台商在中國大陸經營模式之演變：政治經濟學的視角

本文對中國大陸江蘇省各城市的七家製造業台商進行訪談，並以政策面、勞力成本面、技術優勢面三項經營環境之變數，及以1990～2000、2000～2012、2013～2019年三個階段為訪談及研究架構，探討製造業台商自1990年代至今所經歷之經營環境變化及因應方式，並將訪談結果結合過往相關研究文獻以寫作論文。本研究得出結論是自1990年代以來至今，在大陸的製造業台商分別在政策優惠面經歷了三年免稅、五年稅減半的「三免五減半」（部分企業則拿到了五免五減半）等稅務政策上的優惠；在勞力成本面經歷了地方政府幾乎每1-2年就調漲基本工資的勞力成本上升，二十多年來至今，翻了超過5倍；最後在相對陸企技術優勢面，從早期非常有優勢到有5家仍有優勢，在當地存活良好，2家已無優勢或剩一點優勢，整體而言，台商的企業技術優勢相對陸企呈下降態勢；而面對這些經營環境的變化，眾家台商各自主要以海外生產，技術升級、降低成本三種方式來因應。

關鍵字

製造業；台商經營模式；中國大陸

並列摘要

The author interviews seven Taiwanese manufacturing companies in the different cities of Jiangsu Province in mainland China, and discusses with them the changes of business environment and coping strategies since 1990s based on three business environment variables of policy, labor cost and technical advantage with the interview and research framework spanning three stages from 1990 to 2000, from 2000 to 2012 and from 2013 to 2019, and combines the results of interview with relevant literature in the past to write the paper. This study concludes that since the 1990s, Taiwan manufacturers in mainland China have enjoyed tax preference of “three exemptions and five reduces”, that is three years of tax exemption and five years of tax reduction in half (some even got five exemptions and five reduces). As for labor cost, the local government has increased the basic wage almost every 1-2 years, leading to the increasing of more than 5 times in the past 20 years. Finally, in terms of technical advantages, five companies still have advantages to survive well and two have no any or just little, which were quite competitive in early stage. Overall, the technological advantages of Taiwan companies are declining compared with those of mainland enterprises. In the face of these changes in business environment, many Taiwanese companies have responded mainly by overseas production, technology upgrading and cost reduction.