台灣新經濟簡訊Vol.6 No.4

Taiwan New Economy Newsletter

行政院通過「大陸台商回台補辦許可推動方案」，讓未向政府申請或補辦赴大陸投資許可的台商能夠適時返回台灣投資，在不改變企業赴大陸投資上限規定前提下，放寬現行40％上限的計算基準，改以企業合併淨值或個別企業淨值較高者計算，並將台商未來1年新增國內投資金額之40％加計於對大陸投資。

The Executive Yuan has approved a program to encourage Taiwanese investors in mainland China to apply retroactively for permission to make such investment (assuming that they did not do so before investing), and to invest more in Taiwan. Further, without altering the 40% ceiling on investment in mainland China, the method of calculating the amount of investment in the mainland has been liberalized; now, a Taiwanese investor in mainland China is allowed to base the calculation on consolidated net worth or the net worth of the individual enterprise, whichever is higher. The Taiwanese investor may also add 40% of the amount its new investment in Taiwan within the coming year to its amount of investment in China.