越南社會與稅制改變對台商的影響

Abstract

本研究探討在越南的台商當今所面臨的各種議題以及其所造成的影響，分別是人口高齡化增速、排華運動以及全球最低稅負制，藉由探討這三項議題的產生原因到其對台商造成的影響最後探討台商能做的選擇並分析其本身的優劣勢。內文首先透過官方以及有公信力的第三方機構的相關資料去介紹越南當今的現況以及其產業特色，之後介紹目前面臨到的上述三項議題的背景，隨後介紹其他台商可能會選擇布局的東南亞以及各國目前在越南的布局，幫助讀者能夠在充分了解現況後再進行分析，為了提供目前在越南面臨是否該撤廠困境的台商一個更好的評估方式與思考方向，本文利用了PESTEL去分析目前越南最受其影響的產業，並且分析越南和其他東南亞國家的優劣勢，藉此幫助台商判斷是否該撤廠去其他東南亞國家，同時和越南當地其他外資國家的布局方式做對比，使台商了解目前自己在這方面的不足，隨後運用了SWOT分析結合TOWS對策分析和USED分析等方法，解析了越南台商目前的優劣勢以及提供其未來可以參考的營運策略，最終建議台商在布局上不能繼續效仿過去只看成本的經營方式，貿然只因成本高低去選擇是否要撤廠容易面臨到其他國家不久後成本也將跟著提升的困境，因此台商若希望在越南保持競爭力應借鑒日韓的成功經驗，開始重視越南市場的長期發展改善管理方式，提升員工福利，並積極參與當地社會，藉由採取更人性化和本地化的經營策略來達到長期發展的成功。

This study examines the various issues currently faced by Taiwanese businesses operating in Vietnam and their resultant impacts, focusing on the rapid aging population, anti-Chinese movements, and the global minimum tax system. By exploring the causes and effects of these three issues on Taiwanese businesses, the study further investigates the choices available to these businesses, analyzing their strengths and weaknesses. The paper begins with an introduction to the current state of Vietnam and its industrial characteristics, utilizing data from official sources and credible third-party institutions. It then delves into the background of the aforementioned three issues. Subsequently, it provides an overview of other South Asian regions where Taiwanese businesses might consider relocating and the current presence of various countries in Vietnam. This helps readers to conduct a thorough analysis based on a comprehensive understanding of the current situation. To offer a better evaluation method and perspective for Taiwanese businesses in Vietnam facing the dilemma of whether to withdraw, the study employs a PESTEL analysis to examine the most affected industries in Vietnam. It also compares the strengths and weaknesses of Vietnam with other Southeast Asian countries, aiding Taiwanese businesses in deciding whether to relocate or not. Additionally, it contrasts the strategies of other foreign investors in Vietnam, enabling Taiwanese businesses to recognize their own shortcomings in this context. Finally, the study uses SWOT analysis combined with TOWS strategic analysis and USED analysis to elucidate the current strengths and weaknesses of Taiwanese businesses in Vietnam and provide future operational strategies for reference. Ultimately, it is advised that Taiwanese businesses should not continue to replicate past practices of focusing solely on cost when making strategic decisions. Making abrupt decisions to relocate solely based on cost considerations may lead to challenges as costs in alternative countries may also rise in the near future. Therefore, to maintain competitiveness in Vietnam, Taiwanese enterprises should draw on the successful experiences of Japan and South Korea. This involves placing greater emphasis on the long-term development of the Vietnamese market, improving management practices, enhancing employee benefits, and actively engaging with the local community. By adopting more humane and localized management strategies, Taiwanese businesses can achieve long-term success.