自2007年以來,中國陸續頒布實施一系列的外資相關經濟政策,對其整體投資環境造成巨大的影響,也直接衝擊眾多中國台商。因此,東協國家的投資環境,相較之下更具吸引力。本研究以中國、越南和印尼三個國家,來進行經濟政策和投資環境的比較研究。 本文從政治經濟的角度出發,經濟政策為主,投資環境為輔。經濟政策方面,研究2007年到2013年三個國家提出相同面向的經濟政策,即中國的《企業所得稅法》、《勞動合同法》和「出口退稅政策」,越南的《企業營業所得稅》與《勞動法》,以及印尼的《投資法》、《所得稅法》和「免稅期政策」。投資環境方面,採用日本學者Souknilanh Keola的研究脈絡,將投資環境的指標分成較為完整的四個類型:宏觀經濟因素、公共建設因素、供給與需求因素、政策因素,來進行比較研究。 希望能夠提供讀者一些中國、越南與印尼的投資環境資訊,以及投資評估的參考依據,讓欲前往三個國家進行投資的台商,能更加瞭解三個國家目前投資環境之狀況。
From 2007 onwards, China started to take effect on some economic policies. They affected a lot China’s investment climate, and attacked large Taiwanese companies. Therefore, ASEAN's investment climate is charming more for Taiwanese enterprises. The purpose of this research is to compare and analyze the economic policies of China, Vietnam and Indonesia. The main subjects of this study will be economic policies, and the investment climate in these countries. For the first part, the decisions in terms of economic policies made by China, Vietnam and Indonesia show a similarity between these countries from 2007 to 2013, like the tax and labor. For the second part, Souknilanh Keola’s research determines four elements which affect the investment climate. I will show you that these factors affect China, Vietnam and Indonesia's investment climate. The aim is to compare and analyze the factors for each of these countries. I hope this paper could provide a synthesis of information about the investment climate of the three countries, and let people understand the conditions about it.