外國人來台投資之相關問題研究

Abstract

我國在1950年代起就開始針對吸引外資來台投資之項目進行政策上的規劃，在不同的經濟發展時期設立了呼應當時社經背景之專法來吸引外資進駐，例如「華僑回國投資條例」、「外國人投資條例」及「獎勵投資條例」等條例。 本文主要以文獻探討及資料分析之方式做檢討及建議，目前我國針對外國人來台投資之法規主要係「外國人投資條例」，但已餘二十年未作修正，實已不符合當今的國際局勢，並且因國際的投資型態及複雜度也越來越高，除了台灣之外，各國也紛紛在開放外資的同時思考如何建立一個有效的國家安全機制，來審慎的面對可能出現的敵意投資或併購。除法規層面，主管機關監理及審查制度面，我國採取雙軌制及依據不同公司型態委由不同主管機關審查，這也可能會造成外資來台投資上的一個隱形的障礙。 根據過去亞洲四小龍之首新加坡之經驗，本文探討新加坡從過去到現在是改變其吸引外資之策略，以及相關立法上如何讓新加坡成為全球企業在東南亞設立總部之首要考量。從新加坡的法規制度、主管機關、申請流程、國家安全審查等面向，檢討並找出我國可借鏡之處、以評估目前主要障礙並進行未來法規上的調整，從而達到吸引更多外資企業來台投資之目標及可能性。

Since the 1950s, Taiwan has begun to make policy plans for attracting foreign investment to Taiwan. In different economic development periods, special laws that echo the current social and economic background have been established to attract foreign investment, such as the 'Statute For Investment By Overseas Chinese', 'Statute For Investment By Foreign Nationals ' and 'Statute For Incentive Investment'. This paper mainly reviews and makes recommendations by means of literature studies and data analysis. At present, Taiwan’s regulations for foreign investment in Taiwan are mainly the 'Foreign Investment Regulations', but it has not been amended for more than 20 years, which is not in line with today's current regulations. With the change of international situation, and complexity of international investment, in addition to Taiwan, other countries are also considering about how to establish an effective national security mechanism while opening up foreign investment to prudently face the possible risks in hostile investments or mergers and acquisitions. In addition to the regulatory level, regarding the supervision and review system, Taiwan has adopted a dual-track system and is subject to review by different competent authorities according to different types of companies, which may also cause an invisible obstacle to foreign investment in Taiwan. Based on the experience that Singapore had, the leader of the Four Asian Tigers in the past, this paper explains how Singapore has changed its strategy of attracting foreign investment from the past, and how the relevant legislation has made Singapore a top consideration for global companies to set up headquarters in Southeast Asia. From the aspects of Singapore's legal system, competent authority, application process, national security review, etc., review and find out what Taiwan can learn from, to assess the current major obstacles and make future regulatory adjustments, so as to attract more foreign-funded enterprises to Taiwan Investment objectives and possibilities.