action is done.This is believed to be appropriate for most cases. The article will be furtheramended in the future upon the occurrence of special cases.