中國大陸加入WTO後之外商投資企業法律環境

Abstract

改革開放以來，對於發展中國家的大陸，將引進外資作為經濟發展不可替代的政策 選擇，外商投資企業陸續進入之際，對於大陸經濟發展產生深遠影響，大陸並逐步建構 出相關的法律體系作為引導與管理。然大陸外商投資企業法律體系的規範本身，基於開 放之際仍為計劃經濟體制的背景，致使法令濃厚體現計劃經濟體制的思維，並賦予行政 機關的高度審批管制。 二○○一年底，大陸正式加入WTO，其在加入WTO 所做的相關承諾以及所要參加的協 定，將影響著大陸新一波引進外國投資的作法。對於大陸而言，成為WTO 成員意味著將 由有範圍、有限制領域的局部開放轉向全方位、多層次的對外開放，由以國內規則為基 礎的開放，轉向以國際規則為基礎的開放；由試點型、政府主導型的計劃經濟為主體的 開放格局，走向以市場經濟、以企業家為本位和法律為框架的對外開放；由單方面自主， 及按自己的時間表對外開放，走向與WTO 成員、世界經濟全球化、經濟改革一體化的對 外開放；由所謂以「中國國情」、「中國特殊性」的對外開放，走向以國際通行的規範對 外開放；由過去用改革來推動對外開放，走向已開放來促進改革。這也鮮明地展現在加 入WTO 以前對於三個外商投資企業法的修法之上，因應這些修法內容以及大陸在加入 WTO 後的法律環境更張，很大程度將影響著外商對於大陸投資的佈局。 此外，伴隨新一波大陸對於外商投資企業的開放形勢，新型態的開放措施後，所衍 生的變化，諸如稅收政策的調整、服務貿易業的准入、市場導向型外資企業的增加、跨 國公司進入與大陸內地企業對台商的挑戰、經濟發展與法制環境的變化等衝擊，係為值 得深度討論之議題。

China, as a developing county, regards attracting foreign investments as the most important policy for its economic development. With more and more foreign capital flowing into China and influencing its economy greatly, the laws regulating foreign investments and enterprises are in the process of being systematically established. However, due to the historical background of a planned economy, all laws regarding foreign investments and enterprises were still made under the idea of planned economy and the government regulating authority was vastly granted. At the end of 2001, China finally entered into the WTO. The commitments made and the agreements signed by China will change the way it introduces foreign investment into the country. Becoming a member of the WTO means that China has to make some essential reforms. It has been observed that China has gradually discarded its limited and sectional openness and will adopt in a comprehensive and multilateral scale an open attitude toward the rest of the world. Most people believe that international rules will prevail over national regulations. China progressively abandons the government-controlled economy and embraces for economic activities, the unilateral and impenetrable policy-making process will become a story in the past; instead, in the coming future, China will synchronize with the WTO and the global economic mechanisms. Those reformations improve China』s opening process; the openness is going to give feedback to China』s reformation ad finem. The said observations and assertions are especially supported by the amendments of the three acts that regulate foreign investment before China entered the WTO. Most of all, these amendments greatly influence the overall arrangements of foreign investors. In addition, along with the recent wave of open policy by the Beijing Government in response to its access to WTO, some newly developed situations have received a lot of attention. For instance, the adjustment of tax policy, the entrance permit for the trade in service industries, the increase of market-oriented foreign investment enterprises, and the more and more intensive competition between Taiwan-capital enterprises and emerging China local capital enterprises, and also the interaction between economic development in Mainland China and its legal environment. All of these issues deserve research and discussion in depth.