- 期刊
中國投資環境轉變與臺商經營策略：中國湘南三市的臺商經驗調查（2015-2023）
Changes in China's Business Environment and Taiwanese Firms' Strategies: A Survey of Taiwanese Firms in the Three Cities of Southern Hunan (2015-2023)
摘要
2010年代以來，中國大陸臺商遭遇到種種挑戰，中國政府的政策轉變，例如五險一金風波、移轉訂價查緝等，對臺商帶來嚴重衝擊，被國內主流財經媒體報導為「獵殺臺商」。2018年開始的中美貿易戰也增加臺商在大陸生產輸美產品的關稅成本，因此近幾年國內媒體大幅報導臺商撤退論。本文根據筆者2015年與2023年夏天，對同一批在湖南省南部臺商的田野調查，確認到2010年代中期以後，中國官方在強烈的政策衝擊（產業轉移政策轉變、五險一金負擔明確化、移轉訂價查稅）之後，為了緩解衝擊力道，中國政府推出了補救措施。並且中美貿易戰爆發後，中國政府為了挽回臺商信心，某些衝擊性政策的施行立刻暫停。因此儘管2010年代臺灣不少媒體形容中國的衝擊性政策是「清算臺商」，但事實上到了2023年，這些政策已經是臺商可控管風險。關於中美貿易戰的影響，雖然臺商為了避險中美貿易戰，確實在2018年後有將生產線移往中國以外第三地佈點的趨勢，不過並非全面性撤退，而是臺商考慮到貿易戰風險後的多元佈局。根據2023年夏天筆者在湘南田野調查的觀察，海外產能分散的避險措施，與中國據點的繼續深化發展，兩種策略並存的臺商其實不少。
並列摘要
Since the 2010s, Taiwanese firms in China have encountered several difficulties. Policy changes by the Chinese government, such as investigations into transfer pricing and the dispute over five social insurance and housing funds, had a significant impact on Taiwanese firms, leading to what Taiwanese media have described as "hunting Taiwanese businesspeople." The U.S.-China trade war that began in 2018 has also increased tariffs for Taiwanese firms and reports of Taiwanese firms' retreat from China have become common. Based on fieldworks conducted in 2015 and 2023 on Taiwanese firms in southern Hunan, this paper argues that the high-impact Chinese government's policy changes in 2010s - more specifically those implemented after the start of the trade war - appear to have become a manageable risk for most Taiwanese firms due to various supplementary policies aimed at mitigating the shock. Although many Taiwanese firms move production lines out of China since 2018, for most of them it is part of a diversification of location rather than a complete retreat. Further fieldwork in the summer of 2023 reveals that many Taiwanese firms in China have simultaneously built new factories in other countries while expanding existing factories in China.