本研究主要目的為探討中國大陸勞動合同法及企業所得稅法對台商的衝擊，了解台商對中國大陸勞動合同法及企業所得稅法實施後的應變措施、投資策略及人力資源管理模式。我們將比較中國大陸新舊勞動合同法與企業所得稅法的異同，並與其他國家的相關法規與優惠措施進行分析，探討這些法規對不同產業台商的影響，嘗試評估鼓勵台商回台投資的不同政策可行性，以及擬定具體的政策建議。 本研究利用實地考察、問卷調查及深度訪談方式，歸納出以下幾點發現：(1)勞動合同法與企業所得稅法對台商的影響，其負面效應大於正面效應。兩法規的實行將增加台商的勞動成本，進而使得毛利率下降、風險提升，對勞工密集型產業的影響尤其嚴重。(2)中國大陸施行勞動合同法的本意，除保障其勞工權益外，亦希望能改善中國大陸投資環境，俾使其產業結構從勞動密集，逐漸轉型為技術密集。然而，該法實施將對未來外商赴中國大陸投資的意願造成影響，亦對已經在中國大陸投資發展之廠商造成衝擊，導致部份台商回流的現象。(3)企業所得稅法的實行，對於原本稅率高於25%的產業有利，但對原本稅率低於25%的企業而言，大幅壓縮企業的獲利能力，亦增加其稅務風險。 本研究建議政府當局為因應國際經濟不景氣，降低勞動合同法及企業所得稅法對台商的衝擊，宜規劃多項政策鼓勵台商回流，提升台灣國內投資與競爭力。此外，幫助廠商進行技術轉型，加強研發能力與創新能力的培養，同時對外尋求新的機會，或重新檢視營運佈局，才是台商因應中國大陸勞動合同法及企業所得稅法的長遠之計。 This paper primarily discusses the impact on Taiwan businessmen brought by the implementation of the Labor Contract Law of the People’s Republic of China (LCL) and Corporate Income Taxation so as to understand how Taiwan businessmen react to those implementations of regulations in investment strategies and human resource management model. As comparing the LCL with Corporate Income Taxation, we also analyze the regulations and advantage programs adopted in other countries which are analogous to LCL and Corporate Income Taxation. In this way, we can assess the individual impact imposed by those statutes on each Taiwan businessmen’s industry, estimating the possibility of using differential policy to help lure capital back to Taiwan, and substantiate policy recommendation. This research proposes that in corresponding to the global recession, the government administration should establish various policy measures to help attract Taiwanese capital back so as to promote domestic investment and international competitiveness. Our government should simultaneously assist manufacturers to process techniques transformation, reinforcing research and innovation capabilities. The corporations are required to search for business opportunities and reexamine the allocation of their resources. These policy and business measures could go a long way in correspondence to the LCL and Corporate Income Taxation.
