| 摘要: | 彭博報導，中國工資較低和貿易全球化已促使臺灣企業把工廠移至中國，桃園長期以來深受其害。不過，隨著美國和中國貿易談判不順，雙方緊張氣氛升高，臺灣大型科技公司如今紛紛把部分產線移回故鄉，許多業者第一選擇就是桃園。
從中美貿易開始，各國持續關注發展，期間在中國大陸設廠的國外企業及臺商，紛紛找尋亞洲新據點，東南亞各國紛紛祭出投資優惠政策，積極招商引資，臺灣為鼓勵臺商回流，也積極研議獎勵政策，這波回流潮，已創造臺灣產業生態結構改變，並增加了就業機會，回到國內，各縣市政府為了這波回流潮，亦積極展開招商策略，盼獲臺商青睞，增加投資，創造就業機會，隨著經濟部歡迎臺商回臺投資行動方案通過，回流臺商審查通過案件量日增，迄至109年3月17日審核通過臺商，已達174家，總投資金額約新臺幣約 7,194億元，估創造本國就業約59,457人，桃園投資金額達1,546億；估創造就業約19,402人，占上開全部投資額的四分之一。
中國武漢肺炎疫情擴大，燒向臺商重鎮廣州、深圳等地，疫情可能加速臺商回臺。又規劃已久的桃園航空城計畫，業經中央審查通過，預計109年上半年區段徵收公告，桃園將擁有287公頃的產業用地，且亦同時規劃開發9處產業園區，如何吸引臺商及國內外企業投資桃園，進駐上述開發中的產業用地，成為桃園經濟發展的重要課題，國內其他5都亦積極展開招商引資策略規劃，如何能領先群雄，拔得頭籌，須審慎檢視桃園現行的獎勵政策及獎勵規定。
桃園為了鼓勵企業投資桃園，於105年制定「桃園市產業發展自治條例」，實施至今已逾4年，隨著全球產業發展局勢，及國內各縣市的招商競爭，加上實施期間遭遇一些法規執行上的問題，面臨檢討修正時期，如何提升優惠項目，吸引智慧產業進駐，帶動桃園傳統產業的升級，鼓勵雇用在地勞工等等產業政策，為修法的主要考量。
我國中央與地方政府權限劃分，一直是中央與地方政府角力拉扯的議題，因此地方政府如何在自治權限內，提升獎勵優惠項目，將有限資源花在刀口上，是本論文研究的重點之一。俗語說：「知己知彼，百戰百勝」，了解競爭者獎勵政策及法規，成為修法的必要研析的重點，本論文針對國內外政府機關投資獎勵法規予以研究分析，作為修法的參考。
;According to Bloomberg News, China′s relatively low wages and trade globalization have prompted Taiwan’s enterprises to move their factories to China, and Taoyuan has suffered greatly for a long time. However, as trade negotiations between the United States and China do not go well, and tension between the two sides has increased, Taiwan′s large technology companies have now moved some of their production lines back to Taiwan. Taoyuan city is the first choice for many businesses.
Since the beginning of Sino-US trade, other countries pay highly attention to its progress. During the period, foreign enterprises and Taiwan businessmen which set up factories in China have looked for new locations in Asia. Countries in Southeast Asia have offered preferential investment policies, actively engaged in attracting investment. The economic and ecological structure has changed and increased employment opportunities. In Taiwan, county governments and municipal governments have also actively pursued several business promotion strategies to cope with this trend. They are looking forward to receiving favorable attention from Taiwanese businessmen, increasing investment, and creating employment opportunities. As the Ministry of Economy approves the Taiwanese businessmen′s investment action plan, the number of examined and approved cases of return has increased to 174 on March 17, 2020, with a total investment of about NT$7,194 billion. It is estimated that about 59,457 employment opportunities will be created in the country, and the total investment in Taoyuan city will reach NT$1,546 billion. It is predicted that about 19,402 employment opportunities will be created, accounting for a quarter of the total investment.
The outbreak of pneumonia in Wuhan, China, has expanded and has spread to the major towns where Taiwanese businessmen locate, Guangzhou and Shenzhen. The outbreak may accelerate their return to Taiwan. The long-planned Taoyuan Aviation City plan has been examined and approved by the central authority. It is estimated that Taoyuan will own 287 hectares of industrial land in the first half of 2020. Besides, it also plans to develop nine industrial parks. The other five countries in Taiwan are also actively engaged in the planning of investment promotion strategies. They review Taoyuan′s existing incentive policies and incentive provisions carefully to have a better understanding of how can they lead the industry and win the first step.
To encourage enterprises to invest in Taoyuan, Taoyuan enacted the "Taoyuan City Industrial Development Autonomy Regulations" in 2016. It has been in force for more than four years. In line with the situation of global industrial development and the competition of investment in various counties and cities in Taiwan, as well as the problems encountered in the enforcement of certain laws and regulations during the implementation period, such as how to enhance the promotion of concessions, how to attract smart industries to enter the market and to promote the upgrading of the traditional industries in Taoyuan, encourage the employment of local workers, and other industrial policies, which are the main considerations for amending the law.
The division of powers between the central and local governments in Taiwan has always been an issue. Therefore, how can local government, within its autonomy, increase the incentives and utilize limited resources on priorities is one of the main points of this thesis. As the old saying goes, “Know the enemy and know yourself; in a hundred battles you will never be in peril.", researching and analyzing the incentive policies and regulations of competitions is necessary for amending the law. This paper has studied and analyzed the investment incentive regulations of a domestic and foreign government as a reference for amending the law. |
