兩岸貿易與投資正常化的法律原則與雙邊協議安排

張顯超

摘            要

    本研究係針對未來兩岸經貿關係正常化的範圍與途徑加以分析。依照國際慣例的實踐發現，兩岸經貿協商的第一階段工作，應該是優先處理兩岸貿易與投資正常化的法律原則與雙邊協議安排。在兩岸貿易正常化的部分，除了必須遵循WTO有關不歧視原則、最惠國待遇、國民待遇原則等規範之外，兩岸有關雙邊貿易協議的簽署，是非常重要的初階經貿關係正常化的起始。在兩岸投資正常化的部分，應包括雙邊投資正常化原則、雙邊投資保障協議與避免雙重課稅的租稅協議安排。至於最近因為兩岸政治關係緊張所引發經濟制裁的討論，本研究認為依照國際實踐的經驗，非但其政治的效果有限，而且會惡化目前兩岸關係的既有基礎，對於兩岸經濟的整合進程，是一種非常負面的結果。

 關鍵字 經貿正常化  經濟制裁  兩岸經貿  三通

Abstract

This thesis aims to analyze the possible ways to the cross-straits trade normalization. Through the survey of international bilateral practices, the author finds out that the normalization of “trade” and “investment” in the cross-straits economic relations should be the most important work that both side governments ought to pay their primary concerns.

As to trade normalization, besides the abidance by the principles of non-discrimination, most favored nation and national treatments, the bilateral trade agreement would be the first and most important agreement for the beginning. As to investment normalization, direct and portfolio investment would be the two different parts should be liberalized by the both sides. However, two major agreements in bilateral investment affairs should also be concluded: one is the bilateral investment guarantee agreement, and the other is the tax agreement for double taxation.

One more issue raised the current attention is the possibility of China’s trade sanctions toward Taiwan. The author’s opinion is that those actions will be unwise and futile for the further cross-straits economic integration.

Keywords: trade normalization, economic sanction, cross-straits affairs, three-direct-links