| 摘要(英) |
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.
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