隨著台商赴大陸投資之家數、規模與預期投資回收期間，有逐漸增加、擴 大與延長之際，其衍生之所得稅問題卻未隨投資活動之增加而謀以因應之 道。故本研究針對此一問題，首先探討現階段兩岸經貿關係之進展情況及 台商赴大陸投資動機中，租稅扮演之地位與重要性程度。繼而針對主題， 將現階段台商至大陸間接投資，所涉及之所得稅規範，分別自台灣與大陸 兩地區加以論述，並發掘分析其所隱含之問題。而隨間接投資所引發之國 際租稅規避問題，則透過租稅庇護所及移轉計價二主題作詳盡之剖析。經 由上述三個面象之討論分析後，茲將本研究結論歸納為下列四點： (一) 國統綱領作為租稅政策指導地位之適宜性有待商確，本研究以為宜按實質 經貿發展情況加以研擬。 (二)對大陸投資之所得稅問題，不單只從大陸 地區發生之所得應否納入課 稅來討論，還須配合間接投資之現制與我 國課稅管轄權無法及於大陸 之現況，加強涉外所得課稅制度之規範。 透過移轉計價實質課稅原則與反租稅庇護所稅制等措施的推展，方能使因 兩岸交流所引發之所得 稅問題，獲得徹底的解決。 (三)落實租稅協 約之簽訂。 (四)從促進兩岸間賦稅體制差異之了解與文書驗證資料蒐集 等之合作，進而逐步縮短兩岸租稅體制之差異，此乃兩岸租稅整合應有之 步序。

This research mainly investigates the risks of the four large nation-owned banks of Mainland China. Starting from the analysis on banking theories, laws of financial organization management and the reform and opening of financial market, the research carries out case studies according to the financial reports of the four large nation-owned banks from 1985 to 2001, and finally concludes by outlining the operation risks of the four great nation-owned banks.

2011年政府開放大陸學生來臺修讀學位，陸生來臺成為兩岸關係發展重大里程碑之一，本研究採用深度訪談之方式，選取政治大學2013-2014年間在校之交換陸生及學位陸生共18人為訪談對象，就來臺求學動機、在臺適應情況與陸生政策效果等三個面向，探討開放陸生來臺政策之影響：(1)在來臺動機方面，分別從吸引和阻礙陸生來臺不同原因切入，討論其對於陸生來臺積極促進或消極阻礙的影響；(2)在適應情況方面，依來臺前後預期想法與實際情況之差別，以及受訪者調整適應方式和校方協助建議等角度，分析陸生在臺適應問題與所需協助；(3)在政策效果方面，以受訪者對於臺灣發展情況正面肯定與負面批判之印象，和現行陸生政策對兩岸關係發展影響及未來政策調整方向之建議，進行政策相關影響評估。 經過訪談資料整理，本研究歸納政治大學之交換陸生與學位陸生受訪者回應，分別對陸生來臺利多與利空因素、陸生在臺面臨問題與適應情況、陸生對臺灣發展情況觀察以及開放陸生來臺政策利弊影響的意見反饋，進行相關因果分析與應對建議，期許能發揮權衡利弊揚長補短的效果，作為未來陸生政策影響評估及修改調整之參考。 關鍵詞：開放陸生來臺政策、交換陸生、學位陸生 / In 2011, the government implemented the policy to accept Mainland China students to study in Taiwan, which is regarded as one milestone of cross-straits relationship. In the study, interviewing method was employed to reveal influence and effect of the policy. The interviewees included in total 18 degree and exchange students from Mainland China who studied at National Chengchi University in 2013 and 2014, and they were asked questions in following three aspects. First, in terms of the motivation, the interview probed into factors that attract and hinder Mainland China students to study in Taiwan, furthermore discussed the factors’ influence. Second, in respect of adjustment, the study analyzed problems faced by Mainland China students to adapt to new conditions and what kind of assistance they require, mainly based on the answers to whether there is gap between interviewees’ anticipation and reality and how they adjust themselves internally and externally. Third, concerning effects of policy, the interview covered the participants’ impressions on development of Taiwan and advice on current policy of Mainland China students, thereby evaluated influence and effect of the policy. By collecting and analyzing interviewing records, the study concluded the response of degree and exchange Mainland China students at National Chengchi University, demonstrating conclusions and causality of their incentives and barriers to studying in Taiwan, their adjustment and problems in new environment, their perspectives on development of Taiwan and policy of Mainland China students. The findings of the study will provide universities in Taiwan with informative sources for attracting more Mainland China students and understanding their need. In addition, some advice on the policy of Mainland China students are presented for the educational administration to maximize the strengths whilst minimizing the shortcomings. Key words: the policy of accepting Mainland China students studying in Taiwan, exchange students from Mainland China, degree students from Mainland China

