THE AMERICAN CHAMBER OF COMMERCE IN TAIPEI
Taiwan Business
Topics
TAIWAN BUSINESS TOPICS
2012 Taiwan White Paper
May 2012 | Vol. 42 | Issue 5 中華郵政北台字第 號執照登記為雜誌交寄 5000 5_2012_Cover.indd 1
NT$300
May 2012 | Vol. 42 | Issue 5 www.amcham.com.tw
COVER SPONSOR
2012/5/29 10:38:18 PM
cover SPonS or
M ay 2 0 1 2
voluMe 42, n uMbe r 5 一○一年五 月號
Publisher
Andrea Wu
發行人
吳王小珍
Editor-in-Chief
總編輯
Don Shapiro Art Director/
沙蕩 美術主任 /
Production Coordinator
後製統籌
Katia Chen Staff Writer
陳國梅 採訪編輯
Jane Rickards
李可珍
Manager, Publications Sales & Marketing 廣告行銷經理
Irene Tsao
曹玉佳
Translation
Zep Hu
翻譯
胡立宗
American Chamber of Commerce in Taipei 129 MinSheng East Road, Section 3, 7F, Suite 706, Taipei 10596, Taiwan P.O. Box 17-277, Taipei, 10419 Taiwan Tel: 2718-8226 Fax: 2718-8182 e-mail: amcham@amcham.com.tw website: http://www.amcham.com.tw 名稱：台北市美國商會工商雜誌 發行所：台北市美國商會 臺北市10596民生東路三段129號七樓706室 電話：2718-8226 傳真：2718-8182 Taiwan Business TOPICS is a publication of the American Chamber of Commerce in Taipei, ROC. Contents are independent of and do not necessarily reflect the views of the Officers, Board of Governors, Supervisors or members.
Over more than a century of innovation, the 3M logo has evolved with the times. The current 3M Red logo stands for a passionate commitment to sustainable innovation.
© Copyright 2012 by the American Chamber of Commerce in Taipei, ROC. All rights reserved. Permission to reprint original material must be requested in writing from AmCham. Production done in-house, Printing by Farn Mei Printing Co., Ltd. 登記字號：台誌第一零九六九號 印刷所：帆美印刷股份有限公司 經銷商：台灣英文雜誌社 台北市105敦化北路222巷19之1號1樓 發行日期：中華民國一○一年五月 中華郵政北台字第5000號執照登記為雜誌交寄 ISSN 1818-1961
關於3M 公認的創新研究和發展領導者，1902年成立的3M公司生產數以千計創新 產品在眾多的多樣化市場。3M運用其46個科技平台交互應用不斷創新， 來達到範圍廣泛的客戶需求。隨著270億美元的銷售額，3M公司全球員
OFFICERS: Chairman/ Bill Wiseman Vice Chairmen/ William E. Bryson / David Pacey Treasurer: Carl Wegner Secretary/ William J. Farrell
工80,000人，並已在65多個國家營運。3M 台灣成立於1969年，目前在
2011-2012 Governors: William E. Bryson, William Farrell, Christine Jih, Steven Lee, Neal Stovicek, Carl Wegner, Bill Wiseman.
科學園區成立台灣明尼蘇達光電股份有限公司，為唯一專業製造光學增
園鄉，生產線及技術研發中心則設立於桃園縣楊梅鎮，於2005年在南部 光膜的生產單位。目前約有2,100位同仁在台灣各地為顧客提供服務。更
2012-2013 Governors: Richard Chang, Sean Chao, Michael Chu, Varaporn Dhamcharee, Revital Golan, David Pacey, Lee Wood, Ken Wu.
