论文部分内容阅读
【Abstract】According to the new trend of regional development， from the perspective of encouraging Taiwanese to start their own careers in Guangxi， this paper is dedicated to study laws， regulations and policies， and， hopes to continually improve the laws， regulations and policies environment involving investment of Taiwan entrepreneurs and strengthen the practice of these laws， bring out more compatible measures to meet the practical issues and demands which is an urgent focus of the Taiwanese who desires to start their own business in the mainland， according to the characteristics of Guangxi and experiences from other regions.
【Key words】Taiwan Guangxi entrepreneurship； employment laws regulations； policies
This paper belongs to the research achievement of the project of the 2015 Guangxi higher education teaching and research， the construction and improvement of the laws， regulations and policies system of Guangxi on Taiwan， （project no. KY2015YB540）.
1. The current status of Taiwanese in entrepreneurship and employment in Guangxi
（1） Guangxi has become the new platform for Taiwanese.
（2） Guangxi Zhuang autonomous region boasts of numerous advantages， such as region superiority， natural advantage， favorable policies， low human resources advantage and local cultural advantage.
（3） According to the relevant data， most Taiwanese are engaging in industries such as tourism， food as well as entertainment and agriculture.
（4） The government of Guangxi Zhuang autonomous region encourages young Taiwan entrepreneurship and employment in Guangxi.
2. Main laws， regulations and policies for Taiwanese in entrepreneurship and employment in Guangxi
Through years of development， the laws， regulations and policies for Taiwanese in entrepreneurship and employment in Guangxi have formed multi-layered special legal guarantee system coexisted with national laws and local laws， mainly including laws legislated by the Standing Committee of the National People’s Congress， administrative laws and regulations legislated and issued by the State Council， regulations issued by the Ministries and commission under the State Council and local regulations and local governmental rules issued by local people’s congress and local governments. The details mainly include：
（1） National laws and regulations for Taiwanese in entrepreneurship and employment in Guangxi
In 1988， the State Council issued the Provision on Encouraging Taiwanese’ Investment （hereinafter referred to as Provision）； in 1994， the Protection Act for Taiwanese’ Investment （hereinafter referred to as Protection Act） was the first special Taiwan-relevant law in Chinese mainland； in 1999， the State Council approved implementing the Rules for the Implementation of the Protection Act for Taiwanese’ Investment in the People’s Republic of China （hereinafter referred to as Rules for the Implementation）. （2） Local preferential policies for Taiwanese in entrepreneurship and employment in Guangxi
a. Relevant preferential policies for west development
Guangxi is located in Chinese western mainland. The State Council proposed relevant regional industrial policies in the Notice about the Implementation of the Policy Measures for West Development and the Opinions about the Implementation of the Policy Measures for West Development about improving the investment environment of the western region and increasing the capital investment in the western region to strengthen the competitiveness of the western region. In 2009， the State Council also proposed the Opinions about Further Accelerating the Economic and Social Development in Guangxi， emphasizing the important strategic status of Guangxi and aiming for“accelerating the regional harmonious development and deepening the cooperation with ASEAN”.
b. Relevant preferential policies in Beibu Gulf Economic Zone
In 2007， Guangxi Autonomous Region and government issued the Policies and Regulations about Accelerating the Development in Guangxi Beibu Gulf Economic Zone to support the development of heavy industries and modern service industries including petrochemical industry， port machine and marine industry in increasing financial support as well. In 2009， the Department of Finance， the State Administration of Taxation and the local taxation bureau in the autonomous region introduced the Notice about the Implementation of Guangxi Government’s Preferential Taxation Policies for the Development in Guangxi Beibu Gulf Economic Zone， which specified the objects and definition method for enjoying the preferential taxation policies. Enterprises could further enjoy the preferential based on the original policies of west development and“two exemptions and three half-deductions”.
