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为改善投资环境,迅速发展经济,台湾当局相继出台了侨外投资条例。近50年来,台湾当局对侨外投资条例进行了多次修正,在放宽管制性规范的同时,不断强化保护性规范。与侨外投资条例相比,台湾当局的陆资投资立法显得较不完善。近期台湾“立法院”通过了“两岸人民关系条例”修正案,规定大陆公司获得许可得赴台投资,但具体配套措施尚未全面正式出台,目前,台湾当局仅就开放陆资入台从事土地及不动产投资完成了相关子法,而且该项立法从陆资准入、陆资营运等环节对陆资多重设限,有违“非歧视待遇”原则。
In order to improve the investment environment and rapidly develop the economy, the Taiwan authorities have promulgated the regulations on overseas investment. In the past 50 years or so, the Taiwan authorities made many amendments to the regulations governing overseas investment, while relaxing regulatory norms and constantly strengthening protective norms. Compared with the regulations governing overseas investment, the Taiwan authorities’ land investment legislation is far from perfect. Recently, Taiwan’s “Legislative Yuan” passed the amendment to the “Cross-Strait People’s Relations Ordinance,” stipulating that mainland companies should obtain permission to invest in Taiwan. However, the specific supporting measures have not yet been fully enacted. At present, the Taiwan authorities only apply for land and real estate Investment has completed the relevant sub-law, and this legislation from land access, land-based operation and other sectors of land multi-set limit, contrary to the “non-discriminatory treatment” principle.