自五十年代未六十年代初以来,台湾相继颁布了一系列投资法规,并以修止、补充形式使之日臻完善。其宗旨在于维持台湾经济发展和利益的前提下,给“国”内外投资者予各种优惠、方便和保护,改善投资环境,使之对侨外资,内资更具吸引力。在这些法规中,最重要的是《奖励投资条例》(以下简称《条例》)。该《条例》有如下的法律特征。 Since the 1950s and early 1960s, Taiwan has successively promulgated a series of investment laws and regulations, which are being improved by the forms of revision and supplement. Under the premise of maintaining Taiwan’s economic development and interests, the objective is to give various kinds of preferential treatment to domestic and foreign “national” investors, facilitate and protect them, and improve the investment environment so that they will be more attractive to overseas Chinese and domestic capital. Among these regulations, the most important thing is the Rewarding Investment Ordinance (hereinafter referred to as “the Ordinance”). The “Regulations” have the following legal features.