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台胞投资中有关居民待遇的法律问题——以《台湾同胞投资保护法》及其细则为基础

发布时间:2018-11-29 08:14
【摘要】:台胞投资权益保护事关两岸关系发展大局。大陆方面现行台胞投资权益保护规定提供了台胞投资权益保障的行为依据,在保障台胞投资权益方面发挥了重要作用。然而,关于台胞投资权益保护的相应规定中,台胞居民待遇问题尤为引人注目。台胞投资领域的居民待遇问题是实践过程中的基础,其他规定的基石,同时也是对台胞投资定位、分析以及正确处理的基本规定。但是,从台胞投资最基础的概念定义到法律体系,台胞投资的居民待遇问题都存在着很多缺陷,需要进一步进行完善。本文通过对历史的梳理,探索台胞投资居民待遇发展历程、出台背景,对国民及居民的词源进行深入探析,分析比较"国民"及"居民"的大小、异同,从而找出"国民待遇"与"居民待遇"的本质区别,"比照外商"的名词分析等角度,进一步解析居民待遇的内涵和外延,针对现存的法律体系存在的问题提出自己针对性的完善建议,从而更好的实现台胞在大陆投资问题。
[Abstract]:The protection of investment rights and interests of Taiwan compatriots has a bearing on the overall situation of the development of cross-strait relations. The current regulations on the protection of investment rights and interests of Taiwan compatriots in mainland China provide the behavioral basis for the protection of investment rights and interests of Taiwan compatriots and play an important role in safeguarding the investment rights and interests of Taiwan compatriots. However, among the corresponding regulations on the protection of investment rights and interests of Taiwan compatriots, the issue of the treatment of residents of Taiwan compatriots is particularly noticeable. The issue of residents' treatment in the field of Taiwan compatriots' investment is the foundation of the practice process and the cornerstone of other regulations, and it is also the basic rule for the positioning, analysis and correct handling of Taiwan compatriots' investment. However, from the definition of the most basic concept of Taiwanese investment to the legal system, there are many defects in the treatment of residents invested by Taiwan compatriots, which need to be further improved. By combing the history, this paper explores the development course of the treatment of the residents invested by Taiwan compatriots, introduces the background, deeply analyzes the etymology of the people and the residents, and analyzes and compares the size, similarities and differences between "the people" and "the residents". In order to find out the essential difference between "national treatment" and "resident treatment", and to further analyze the connotation and extension of residents' treatment, Aiming at the problems existing in the existing legal system, the author puts forward his own suggestions to improve the investment of Taiwan compatriots in the mainland.
【作者单位】: 中国政法大学国际法学院;中国政法大学台湾法研究中心;
【分类号】:D922.291

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