比较海峡两岸的投资法律,尤其是比较两岸对外商投资优惠待遇的异同,对于开展两岸经贸合作和交流有重要的现实意义。同时,比较中总结我国台湾地区的经验做法,对我国的外资立法亦有积极的借鉴作用。一、优惠待遇的政策原则和立法体制台湾对外国人和华侨的投资实行国民待遇原则,即外国投资者和本国投资者在投资待遇方面是平等的。但台湾的外商投资也享有一定的优惠待遇,在台湾,外资待遇的优惠性并不是 Comparing the investment laws across the Taiwan Strait, especially comparing the similarities and differences between the two sides of the Taiwan Straits on the preferential treatment of foreign investment, has important practical significance for carrying out cross-Strait economic and trade cooperation and exchanges. At the same time, comparing the experience of Taiwan in China in the comparison, it also has a positive reference for China’s foreign investment legislation. I. Policy Principles and Legislative Framework for Preferential Treatment Taiwan applies the principle of national treatment to the investments of foreigners and overseas Chinese. That is, foreign investors and domestic investors are equal in terms of investment treatment. However, foreign investment in Taiwan also enjoys certain preferential treatment. In Taiwan, the preferential treatment of foreign investment is not