| Summary: | 碩士 === 國立成功大學 === 高階管理碩士在職專班(EMBA) === 101 === Research on the determinants of Taiwan businesses’ investment decisions in heading for Western Mainland China in the domain of legal and policy environments from a regression approach has been lacking. The thesis aims to evaluate the enforcement of enterprise income tax law and catalogue for the guidance of foreign investment industries (amended in 2011) in Mainland China, and its influences on the determinants of Taiwan Businesses’ decisions to invest in Western Mainland China. A questionnaire survey and in-depth interview were conducted to fulfill this purpose using a sample of 80 effective questionnaires gathered from Taiwan businesses including public companies and private entities that have invested or are about to invest in Western Mainland China.
Linear Probability Model (LPM) analysis and statistical techniques are applied to this sample, providing that tax incentives and valued client and downstream company garrison as dependent variables while decisions on investment in Western Mainland China as independent variable.
The results from the approach of questionnaire survey shows that enterprise income tax (15% tax rate) has the most significant influences on Taiwan Businesses’ decisions to invest in Western Mainland China, implying that they are most concerned about the enforcement of tax incentives when making their investment decisions. Other predictor variables are proved to be insignificant for Taiwan investors to seek for their best choice for investment. Besides, the results from the in-depth interview approach demonstrates that explanatory variable like valued client and downstream company garrison is the major factor to consider investment in Western Mainland China, while other variables such as catalogue of encouraged foreign investment industries, industry attributes and company attributes are shown to be insignificant in the process of making relevant investment decisions. Finally, concluding suggestions and recommendations are provided at the end of the thesis.
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