c. A series of preferential policies for Taiwanese introduced by Guangxi
For the cooperation with Taiwan， Guangxi introduced a series of preferential policies for encouraging Taiwanese in entrepreneurship and employment in Guangxi：
a） Policy Measures about Supporting the Development of Taiwan Enterprises by Guangxi Zhuang Autonomous Region Government mainly includes the following preferential measures：（i） support Taiwan-funded enterprises to establish industrial parks in Beibu Gulf Economic Zone， promote Tai-Gui industrial cooperation for intensification in large scale and cluster and professional development. （ii） support Taiwanese merchants to participate in important industries and basic facilities construction and promote key Taiwan-funded projects， and those whose previous operations satisfy the key project requirements have the priority to be listed into the key projects catalogue in the autonomous region； （iii） strengthen the financial support and policy support for Taiwan-funded enterprises， and make preferential policies for the taxation and relevant operation fees for Taiwanese merchants， and simplify the procedure in addition with priority. b） the Party Committee General Office of Guangxi Zhuang Autonomous Region and the Government General Office has issued the document， the Opinions about Strengthening Gui-Tai Modern Agricultural Cooperation and Development， which includes the following favorable policies：（i） to encourage the innovation of agriculture and Taiwan enterprises to invest in the construction of test filed of agriculture， agriculture parks， innovation park of agriculture， which would move forward the cooperation to the direction of clustering， centralization， scale and specialization， as well as to further the environmental cooperation linking internet and agriculture. （ii） to positively push forward the brand strategy， which means to emphasize on the support and guidance of establishment of agriculture enterprises of Taiwan in Guangxi， application for the demonstrating park for the relative enterprises in Guangxi. （iii） to enforce the favorable policies， including water and electricity policies， poverty reduction policies， planning strategies and project support. （iv） to strengthen the financial support， which would increase the credit amount and would accelerate the construction of the multilateral guarantee system for the agriculture， and provide necessary funding support for this aim.（iiv） to enhance the service mechanism， which optimizes the investment environment， improve the service standard， lower the entering threshold， simplify the registration process， provide the intelligence support， and positively provide first-grade service for the Taiwan enterprises.
3. Hot legal problems for Taiwanese in entrepreneurship and employment in Guangxi
（1） Subject legal status and treatment for Taiwanese in entrepreneurship and employment in Guangxi
a. The definition of the subject of Taiwanese
According to the Article 1 in the Provision， Taiwanese investors refer to the companies and enterprises established by Taiwanese in Taiwan or overseas， joint ventures established together with foreign factories in Taiwan or overseas and those Taiwanese individually investing in Taiwan or overseas.
b. Legal orientation for Taiwanese in entrepreneurship and employment
According to the Article 5 in the Rules for the Implementation， without any regulations in the Protection Act and Rules for the Implementation， Taiwanese investment can be based on relevant foreign-related economic laws and administrative regulations. It can be seen that the legal orientation for Taiwanese in entrepreneurship and employment in Guangxi is“foreign-funded”. c. Treatment for Taiwanese in entrepreneurship and employment in Guangxi
The Taiwan-related investment laws and rules in Chinese mainland always adhere to the principle of encouraging the investment from Taiwanese merchants and protecting their investment benefits to provide Taiwanese investors with preferential treatment of“super-foreign investment treatment” and“super-national treatment”.
（2） Labor laws for Taiwanese in entrepreneurship and employment in Guangxi
The labor laws involved for Taiwanese in entrepreneurship and employment in Guangxi mainly include Labor Law， Labor Contract Law and Industrial Injury Regulations. So far， both of the legitimate principles of the Labor Contract Law in mainland and Labor Standard Law in Taiwan are guaranteeing labors’ legal rights and interests to establish healthy and orderly labor market and assure harmonious and stable labor-capital relationship. The consistence of the legitimate principle determines there will be no principle difference between the two labor laws， but it still needs to pay attention to their specific differences.
（3） The problem of children education for Taiwanese in entrepreneurship and employment in Guangxi
The article 17 in the Rules for the Implementation regulates that the children of Taiwanese can study in mainland primary schools， secondary schools and colleges according to relevant national regulations. In addition， it also allows to establish schools special for the children of Taiwanese in areas concentrated by Taiwanese， which can solve the problem of the education for Taiwanese’ children and their future study back to Taiwan. In practice， because there are no relevant local laws and policies in Guangxi， Taiwanese children can only study in local key secondary schools and primary schools by sponsorship or relationship.
（4） Solutions for investment disputes for Taiwanese in entrepreneurship and employment in Guangxi
The Provision issued by the State Council in 1988 regulates that in case of investment disputes of Taiwanese， if they choose arbitration， they can only submit to the arbitration institutes in mainland or Hong Kong， because limiting the arbitration within mainland and Hong Kong is not beneficial for the protection of Taiwanese benefits. The Protection Act in 1994 absorbed the reasonable suggestions from Taiwanese that it no longer limits the arbitration places. The party involved can choose Chinese arbitration institutes and those in other countries or regions， which is respectful for Taiwanese’ selection of arbitration places. Meanwhile， beneficial for solving cross-straits economic disputes， the Rules for the Implementation in 1999 matching the Protection Act allows to employ Taiwanese to hold the post of arbitrator in mainland arbitration institutes. （5） Laws and regulations about financing for Taiwanese in entrepreneurship and employment
Because the financial department in mainland is so conservative that the loan is not smooth， it is very difficult for Taiwan-funded enterprises to borrow a loan. The preferential policies used to be promised in loan to encourage Taiwanese for entrepreneurship and employment in mainland are hard to be implemented in practice. The difficulty in financing also affects Taiwanese for entrepreneurship and employment in Guangxi.
