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近年来,台湾一方面采取系列措施吸引外商投资,另一方面却对祖国大陆的直接投资设置重重限制,祖国大陆投资者几乎难以入台。在WTO框架下,台湾当局的这种限制性的做法,既严重违反了WTO非歧视性原则,也违背了台湾的诸多入世承诺。本文拟在WTO框架下,从国际法理论上厘清台湾当局限制或禁止祖国大陆直接投资台湾法律制度的非法性与不合理性;指出台湾应当全面遵守WTO规则、切实履行其入世承诺,修改现有的一系列限制或禁止祖国大陆资本入台投资的法律规定,平等对待祖国大陆投资者,以促进两岸投资交流的良性互动。
In recent years, on the one hand, Taiwan has taken a series of measures to attract foreign investment while on the other hand, it has imposed numerous restrictions on the direct investment in the mother mainland, making it almost impossible for mainland investors to enter Taiwan. Under the framework of the WTO, such a restrictive approach by the Taiwan authorities not only seriously violates the non-discriminatory principle of the WTO but also runs counter to many of Taiwan’s WTO commitments. This article intends to clarify from the perspective of international law the illicit and unreasonableness of the Taiwan authorities in restricting or forbidding the motherland from directly investing in Taiwan’s legal system from the perspective of international law. It points out that Taiwan should abide by the WTO rules in all aspects, earnestly fulfill its WTO commitments, A series of laws and regulations that restrict or prohibit the mainland’s capital from investing in Taiwan should treat the mainland investors equally and promote the positive interaction between the two sides in investment and exchanges.