台胞投资中有关居民待遇的法律问题--以《台湾同胞投资保护法》及其细则为基础  

Legal Issues inthe Resident Treatment of the Taiwan Compatriot Investment——Based on Taiwan Compatriot Investment Law and its Implementing Regulations

作　　者：冯霞[1,2] Feng Xia

机构地区：[1]中国政法大学国际法学院 [2]中国政法大学台湾法研究中心

出　　处：《台湾研究》2017年第5期76-84,共9页Taiwan Studies

摘　　要：台胞投资权益保护事关两岸关系发展大局。大陆方面现行台胞投资权益保护规定提供了台胞投资权益保障的行为依据,在保障台胞投资权益方面发挥了重要作用。然而,关于台胞投资权益保护的相应规定中,台胞居民待遇问题尤为引人注目。台胞投资领域的居民待遇问题是实践过程中的基础,其他规定的基石,同时也是对台胞投资定位、分析以及正确处理的基本规定。但是,从台胞投资最基础的概念定义到法律体系,台胞投资的居民待遇问题都存在着很多缺陷,需要进一步进行完善。本文通过对历史的梳理,探索台胞投资居民待遇发展历程、出台背景,对国民及居民的词源进行深入探析,分析比较"国民"及"居民"的大小、异同,从而找出"国民待遇"与"居民待遇"的本质区别,"比照外商"的名词分析等角度,进一步解析居民待遇的内涵和外延,针对现存的法律体系存在的问题提出自己针对性的完善建议,从而更好的实现台胞在大陆投资问题。Tasks of the rights and interests of Taiwan compatriot investment have great implications for cross- Strait relations. The current safeguard regulations in the Mainland for Taiwan compatriot investment have provided legal basis for the behavior of and played an important role in the protection of Taiwan compatriot investment. However, in connection with the pertinent regulations for rights and interests of Taiwan compatriot investment, the issue of resident treatment has drawn great attention. Resident treatment in Taiwan compatriot investment is not only the foundation in practice and the base for other regulations, but also the basic regulations for positioning, analyzing and correctly handling the Taiwan compatriot investment. However, from basis definitions of Taiwan compatriot investment to its legal system, the resident treatment of Taiwan compatriot investment has plenty of defects and needs to be improved. This article explores the development process and background of the resident treatment of Taiwan compatriot investment and analyzes the etymology of ＂nationals＂ and ＂residents＂ through the analysis of history. It also analyzes and contrasts the scope and differences of ＂nationals＂ and ＂residents＂ and identify the essential differences of ＂national treatment＂ and ＂resident treatment＂. This article further analyzes the meaning and extent of resident treatment through analyzing ＂referring to foreign businessman＂ and other definitions and comes up with pertinent proposals specific to current problems in the legal system, so as to better resolve the problems in Taiwan compatriot investment.

关 键 词：涉台法律事务 台胞投资权益 居民待遇 台投法 

分 类 号：D922.29[政治法律—经济法学]