廠商轉型為自由港區事業相關問題及對策之研究－以臺中港為例

Study on Problems and Solutions for Firms to Transform to Free Port Enterprises -- Applied to Firms in Taichung Port

唐伯芬(Po-Fen Tang)

指導教授 ： 陳春益

長榮大學/管理學院/經營管理研究所(博)/碩士(2006年)

摘要

臺中港自由貿易港區面積達536公頃，為基隆港8.00倍，臺北港2.84倍，高雄港之1.35倍，除可供貨主儲存貨物、重新組裝配銷，更可結合自由貿易港區租稅優惠、資金流通、自主管理等利基，提供業者投資設廠，作為區域性加工再出口及物流中心，有利臺中港廠商自「碼頭裝卸」、「貨物儲轉」，轉型至從事「生產加工」之高附加價值作業，應為四海港自由貿易港區發展潛力最大者。
然臺中港自由貿易港區招商進度不如預期，法令立法設計與實務運作尚處磨合階段。再者，台中港自由貿易區內廠商涵蓋航運業、倉儲業、物流業、製造業等業別，與三海港自由港區事業多屬航運業不同；復臺中港自由貿易港區包括商港設施用地及專業區，亦與其他三港僅包含商港設施用地不同。因此，探討臺中港廠商轉型為自由港區事業所面臨之課題較國內其他海港自由貿易港區複雜許多。
為深入瞭解廠商遭遇之困難，俾進一步協助廠商轉型為自由港區事業，本研究以臺中港自由貿易港區為例，個案分析港區內四家代表性廠商，除探討廠商轉型為自由港區事業所考量因素、營運型態前後差異及利弊分析，並解析其所面臨之課題，包括「自由貿易港區設置管理條例」之一般性課題（如勞工僱用限制），以及臺中港倉儲業、製造業、物流業之特有課題，如課稅型態認定、法律競合問題等。本研究研提整合商港法與自由貿易港區設置管理條例、強化兩岸便捷化、以及提昇自由貿易港區功能等對策，供相關單位招商及後續研究之參考。

關鍵字

自由貿易港區 ； 臺中港自由貿易港區

並列摘要

Free Trade Zone (FTZ) in Port of Taichung has totally 536 hectares. Taichung FTZ is 8.00, 2.84, 1.35 times larger than Keelung FTZ, Taipei FTZ, and Kaohsiung FTZ, respectively. Because of its complete area, Taichung FTZ could provide multifunctional services such as goods storage, repacking, reassembly, and distribution. Moreover, taking the advantage of tax & duty exemption, free movement of capital, and autonomous management system , Taichung FTZ could attract investors to set up their factories for regional deep-going processing and global logistics activities. This could help private companies extend their business scope from stevedoring, wharehousing to high-value-added manufacturing. The future development of Taichung FTZ could have the most potential compared to other sea port FTZs in Taiwan.

However, the outcomes are not satisfying. Because FTZ mechanism has been first introduced in Taiwan, the performance of attracting investment is behind scheduled progress. The regulation of FTZ Act still needs some time to adapt to actual operation.

Industries in Taichung FTZ contains shipping, logistics, wharehousing, and manufacturing, whereas Keelung FTZ and Kaohsiung FTZ cover shipping industry only. Besides, Taichung FTZ includes not only “zones for commercial port facilities” but also “specialized zones”. Thus, studying firms in Taichung Port to transform to free port enterprises is much more complicated than those in other ports in Taiwan.

In order to comprehend the difficulties encountered by companies and facilitate FTZ promotion, this research takes Taichung FTZ as an example. Through case studies of four representative companies in Port of Taichung, we found effecting factors, modes difference, pros and cons for companies to transform to free port enterprises. We classified problems into general issues and specific issues. General issues are like “foreign employment limitation”. Specific issues like “double taxation” and “overlapping of Commercial Port Act and FTZ Act” are found only in warehousing, logistics and manufacturing industries within Taichung FTZ. Some suggestions are made from this research, such as law modification, strengthening cross-strait trade, and enhancing FTZ systems for relative authorities’ reference.

並列關鍵字

Free Trade Zone ； Free Trade Zone in Port of Taichung

參考文獻

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