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廣告可說是一種文化傳播的形式，顯現出社會和文化的產物。廣告藉由專業性的創意與製作，使得廣告訊息以價值轉換的方式建立某些社會規範和描繪某些社會行為，來創造出某些社會現實，以符合消費者的需求與慾望，最後達到獲得消費者認同的目的。中國大陸隨著經濟的改革開放，廣告業的發展也開始邁入一個新的里程碑。波里(Pollay,1986)指出，由於商業化盛行的結果會導致整個傳統文化價值結構產生改變。因此，從探究中國大陸廣告內容的途徑，可做為了解中國大陸改革開放後文化價值演變趨勢的基礎。廣告中所呈現出文化價值的概念可定義為「將文化中的某種信念、準繩、態度、行為或參考架構做為廣告訊息（包括廣告插圖、標題、標語口號與文案）中的內容主旨，並以特定的訴求方式禪達，使消費者據以判斷產品或服務的好惡標準。」本研究以「權力距離」、「不確定性規避」、「個體對群體」、「剛性對柔性」、「西化象徵」等文化價值特性探討廣東省南方日報與上海市解放日報廣告中的文化呈現。本研究發現，南方日報與解放日報廣告中的主要文化價值特性呈現一半是集中在「不確定性規避」的文化特性上。另外，也發現時間、商品類別、廣告主國別、訴求策略、訴求類型等自變項與廣告中的主要文化價值特性之間的關係，以統計方法中的卡方檢定，達到顯著水準。

中山先生思想的歷史哲學是民生史觀，馬克思主義的歷史哲學是唯物史觀，兩者各有其不同的哲學基礎和理論體系，是本質截然不同的思想學說，不宜相混。以馬克思主義立場、觀點和方法研究中山先生思想，其結果將悖離中山先生思想的原貌。將中山先生思想和馬克思主義進行學術上的比較研究，自有其研究價值。但若要正確認識、瞭解中山先生思想，最恰當的方式是根據中山先生思想自身的觀點、體系去進行研究。以馬克思主義的立場、觀點和方法，去從事解釋中山先生思想的作法，那是強將馬克思主義的靈魂注入中山先生思想的軀殼，會造成扞格不入的後果。一些較少遭受馬克思主義束縛的學者的詮釋見解，自然較能反映中山先生思想的本來面貌。 本論文撰寫的主旨，是要探討在馬克思主義意識形態支配下的中國大學界對中山先生思想所作詮釋與評價的諸般情況。 本文共為八章二十五節，全文約四十萬字，各章節重點如下： 第一章：緒論。分為三節，旨在分別闡明本論文的研究動機與研究目的、研究途徑與研究方法，以及資料處理與名詞界定。 第二章：大陸學界詮釋與評價中山先生思想的演變歷程。分為四節，其中包括中共建黨後至建立政權前、中共建立政權後至文革前、文革時期以及文革結束後的改革開放等四個時期，主要在探討中共黨人和大陸學者在這些不同時期詮釋與評價中山先生思想的嬗遞、變遷過程。 第三章：大陸學界詮釋與評價中山先生思想的理架構。分為三節，其中分別對大陸學界據以詮釋、評價中山先生思想的指導架構：馬克思歷史唯物主義，列寧、毛澤東評價中山先生思想的論點，作一觀察與分析。 第四章：大陸學界研究中山先生思想的全局性觀點研析。分為三節，分別就大陸學界如何如「資產階級革命思想」、「三大政策」、「新舊三民主義」等思維模式、制式名辭，以關涉全局式的脈絡融入整個對中山先生思想的詮釋、評價系統，進行研析。 第五章：大陸學界對中山先生民族思想的詮釋與評價。分為三節，主要在探討大陸學界對中山先生的反帝思想與政策、中山先生反滿與大漢族主義間的關係，以及大陸學界對中山先生恢復中國傳統文化和固有道德等思想主張所作的詮釋與評價。 第六章：大陸學界對中山先生權思想的詮釋與評價。分為三節。旨在探討大陸學界對中山先生的革命三程序、權能區分，以及五權憲法等思想主張所作的詮釋與評價。 第七章：大陸學界對中山先生民族思想的詮釋與評價。分為三節，主要在探討大陸學界對中山先生有關資本問題、土地問題，以及發展實業和利用外資等思想主張所作的詮釋與評價。 第八章：結論。分為三節，綜合各章所論，對大陸學界詮釋與評價中山先生思想的全過程作一整體性回顧與提出檢討，並提出對大陸學界詮釋與評價中山先生思想的未來展望和建議，最後一節則在敘明中國統一問題的解決與中山先生建國理念間的重要關聯。

