再论两岸投资关系中的投资待遇问题  

A Re-Study of the Investment Treatment on the Cross-Strait Investment Relations

作　　者：彭莉[1,2] 

机构地区：[1]两岸关系和平发展协同创新中心,福建厦门361005 [2]厦门大学台湾研究中心,福建厦门361005

出　　处：《台湾研究集刊》2015年第3期49-56,共8页Taiwan Research Journal

基　　金：教育部人文社会科学重点研究基地重大项目"两岸关系和平发展的法制保障研究"(14JJD810009)

摘　　要：近年来,由于大陆方面逐步优化台商的投资待遇,台湾当局却不断强化对陆资的管制,两岸互涉性投资待遇的"不对称性"有加剧的趋势。导致这一趋势形成的原因是复杂的,就法律层面而言,主要表现为《海峡两岸投资保护和促进协议》规则的单边履行。2012年8月以来,大陆方面高度重视协议的落实与执行,而台湾地区对协议的履行则是有选择性的,这种选择性的履约给两岸投资关系造成了明显的负面影响。未来一段时间内,大陆方面将顺应国际投资自由化的潮流,一如既往地重视对台商权益的保护,而台湾当局的陆资政策法律则可能处于停滞状态,难以大幅开放。In recent years, the mainland has gradually optimized the investment treatment of Taiwan Residents businesses while Taiwan authorities have continued to strengthen the controls on mainland investments, which has worsened the trend of ＂asym- metry＂ in the mutual involving investment treatment. The reason for this situation is, however, very complicated. In terms of law, the unilateral implementation of the rules of ＂the Cross-Strait Investment Protection and Promotion Agreement＂ should be responsible for this trend. Ever since August, 2012, the mainland has attached high attention to the implementation and execu- tion of the agreement whereas the Taiwan authorities tend to be selective in the execution of their obligations which has caused a significant negative impact on the investment relations between the two sides. Therefore, the writer predicts that, in the next period of time, the mainland will follow the trend of the international investment liberalization and, as always, pay more atten- tion to the protection of the rights and interests of Taiwan businessmen while Taiwan＇ s law on the mainland investment policy may remain stagnant.

关 键 词：两岸关系 投资待遇 不对称性 《两岸投保协议》 

分 类 号：D927[政治法律—法学]