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改革开放以来,中国大陆以其广大的市场潜力吸引了大批台商涌入,掀起一阵阵台商投资热潮。同时大陆为了吸引鼓励更多的台湾投资者来大陆,对前来投资的台商采取了一系列优惠税收减免政策。一方面,大部分守法台商正当经营,遵守中国法律法规,运用有效的营销策略在大陆不断拓展事业;另一方面一些台商则利用大陆有关法律法规和管理制度的疏漏及一些地方工作人员的失职,投机取巧,大行左道旁门,以赚取非法利润。本文拟对此作一简要探讨,以引起人们的注意。
Since the reform and opening up, mainland China has attracted a large number of Taiwanese businesspeople with its vast market potential, setting off a wave of investment by Taiwanese businesses. At the same time, in order to attract more Taiwanese investors to the mainland, the mainland has adopted a series of preferential tax relief policies for Taiwanese businessmen who have come to invest. On the one hand, most law-abiding Taiwanese businesses are operating properly, complying with Chinese laws and regulations, and using effective marketing strategies to continuously expand their businesses in the mainland; on the other hand, some Taiwanese businessmen use the omissions of relevant laws, regulations, and management systems in the mainland and some local staff. It is dereliction of duty, opportunism, and big-time left-hand sides to earn illegal profits. This article intends to make a brief discussion of this to draw people’s attention.