近二十年來，中共對台資企業的政策演變相當複雜，從政策形成、制定、執行、評估與修訂觀看，實際上已走過一次或多次的政策循環，也歷經不同的環境、機構、決策者與政策學習。瞭解這長期的演變具有相當研究價值。但這政策研究不能只專注於負責政策制定的中央部門，而疏略實際執行地方政府的重要角色。因此，將政策佈局與實踐落腳到特定的地區與地點，可從中獲得深層的政策真相，甚或背離。 在大陸各省中，福建與台灣隔海相望關係最為密切，歸納有地緣、血緣、史緣、香火、物緣、俗緣等六大親密關係。選擇福建省作為個案研究對象，頗能突出這人文、歷史特點。從實際出發亦較之對大陸其它省份更兼具現實意義。換言之，閩台間具有這種相同或相近的人文、歷史與族際文化關係，有著長期穩定性，經得起任何環境變遷衝擊，而尋得認同與所謂「回歸」作用。而北京在規劃福建對台開放戰略的針對性，不會放過這諸因素在各方面的特殊作用。 隨兩岸關係進展，大陸改革開放的擴大與深化，閩台交往日漸頻繁，研究福建台資政策更加引起我們重視。本文結合歷史研究法與系統理論的研究架構，針對福建個案的演變進行分析，並提出一些規範性思考供參。 本文第一個研究主題，分析影響福建台資政策的長期與短期環境變數。研究發現福建台資政策發展過程與實踐與大陸政經情勢及兩岸關係發展進程密切相關，並確實體現其特殊對台關係與優勢。 本文第二個研究主題，是在探討決策者或參與者對福建台資政策之影響，並以「省領導層」為出發點，向上溯及與中共中央領導層的互動，向下伸延與所屬地方執行階層彼此關聯，針對決策互動與發展過程進行研究。研究發現政策環境、政策信仰、派系、領導特質等因素影響台資政策的發展。從長期來看，環境決定政策方向，其餘因素左右政策速度與範圍。 本文第三個研究主題，是探討福建台資政策的產出。研究發現台資政策的發展相當複雜，在福建的政策地位與重要性因時而異，從政策方向、速度、範圍、形式與群聚性，觀察政策的長期演變，發現細部政策行走軌跡並非是直線發展，它的真實面貌停停走走較接近曲折前進，並呈現階段性的盤旋。 本文第四個研究主題，剖析福建與北京在台資政策的互動與博奕關係。研究發現，其一：福建相當擔心兩岸政治角力，致北京在該省的軍事行動影響其經濟發展，以及摧毀多年辛苦建立的閩台經濟關係；其二：在涉台經濟議題上，是福建可能向北京採取遊說、蹉商、討價還價，甚至擴張或對抗的領域；其三：在福建發展台資政策的管理、服務等行政措施上，具相當決定權並能發揮政策革新的影響；其四：追求地方經濟利益培育福建滋長異於北京的政策信念，不過經濟力雖把福建推向“閩（華）南經濟圈”的地緣觀，但演進過程福建自身並未斷絕與北京的政治連結關係。 本文第五個討論主題，在說明台資企業在福建投資狀況，研究發現台資占福建利用外資的比例不低，對福建的影響已涵蓋經濟、社經體制等各層面，不只改變部分地市的經建計畫，最重要它提升福建對台工作的優勢地位，並創造向北京提建言、耍周旋的籌碼與機遇。 本文第六個主題，探討政策影響與回饋，從閩台密切經濟交流凸顯兩岸政經互動的意義，發現兩岸經濟聯繫愈密切，相互依存加深，受損性與敏感度增高，在進行政策選擇時顧慮就越多，安全係數也就相應增加。但必須說明，經濟力能降低多少兩岸政治僵局與軍事衝突，以及在何種情況下，它無法發揮調和緩衝的作用，而完全受制於政治因素，仍有待進一步研究。

現階段中國大陸之經濟發展已不存在資金與外匯的制約、整體投資環境的改善、內需市場吸引力的加大及加入WTO後，一些對外開放初期為吸引跨國企業投資的讓利政策，正逐步取消。為使外商投資與產業結構調整政策相結合，中國大陸的引資方向從「招商引資」到「招商選資」、從外資「超國民待遇」到「國民待遇」轉變。中國大陸於2006年11月公佈《利用外資十一五規劃》，未來將更加重視引進具備先進技術、管理經驗、資源節約型、環境友好型等高素質外資項目。近期重大的外資政策轉變，將對在中國大陸台商的營運活動，造成新的挑戰。 本研究參考工總問卷調查結果，同時運用深度訪談，綜合分析歸納中國大陸近期實施內外資企業所得稅合一、調降出口退稅率及《勞動合同法》對台商營運之影響。本研究發現，企業所得稅是企業有盈餘才需繳，因此廠商普遍繳得比較心甘情願。調降出口退稅率政策對於出口產品遭調降稅率，產品附加價值又不高者，影響較大。《勞動合同法》對廠商的影響則較為普遍。儘管中國大陸外資政策轉變，但因其市場發展潛力大，加上台商群聚效應及經營慣性等因素，維持原投資規模及原投資地點者均超過半數，實際上減少規模或結束營業僅約1成。且經營自有品牌者、產品附加價值高者、管理效率高者、內銷市場比重高者、原本即較遵守法令規範者，相較之下，所受衝擊較小。 即使近期中國大陸外資政策之轉變對出口型、勞力密集型企業較為不利，惟對於高新科技、節能、環保及信息等產業繼續給予租稅優惠，相關商機應可掌握。樂觀者從危機中看見轉機，台商應審時度勢，合法經營，重新整合資源，積極升級轉型，才是永續經營之道。 / Economic development in China is no longer bound by restrictions on foreign exchange and capital investment, and the investment environment as a whole has been improved. These factors, along with the increasingly attractive internal market and China’s joining the WTO, have resulted in the gradual cancellation of profit-concession policies established at the earlier stage of the market opening to attract international investments. To ensure that foreign direct investments（FDI） will be fully integrated with the industrial structure adjustment policies of the country, China’s FDI policies have also been redirected from “Attracting Investors” to “Selecting Investors”; and the “Preferential Tax Treatment” granted to foreign investment institutions has been discontinued