推動台商回台投資政策之探討

An Examination of Policy for Enticing Taiwanese Overseas Firms to Come Back to Invest in Taiwan

鑒於全球經濟復甦力道疲軟，歐美各國深受歐債危機衝擊，以及中國大陸經商環境亦呈惡化現象，韓國、美國政府為提振國內經濟及就業市場，已分別推出吸引海外所屬企業回國投資的優惠措施。反觀我國投資環境良善、營所稅與遺贈稅降低、兩岸經貿關係日趨熱絡、ECFA效益日益發酵及政府推動黃金十年，亦是吸引海外台商回台投資的良好契機。目前我國產業過度外移，長期將不利經濟景氣，而吸引台商返台投資可以立即增加投資、創造就業、促進出口，可說是推升經濟成長動能最直接有效的做法。為鼓勵台商返台投資，政府可參考美、韓等國經驗，深入探討台商返台投資可能面臨的人力供應、土地供應、租稅減免、法規鬆綁、招商功能、ECFA後續談判進度等相關問題，速謀妥善對策，務必讓各項輔導措施，能符合業界的實際需要，提升我國經濟成長動能。

In view of the weakness of the global economic recovery, the impact of the Eurozone debt crisis on Western countries, and the deterioration of mainland China’s business environment, the South Korean and US governments have each launched preferential measures aimed at enticing their overseas enterprises to return to invest at home, as a means of perking up their domestic economies and job markets. In Taiwan, too, the improvement of the investment environment, reduction of business, inheritance and gift taxes, warming of cross-strait economic and trade ties, fermenting benefits of ECFA, and launch of the Golden Decade plan, have created opportune conditions for enticing Taiwanese overseas firms to come back to invest in Taiwan. At present, there is excessive offshore location of Taiwan’s industries, which will have a long-term negative effect on the domestic economic climate. Enticing overseas Taiwanese firms to return to invest in Taiwan can have an immediate impact in increasing investment, creating jobs, and promoting exports, and can be considered as the most direct and effective means of raising economic growth momentum. The Korean and US experience offers valuable reference points for our government on formulating policy to attract back investment. The government needs to deeply examine the problems that returning investors may face in respect of manpower supply, land supply, tax reduction, regulatory loosening, investment promotion functions, the progress of ECFA follow-up negotiations, and so on, and act speedily to make appropriate adjustments to policy. It is necessary to ensure that all measures of assistance and support are properly matched to the actual needs of industry and business, in order to seize this opportunity to boost Taiwan’s economic growth momentum.