中國大陸外匯管理與人民幣升值對兩岸台商影響及因應對策研究

Abstract

台商在於大陸之經營模式，大多以境外公司接單、大陸生產、台灣押匯為主，收付幣別多以美金為主。惟目前因大陸經濟起飛，陸資企業逐漸壯大且因同業競爭、原物料波動劇烈，大陸對台商之優惠措施亦逐漸減少等因素，致毛利降低。邇來由於大陸採購增加，以人民幣核銷之金額相對提高，因人民幣升值之因素亦相對侵蝕企業之獲利，加以大陸最近就降低出口退稅比例及加強關聯企業移轉定價等措施，在在加深台商之經營窘境。

Most of the operation modes of Taiwaness corporates are taking orders in name of OBU company, producing in Mainland China, and negotiating documents in Taiwan. Theis major trading currency is USD. Although the economy of Mainland China is taking off, however, the grown-up Chinese companies, severe competition, great fluctuation of raw and material prices, and the decrease of many favoring measures to Taiwaness corporates, etc., all lead to the decrease of gross margins. Recently, because of purchasing raw and material locally in Mainland China, the credit amount closed after verification as for RMB is gradually raising. The issue of appreciation of RMB also has eaten the profits of the corporates. In addition, the decrease of the ratio of export tax dedution and the auditing of transferring prices within realated corporates all make the operation situations of Taiwaness corporates evern worse.