The experience and history shaped by various political groups in the modern history of Taiwan has left a significant mark in the hearts of the island¡¦s citizens. Ever since the 1990¡¦s, even the KMT, a party that had always regarded China ethnicity as the essence of localization, has gradually altered its insistence towards a less constrained attitude. As a result of this, the difference in national identity and the notion of culture emerges, leading Taiwan into an era of liberated ideas about national identity. Lee Teng Hiu was the first citizen elected president of Rublic of China, Taiwan. He was brought up during the Japanese occupation, but accepted the radical political changes brought by the national government after the war. During his political career, he had experienced colonial, autocratic, authoritative, and democratic government systems. The combination of Japanese, Chinese, and American education during his academic pursuit had opened up his unique perspective of the world. Profoundly influenced by Kitaro Nishita¡¦s topical philosophy, the samurai spirit of Nitobe Inazo, Christian doctrines, and Marxism and Hegel¡¦s logical thinking, Lee found the motivation to authenticate his principles. In fact, the personal biography of Lee himself, is pretty much a representation of the modern history of Taiwan. Because Lee is one of the most influential political elites in the history of Taiwan, his notion of the awareness of Taiwan and his comprehension and treatment of Mainland China also had a profound influence on the people of Taiwan in terms of their memories of history and collective identity. Thus, to understand how this collective identity had developed and transformed throughout the history of Taiwan, it is essential to scrutinize Lee¡¦s awareness of China, and the origin of his learning. This research seeks to discuss the formation of Lee¡¦s concept of identity, whether or not the key of this identity has evolved, and how that sense of identity has roamed. This will be done through the analysis of the Taiwanese social structure during Lee¡¦s upbringing, restoring the Taiwanese society during the Japanese occupation of the Taisho and Showa dynasties, where the origin of his historical perspective on Mainland China came from, and also his concepts and experiences during adulthood. Lastly, the same notion of identity of his contemporaries will be compared in order to comprehend the origin of influence of the identity of Taiwan in Lee. After all, this sense of identity of the political elites will conceptualize, theorize, and the electoral issues will continuously influence the public notion of national identity. Thus, the clarification of the elite¡¦s notion will allow the understanding the identity at a subterranean level.

This study is based on information integration theory (IIT) .First, we use general questionnaire to find out the influence the choice of attending school factors, then analysis these factors into the information integration theory experiments which, from the psychological cognitive process to explore the knowledge and judgment of the southern Taiwanese students studying to the mainland China. According to the general questionnaire for students, parents and teachers. The results of three groups to be substituted into the information integration experiment. Otherwise, understanding the current educational environment for these three groups of objects survey is very important. The IIT experiment is for 50 students who are lived in Southern Taiwan, the factor derived in accordance with the general questionnaire is divided into "school assessment" and "social conditions", and these two oriented survey in the southern students' cognitive structure to the mainland China, integrated model, as well as the willingness of study in mainland China. The results are as follows: 1. Among the general survey results, most students and parents still do not have much intention to visit the mainland to study, but in the teachers, most teachers are willing to recommend students to the Chinese mainland to school and stay in mainland China. 2. From the analysis of 50 samples of information integration experiment, the first we use FM # 1 to get the result. Only 21 samples belonged to the average mode, then 21 samples use software AVERAGE weight and psychological value, most of the students in the choice of school at the same time, the school assessment is more important than the social conditions. There are 9 students care about the social conditions most.

With the emergence of China market, MNCs are so attracted by it on one hand, and so afraid of the high failure ratio of entering the Mainland China market. During the process of chasing the Mainland China market, MNCs usually rely on the subsidiaries of Taiwan for support, and utilize it to enter Mainland China. However, with the marker of Mainland China turning bigger and bigger, lots of MNC Taiwan subsidiaries seem to face the threat of substitution of China Subsidaries, and come up with the question weather Taiwan subsidiaries should be continued or not. This study has focused on the subsistence of Taiwan subsidiaries and the relationships between the Cross-Strait subsidiaries. This research is under the observation of Taiwan subsidiaries¡¦ value, Cross-Strait subsidiaries¡¦ resource asymmetry, and the nature of value activities, to explore how these variables influence the subsistence of MNCs¡¦ Taiwan subsidiaries. By Use of the strategic role of MNC subsidiaries, subsidiaries¡¦ dependence on MNCs, resource based view, and subsidiary¡¦s network characteristics, this research probe into the independent variable that influence the subsistence of Taiwan subsidiaries and the relation between Taiwan and China subsidiaries. This research uses questionary survey to collect data. The population is the list of foreignenterprises in Taiwan published by Dun and Bradstreet, 1999 / 2000. The subsidiaries belong to manufacturing industry and non-financial service industry and are owned by foreign MNCs. The scale of these subsidiaries is above 30 people and still under operation by now. We use multi-regression analysis, ANCOVA analysis, and binominal logistic regression analysis to examine the effects of independent variables on Taiwan subsidiaries¡¦ threat of subsistence. After analyzing 59 MNCs¡¦ Taiwan subsidiaries, the results reveal that the importance of Taiwan subsidiary, the resource and capability of Taiwan subsidiaries, the integration of Taiwan subsidiaries with MNCs, the local responsiveness of Taiwan subsidiaries , the industrial embracement of Taiwan subsidiaries, the similarity of value activities between Taiwan and China subsidiaries, do have influence on Taiwan subsidiaries¡¦ subsistence. In addation, different kinds of relation between Taiwan and China subsidiaries have its specific combination of dependent variables, and imply different degree of threat of subsistence.