台商投资设立公司建厂经营的基本要素包括:(一)土地、(二)劳动力(三)资金(四)设备,其在祖国大陆与台湾地区的基本形势分别比较说明如下。一、土地 祖国大陆对土地实行有偿使用,运用经济手段管理土地;根据土地管理法的规定,用地单位向土地所有单位或原用单位支付各项补偿费和安置补助费后,向县市国家土地管理局申办土地有偿使用权, The basic elements for Taiwanese enterprises to set up factories and establish factories include: (1) land, (2) labor (3) funds (4) equipment, and their basic conditions in the motherland and Taiwan are compared respectively as follows. I. Land The mainland China implements the paid use of land and uses economic means to manage the land. According to the provisions of the Land Administration Law, after the land-use unit pays various compensation fees and resettlement subsidies to the land-owned units or original units, Authority to bid for the right to use land,