4. The defects and improvement of the current laws， regulations and policies system
（1） Nowadays， the relevant laws， regulations and policies involving Taiwan boasts of the disadvantages as follows， lacking comprehensive legislation， high level legislation and coordination， it is suggested that more analysis should be put into relevant laws， regulations and policies， and set universal standard for relevant principles and regulations as well as to erase the controversy in the law system which would make the system keep pace with the current trend， as a result of which， the interests of the Taiwan entrepreneurs would be protected.
（2） Most Taiwanese who come to the mainland to start their own business deem that local favorable policies is one of the main reasons for them to invest in Guangxi， but compared to Fujian， Jiangsu， Zhejiang， Shandong and other provinces， the polices in Guangxi to encourage investment of Taiwan are still far from perfect.
（3） Part of the Taiwanese who starts their own business lack of the knowledge of the laws， regulations and policies involving Taiwan in Guangxi.
Conclusions
With the further development of the cooperation between Guangxi and Taiwan， more and more Taiwanese come to Guangxi to start business and investment， we need to continually improve the present regulations and policies involving Guangxi， and settle the practical issues and demand of the Taiwanese in their real lives for business and investment.
參考文献：
[1]宋锡祥.论涉台投资法律保护的现状、问题及其相关思考[J].台湾研究集刊，2012（122）：17-24.
[2]陈向聪.涉台法律规范体系若干问题研究[J].海峡法学，2010（46）：33-39.
[3]郑清贤.浅谈台商投资权益法律保障之完善[J].福州大学学报（哲学社会科学版），2014（6）：53-59.
[4]涂仕华.两岸投资法律保障制度的比较研究[J].中共南昌市委党校学报，2012.12，10（6）：55-58.
[5]吴林婧.大陆各区域台资进入模式比较：以海西经济区与北部湾经济区为例[D].桂林：广西师范大学，2014.
[6]裴文.海峡两岸劳动合同法比较研究[D].大连：东北财经大学，2011.
【Key words】Taiwan Guangxi entrepreneurship； employment laws regulations； policies
This paper belongs to the research achievement of the project of the 2015 Guangxi higher education teaching and research， the construction and improvement of the laws， regulations and policies system of Guangxi on Taiwan， （project no. KY2015YB540）.
1. The current status of Taiwanese in entrepreneurship and employment in Guangxi
（1） Guangxi has become the new platform for Taiwanese.
（2） Guangxi Zhuang autonomous region boasts of numerous advantages， such as region superiority， natural advantage， favorable policies， low human resources advantage and local cultural advantage.
（3） According to the relevant data， most Taiwanese are engaging in industries such as tourism， food as well as entertainment and agriculture.
（4） The government of Guangxi Zhuang autonomous region encourages young Taiwan entrepreneurship and employment in Guangxi.
2. Main laws， regulations and policies for Taiwanese in entrepreneurship and employment in Guangxi
Through years of development， the laws， regulations and policies for Taiwanese in entrepreneurship and employment in Guangxi have formed multi-layered special legal guarantee system coexisted with national laws and local laws， mainly including laws legislated by the Standing Committee of the National People’s Congress， administrative laws and regulations legislated and issued by the State Council， regulations issued by the Ministries and commission under the State Council and local regulations and local governmental rules issued by local people’s congress and local governments. The details mainly include：
（1） National laws and regulations for Taiwanese in entrepreneurship and employment in Guangxi
In 1988， the State Council issued the Provision on Encouraging Taiwanese’ Investment （hereinafter referred to as Provision）； in 1994， the Protection Act for Taiwanese’ Investment （hereinafter referred to as Protection Act） was the first special Taiwan-relevant law in Chinese mainland； in 1999， the State Council approved implementing the Rules for the Implementation of the Protection Act for Taiwanese’ Investment in the People’s Republic of China （hereinafter referred to as Rules for the Implementation）. （2） Local preferential policies for Taiwanese in entrepreneurship and employment in Guangxi
a. Relevant preferential policies for west development
Guangxi is located in Chinese western mainland. The State Council proposed relevant regional industrial policies in the Notice about the Implementation of the Policy Measures for West Development and the Opinions about the Implementation of the Policy Measures for West Development about improving the investment environment of the western region and increasing the capital investment in the western region to strengthen the competitiveness of the western region. In 2009， the State Council also proposed the Opinions about Further Accelerating the Economic and Social Development in Guangxi， emphasizing the important strategic status of Guangxi and aiming for“accelerating the regional harmonious development and deepening the cooperation with ASEAN”.