and replaced by the “National Treatment”. In November, 2006, the Chinese government further announced the “11th Five-Year Programme for Utilization of Foreign Direct Investment”. It is expected that more attention will be paid to the introduction of high-quality foreign investments distinguished by their high technology, management experience, resource-saving and environment-friendly features, etc. Significant changes in China’s FDI policies in recent years will pose new challenges to the business operations of Taiwanese companies in China. This study has referred to the results of a questionnaire survey conducted by the Chinese National Federation of Industries and adopted an in-depth interview approach, so as to analyze and identify the impact on of the various recent policy changes in China on the operations of Taiwanese companies, including the unified corporate income tax rate for domestic and foreign investment enterprises, the reduction of export rebate rate and the implementation of the Labor Contract Law. The findings show that, in general, enterprises are more prepared to pay corporate income tax because it will only be levied when the company has made profits. The downward adjustment of export rebate rate would impact more on companies whose export products are of lower added value, and are subject to the adjusted rebate rate. The Labor Contract Law, on the other hand, would have a relatively wider influence on the companies. In spite of the changes in China’s FDI policies, more than half of Taiwanese companies have determined to maintain their existing investment scope and business presence in China, considering the great market potential, the cluster effects of Taiwanese companies and the organizational inertia. Only about 10% of the companies have physically reduced their business size or closed their businesses. Comparatively, the less impacted companies are the ones which own their own brand names or highly value-added products, those with better management efficiency or a higher percentage of China’s domestic market, or companies which have been relatively more compliant with the regulatory requirements in the past. While the recent changes in China’s FDI policies have turned out to be unfavorable for export or labor-intensive industries, Taiwanese companies should grasp business opportunities in the areas of high and innovative technologies, energy-saving, environmental protection and the information industry, to which tax credits are being continuously granted. With crises come opportunities. It is recommended that Taiwanese companies in China should evaluate the situation and abide by the relevant regulations; and endeavor to achieve sustainable business development through the re-integration of resources and active upgrading or transformation of businesses.