香港澳門關係條例停止適用之可能方式及其影響──以外人直接投資為核心

The Possible Approaches on the Suspension of the Laws and Regulations Regarding Hong Kong & Macao Affairs:Focus on the Impact of External Investment

臺灣地區與港澳地區經貿往來頻繁，尤其香港地區為國際金融中心並是跨國公司設立控股總部對亞太地區進行投資的主要據點，其重要性顯而易見。然香港特別行政區維護國家安全法的施行，使外界對於香港地區的司法獨立性產生質疑，進而出現港澳條例應一部或全部停止適用的聲浪。現行外人直接投資審議，藉由來臺投資人的身分判定為大陸地區人民或外國人，分別適用不同法令。港澳地區雖屬大陸地區範疇，然因港澳條例作為臺灣地區與港澳地區往來的主要法源依據，使港澳地區人民來臺投資得以準用外國人投資條例的相關規定。停止適用港澳條例有關外人直接投資的相關規定，將使港澳地區投資人及港澳地區投資人於第三地區投資的公司轉換為大陸地區人民身分。擬來臺投資的港澳地區投資人及其第三地區公司，將因適用兩岸條例及其相關規定而使得投資業別將大幅縮小；已實行的投資，也恐因身分轉換而面臨撤資或廢止投資的命運。

There are frequent economic and trade exchanges among Taiwan, Hong Kong and Macao. As being the international financial center and mainly Asia-Pacific headquarter setting up location for multinational companies, the importance of Hong Kong is obvious. Nevertheless, the application of The Law of the People’s Republic of China on Safeguarding National Security in the Hong Kong Special Administrative Region calls the independence of juridical in Hong Kong into question. For the foregoing reason, someone argue that Laws and Regulations Regarding Hong Kong & Macao Affairs should be partially or wholly suspended. According to the existing regime of external investment review in Taiwan, the investors are divided into two categories, the one is People of the Mainland Area and the other is Foreigner, applying to different laws respectively. Although Hong Kong and Macao belong to Mainland China, Laws and Regulations Regarding Hong Kong & Macao Affairs, as the mainly legal basis for the economic exchange and trade, considers the investment in Taiwan by Hong Kong or Macao as a foreign investment, applying to Statute For Investment By Foreign Nationals. The suspension of Laws and Regulations Regarding Hong Kong & Macao Affairs will make the fore-mentioned investment applied to Act Governing Relations between the People of the Taiwan Area and the Mainland Area, under which the scope of investment is greatly reduced. As for the investment having been made already, the investors may have to withdraw the capital because of the shift of the status.