b. Relevant preferential policies in Beibu Gulf Economic Zone
In 2007， Guangxi Autonomous Region and government issued the Policies and Regulations about Accelerating the Development in Guangxi Beibu Gulf Economic Zone to support the development of heavy industries and modern service industries including petrochemical industry， port machine and marine industry in increasing financial support as well. In 2009， the Department of Finance， the State Administration of Taxation and the local taxation bureau in the autonomous region introduced the Notice about the Implementation of Guangxi Government’s Preferential Taxation Policies for the Development in Guangxi Beibu Gulf Economic Zone， which specified the objects and definition method for enjoying the preferential taxation policies. Enterprises could further enjoy the preferential based on the original policies of west development and“two exemptions and three half-deductions”.
c. A series of preferential policies for Taiwanese introduced by Guangxi
For the cooperation with Taiwan， Guangxi introduced a series of preferential policies for encouraging Taiwanese in entrepreneurship and employment in Guangxi：
a） Policy Measures about Supporting the Development of Taiwan Enterprises by Guangxi Zhuang Autonomous Region Government mainly includes the following preferential measures：（i） support Taiwan-funded enterprises to establish industrial parks in Beibu Gulf Economic Zone， promote Tai-Gui industrial cooperation for intensification in large scale and cluster and professional development. （ii） support Taiwanese merchants to participate in important industries and basic facilities construction and promote key Taiwan-funded projects， and those whose previous operations satisfy the key project requirements have the priority to be listed into the key projects catalogue in the autonomous region； （iii） strengthen the financial support and policy support for Taiwan-funded enterprises， and make preferential policies for the taxation and relevant operation fees for Taiwanese merchants， and simplify the procedure in addition with priority. b） the Party Committee General Office of Guangxi Zhuang Autonomous Region and the Government General Office has issued the document， the Opinions about Strengthening Gui-Tai Modern Agricultural Cooperation and Development， which includes the following favorable policies：（i） to encourage the innovation of agriculture and Taiwan enterprises to invest in the construction of test filed of agriculture， agriculture parks， innovation park of agriculture， which would move forward the cooperation to the direction of clustering， centralization， scale and specialization， as well as to further the environmental cooperation linking internet and agriculture. （ii） to positively push forward the brand strategy， which means to emphasize on the support and guidance of establishment of agriculture enterprises of Taiwan in Guangxi， application for the demonstrating park for the relative enterprises in Guangxi. （iii） to enforce the favorable policies， including water and electricity policies， poverty reduction policies， planning strategies and project support. （iv） to strengthen the financial support， which would increase the credit amount and would accelerate the construction of the multilateral guarantee system for the agriculture， and provide necessary funding support for this aim.（iiv） to enhance the service mechanism， which optimizes the investment environment， improve the service standard， lower the entering threshold， simplify the registration process， provide the intelligence support， and positively provide first-grade service for the Taiwan enterprises.
3. Hot legal problems for Taiwanese in entrepreneurship and employment in Guangxi
（1） Subject legal status and treatment for Taiwanese in entrepreneurship and employment in Guangxi
a. The definition of the subject of Taiwanese
According to the Article 1 in the Provision， Taiwanese investors refer to the companies and enterprises established by Taiwanese in Taiwan or overseas， joint ventures established together with foreign factories in Taiwan or overseas and those Taiwanese individually investing in Taiwan or overseas.
b. Legal orientation for Taiwanese in entrepreneurship and employment
According to the Article 5 in the Rules for the Implementation， without any regulations in the Protection Act and Rules for the Implementation， Taiwanese investment can be based on relevant foreign-related economic laws and administrative regulations. It can be seen that the legal orientation for Taiwanese in entrepreneurship and employment in Guangxi is“foreign-funded”. c. Treatment for Taiwanese in entrepreneurship and employment in Guangxi
The Taiwan-related investment laws and rules in Chinese mainland always adhere to the principle of encouraging the investment from Taiwanese merchants and protecting their investment benefits to provide Taiwanese investors with preferential treatment of“super-foreign investment treatment” and“super-national treatment”.
