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本文旨在通过研究台湾地区有关陆资入台的法律,向大陆投资人全面介绍台湾地区现阶段相关规定的同时,针对大陆企业投资台湾提供指导策略。本文共分三个部分:第一部分回顾台湾地区相关法律之沿革并着重分析现阶段台湾地区规制大陆投资之主要法规以及其特点,第二部分则具体分析了有关投资主体、投资方式以及投资限制等问题,第三部分实践性地针对大陆企业提出了笔者的一些具体意见。
The purpose of this article is to provide guidance to mainland enterprises in investing in Taiwan by providing guidance to mainland investors on the relevant provisions of the Taiwan Strait at this stage by studying laws on Taiwan’s entry into Taiwan by Taiwan investors. This article is divided into three parts: The first part reviews the evolution of relevant laws in Taiwan and emphatically analyzes the main regulations and characteristics of Taiwan investment in Taiwan at the present stage. The second part analyzes the investors, methods of investment and investment restrictions Problem, the third part of the practical for mainland enterprises put forward some of the author’s specific comments.