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《台胞投资保护法》实施将15周年,随着两岸政治、经济的变化,《台胞投资保护法》及其《实施细则》存在局限性,需要修改和进一步完善。在CEPA模式下,内地与香港、澳门经济、文化都得到飞跃式发展。台湾和香港、澳门都是一国两制的区域,CEPA在香港、澳门适用过程中的优点、缺点可以类似的借鉴到台湾。本文分析了《台胞投资保护法》及其《实施细则》目前的现状缺陷,归纳CEPA对两法的可借鉴性,提出《台胞投资保护法》及其《实施细则》需要修改和完善的初步建议。
With the 15th anniversary of the implementation of the “Taiwan Investment Protection Law,” with the political and economic changes across the Taiwan Strait, the “Taiwan Investment Protection Law” and its “Implementing Rules” have limitations and need to be revised and further improved. Under the CEPA model, the economy and culture of the Mainland, Hong Kong and Macao have all leaps and bounds. Taiwan and Hong Kong and Macao are all regions with one country and two systems. The advantages and disadvantages of CEPA in applying Hong Kong and Macao can be similarly drawn to Taiwan. This article analyzes the current defects of the “Taiwan Investment Protection Law” and “Regulations”, summarizes the CEPA’s reference to the two laws, puts forward the “Taiwan Investment Protection Act” and its “Implementation Rules” that need to be revised and improved Initial proposal.