（2） Labor laws for Taiwanese in entrepreneurship and employment in Guangxi
The labor laws involved for Taiwanese in entrepreneurship and employment in Guangxi mainly include Labor Law， Labor Contract Law and Industrial Injury Regulations. So far， both of the legitimate principles of the Labor Contract Law in mainland and Labor Standard Law in Taiwan are guaranteeing labors’ legal rights and interests to establish healthy and orderly labor market and assure harmonious and stable labor-capital relationship. The consistence of the legitimate principle determines there will be no principle difference between the two labor laws， but it still needs to pay attention to their specific differences.
（3） The problem of children education for Taiwanese in entrepreneurship and employment in Guangxi
The article 17 in the Rules for the Implementation regulates that the children of Taiwanese can study in mainland primary schools， secondary schools and colleges according to relevant national regulations. In addition， it also allows to establish schools special for the children of Taiwanese in areas concentrated by Taiwanese， which can solve the problem of the education for Taiwanese’ children and their future study back to Taiwan. In practice， because there are no relevant local laws and policies in Guangxi， Taiwanese children can only study in local key secondary schools and primary schools by sponsorship or relationship.
（4） Solutions for investment disputes for Taiwanese in entrepreneurship and employment in Guangxi
The Provision issued by the State Council in 1988 regulates that in case of investment disputes of Taiwanese， if they choose arbitration， they can only submit to the arbitration institutes in mainland or Hong Kong， because limiting the arbitration within mainland and Hong Kong is not beneficial for the protection of Taiwanese benefits. The Protection Act in 1994 absorbed the reasonable suggestions from Taiwanese that it no longer limits the arbitration places. The party involved can choose Chinese arbitration institutes and those in other countries or regions， which is respectful for Taiwanese’ selection of arbitration places. Meanwhile， beneficial for solving cross-straits economic disputes， the Rules for the Implementation in 1999 matching the Protection Act allows to employ Taiwanese to hold the post of arbitrator in mainland arbitration institutes. （5） Laws and regulations about financing for Taiwanese in entrepreneurship and employment
Because the financial department in mainland is so conservative that the loan is not smooth， it is very difficult for Taiwan-funded enterprises to borrow a loan. The preferential policies used to be promised in loan to encourage Taiwanese for entrepreneurship and employment in mainland are hard to be implemented in practice. The difficulty in financing also affects Taiwanese for entrepreneurship and employment in Guangxi.
4. The defects and improvement of the current laws， regulations and policies system
（1） Nowadays， the relevant laws， regulations and policies involving Taiwan boasts of the disadvantages as follows， lacking comprehensive legislation， high level legislation and coordination， it is suggested that more analysis should be put into relevant laws， regulations and policies， and set universal standard for relevant principles and regulations as well as to erase the controversy in the law system which would make the system keep pace with the current trend， as a result of which， the interests of the Taiwan entrepreneurs would be protected.
（2） Most Taiwanese who come to the mainland to start their own business deem that local favorable policies is one of the main reasons for them to invest in Guangxi， but compared to Fujian， Jiangsu， Zhejiang， Shandong and other provinces， the polices in Guangxi to encourage investment of Taiwan are still far from perfect.
（3） Part of the Taiwanese who starts their own business lack of the knowledge of the laws， regulations and policies involving Taiwan in Guangxi.
Conclusions
With the further development of the cooperation between Guangxi and Taiwan， more and more Taiwanese come to Guangxi to start business and investment， we need to continually improve the present regulations and policies involving Guangxi， and settle the practical issues and demand of the Taiwanese in their real lives for business and investment.
參考文献：
[1]宋锡祥.论涉台投资法律保护的现状、问题及其相关思考[J].台湾研究集刊，2012（122）：17-24.
[2]陈向聪.涉台法律规范体系若干问题研究[J].海峡法学，2010（46）：33-39.
[3]郑清贤.浅谈台商投资权益法律保障之完善[J].福州大学学报（哲学社会科学版），2014（6）：53-59.
[4]涂仕华.两岸投资法律保障制度的比较研究[J].中共南昌市委党校学报，2012.12，10（6）：55-58.
[5]吴林婧.大陆各区域台资进入模式比较：以海西经济区与北部湾经济区为例[D].桂林：广西师范大学，2014.
[6]裴文.海峡两岸劳动合同法比较研究[D].大连：东北财经大学，2011.