WTO協定中影響FDI之若干規範對中國大陸投資環境之影響

Abstract

投資是企業成長中不可或缺的一項重要因素，而企業對於投資地點的選擇（特別是直接投資），無非以生產成本降低、鄰近銷售市場以及各投資地主國的整體投資環境之潛力等為重要的參考因素。隨著台灣企業的逐漸茁壯，也具有了相當的經濟實力，而可以從事相關的海外投資。無庸置疑的，基於文化、距離、語言以及廉價勞工之優勢，中國大陸已經成為台商投資最多的領域。因此，本文的主要討論重心，即以中國大陸之投資法令的環境，加以介紹。 由於中國大陸以及台灣均在二００一年及二００二年年初先後加入世界貿易組織，而二個經濟實體間的關係，從複雜的政治、歷史因素外，有多了一層經濟組織會員國的關係。本文乃欲透過WTO協定中數項與台灣廠商（尤其是電子系統業廠商）前往大陸地區投資時，所經常遭遇的幾項議題，如TRIMS、補貼、關稅承諾、關稅估價、輸出入許可程序、原產地規則、貿易權等問題，分別介紹WTO之相關規定、中國大陸加入世貿組織之承諾內涵、為因應入世所為的法律修正，以及在二００三年年底各會員國對於中國大陸在執行各協議的執行上所提出的相關問題及中國代表的回應，並希望透過此種切入的方式，跳脫以往僅從大陸內部法律思考的盲點。 此外，本文並將提出數個實務上經常操作模式的檢討，以及數個尚未被提出檢討的法律，並以之作為另一種思索問題與檢證的方式。此問題包括，控股公司的資本進入問題、二免三減半的問題、購買國產品抵稅的問題、進口零部件具有整機特徵應按整機課稅的問題、台商的規避方式等，同樣的，本文除了介紹相關問題、探討大陸現行規範的合理性外，並將從WTO的相關協定中對於該問題作一探討，以期能有較為完整的思考面向。 總的而言，中國大陸對於加入世貿組織的過程迄今，對於相關法令的修改著實不遺餘力，然而，在許多對於其國內產業有重大衝擊的領域，如補貼問題、進出口貿易權開放等問題，則對於即刻修正與改善有所遲疑。而在法律透明度欠佳的情況下，則如何取得相關資料，並以WTO作為討論的平台，爭取WTO所保障的會員國相關權益，此問題不僅是美國、歐盟及日本等國家甚為關注，也應該成為在大陸投資的台商所應密切注意並加以瞭解的重點。而吾人亦虔信，此等觀察與理解，將對於預測中國大陸未來的法律整體環境以及企業的風險評估，有重要的幫助。

Investment is a necessity in enterprises’ expanding. The essential factors for evaluating an area for investment should include the possibility of reducing the cost of manufacture, the capability of accessing the market, and the potential progression. As Taiwanese enterprises became much stronger and maturer, gradually, they have capability to conduct certain investment overseas. No need to reticence, no matter in the similarity of culture, the closest country, the same language, and the cheap labor cost, according to the record of MOEA, Mainland China has became the largest investment area for Taiwanese enterprises. Accordingly, the major topic of this thesis will be focus on the investment environment of Mainland China. Since Mainland China and Taiwan were both entering into WTO in the October 2001, in addition to the complicated political and historical backgrounds, the relationship between these two custom territories added “Members’ relationship”. Therefore, we will, with WTO agreement’s viewpoints, discuss several investment issues, which Taiwanese enterprises often confronted while investing in Mainland China. The topics cover with subsidies, the concession of tariff, custom evaluation, the procedure of import and export, rules of origin, and trading right. Under such scope, we will introduce the agreements of WTO, the commitment of Mainland China as entering into WTO; China’s amending domestic laws and regulations for complying with the WTO’s agreements, and the back and forth in China’s review meeting at the end of 2003. We do hope through this method, we can avoid of the blind spot raised from purely focus on the China’s domestic regulations. Besides, in this thesis, we will propose some business models used in daily operation by Taiwanese enterprises and several regulations, which have never been discussed in China’s review meeting, in order to revaluate their legitimacy under WTO agreements. The models and regulations include the capital injection into Mainland China, the income tax can be totally waived in the first two years and reduced half from the third year to the fifth year, buying the products made in China would offset certain tax’s payment, importing certain components with the characteristics of end products should pay the tariff as the same with whole product, and what the methods Taiwanese enterprises deal with. We do hope such perspectives will have more comprehensive thoughts on this topic. In sum, from Mainland China entered into WTO, up to now, China had had done her best effort to modify related internal laws and regulations. However, in many fields, especially there is a huge impact on domestic industries, including without limitation of subsidy, licensing of import and export, China seems to be hesitate to revise and improve. Under the situation of lacking of transparency, how the other Members could access relevant information in order to secure the rights of Members have been spotlighted by United States, Japan and Europe, it should be paid attention by Taiwanese enterprises. We also believe that such acknowledge will be very useful for estimating the change of legal environment in Mainland China and declining the possible legal risk of Taiwanese enterprises