台商在中國大陸投資的問題與挑戰之研究與個案分析

Abstract

近年來，中國大陸政經環境起了很大變化，例如: 「環保限汙令導致部分產業重新洗牌」、「全面追查企業與個人逃漏稅」、「人口紅利下降，經商成本逐步上升」及「中美貿易戰衝擊」，對於台商的企業形成更大的經營壓力。 總體而言，台商在中國大陸投資的問題與挑戰已是重要的研究課題，中華民國政府應該關切台商面臨的困局並協助改善。台商在大陸經營所面臨諸多的問題不僅造成台商企業的經營困難，同時也可能會影響台灣與大陸的經貿關係，從而影響台灣本身的經濟。 本研究從相關的研究與報導，歸納出三個台商面臨主要的問題與挑戰: 經營成本上升、法律新規與糾紛及中美貿易戰等三個面向。在經營成本方面，近幾年中國大陸的投資環境已不同於以往，各項條件要求愈趨嚴格，致使企業經營成本不斷的上升，是所有台商都需要面對的挑戰。而主要的經營成本包含人力成本、社會保險費成本及環保成本。在法律新規與糾紛方面，中國大陸當地法規隨時更新，關於台商赴陸直接投資所面臨的法規與糾紛及解決方針是極為重要之議題，故本研究亦會對此議題進行探討。最後，在近幾年發生的中美貿易戰已促使跨國企業加速調整全球布局，這種現象不只衝擊中國大陸的世界工廠地位，改變東亞供應鏈格局，更成為全球供應鏈加速重整的催化因素。面對如此劇烈的變化，關於台灣廠商究竟要如何因應，在本研究也會詳細探討。 本研究除了彙整出台商在以上三個問題的挑戰外，並以個案研究方式來深入探索並分析台商實際遭遇的問題與挑戰。最後本研究再針對這些問題與挑戰提出一些建議及因應對策。

In recent years, the political and economic environment in mainland China has undergone great changes, including new environmental pollution restrictions that have led to the reshuffling of some industries, comprehensive tracing of corporate and personal tax evasion, the decline in the demographic dividend, a gradual rise in business costs, and the impact of the US-China trade war. These changes have increased operational pressures on Taiwanese firms with investments in China. Therefore, research on how these issues and challenges affect Taiwanese firms is of interest to Taiwanese businesses themselves and to Taiwan’s government because problems Taiwanese firms face in China can affect Taiwan's economy. In this thesis, research and case studies are used to investigate the three main challenges faced by Taiwanese firms in China: i) rising operating costs, ii) new legal regulations and disputes, and iii) the U.S.-China trade war. Operating costs include labor, social insurance, and environmental protection costs. In terms of new laws and disputes, the laws and regulations in Mainland China are constantly revised and updated, leading to difficulties for firms with direct investments in mainland China. Finally, the U.S. China trade war has not only impacted China’s status as the “world’s factory,” but also caused reconfigurations to supply chains throughout East Asia, leading to additional challenges for Taiwanese firms in China. The case studies in this thesis use real-world situations encountered by Taiwanese firms facing these three challenges. Drawing on the findings, the author provides Taiwanese firms and policy makers with several suggestions on how to counter and adapt to these problems and challenges.