多詳情資訊請上WWW.3M.COM.TW, 或加入3M facebook與我們聯繫。
2012 Supervisors: Agnes Ho, Douglas Klein, Richard Lin, Fupei Wang, Jon Wang.
about 3M
COMMITTEES: Agro-Chemical/ Melody Wang; Asset Management/ Christine Jih, Winnie Yu; Banking/ Victor Kuan; Capital Markets/ Jane Hwang, Jimin Kao, C.P. Liu; Chemical Manufacturers/ David Price; CSR/ Lume Liao, Fupei Wang; Education & Training/ Robert Lin, William Zyzo; Greater China Business/ Helen Chou, Stephen Tan; Human Resources/ Richard Lin, Seraphim Mar; Infrastructure/ L.C. Chen, Paul Lee; Insurance/ Mark OÆDell, Dan Ting, Lee Wood; Intellectual Property & Licensing/ Jason Chen, Peter Dernbach, Jeffrey Harris, Scott Meikle; Manufacturing/ Thomas Fan; Marketing & Distribution/ Wei Hsiang, Gordon Stewart; Medical Devices/ (vacant); Pharmaceutical/ David Lin, Edgard Olaizola, Jun Hong Park; Private Equity/ William Bryson, Steve Okun; Real Estate/ Tony Chao; Retail/ Prudence Jang, Douglas Klein; Sustainable Development/ Kenny Jeng, Davis Lin; Tax/ Cheli Liaw, Jenny Lin, Josephine Peng; Technology/ Revital Golan, John Ryan, Jeanne Wang; Telecommunications & Media/ Thomas Ee, Joanne Tsai, Ken Wu; Trade/ Stephen Tan; Transportation/ Michael Chu; Travel & Tourism/ Pauline Leung, David Pacey.
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台北設有辦公室，台中、高雄各有一個聯絡處，物流中心設於桃園縣大
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3M is a diversified technology company operating worldwide across six business segments: industrial and transportation; health care; display and graphics; consumer and office; safety, security and protection services; and electro and communications. Founded in 1902, 3M has expanded significantly over the years from its core strengths of abrasives, industrial tapes, adhesives, and film products. A recognized leader in research and development, 3M today produces thousands of innovative products for dozens of diverse markets. 3M currently employs some 80,000 people worldwide and has operations in more than 65 countries. Established in 1969, 3M Taiwan is based in Taipei City and has liaison offices in Taichung and Kaohsiung; a logistics center in Dayuan, Taoyuan County; as well as a plant and an R&D center in Yangmei City, Taoyuan County. In 2005, 3M Taiwan Optronics Corporation was established in the Southern Taiwan Science Park as the only manufacturer of prism sheet films in Taiwan. There are more than 2,100 3M employees serving customers around Taiwan.
2012/5/29 10:49:23 PM
Advertorial
A Message from IRPMA
Making New Drugs Available More Quickly
W
ith a revised reimbursement policy for new drugs about to come into effect next January in accordance with the “Second Generation” National Health Insurance Act of 2011, a Roundtable to enable specialists to discuss the implications of the new system was held on April 12 under the co-sponsorship of the International Research-based Pharmaceutical Manufacturers Association (IRPMA), the American Institute in Taiwan, and the American Chamber of Commerce in Taipei. The key concern of most of the panel participants was how to accelerate the new drug approval and reimbursement process to ensure that Taiwanese patients have the benefit of access to innovative new medications without a long time lag. The point was especially emphasized by the speakers representing consumer and patient interests: Dr. Yeh Ming-kung from the Consumers’ Foundation and Gloria Wei-chieh Lin, founder and CEO of the Taiwan Breast Cancer Alliance. Referring to IRPMA internal surveys conducted last year, Dr. Heather Lin, the IRPMA chief operating officer, reported that the process for setting a reimbursement price for a new drug could take up to 256 days on average, or an even longer average of 677 days when the manufacturer is required to negotiate a Price Volume Agreement (PVA), a mechanism to control sales volume through pricing for five years after a new product is launched in the market. In the case of new indications for existing drugs, the timeframe was up to 791 days on average with a PVA and 265 without one. Lin also noted that the low reimbursement prices typically given to new drugs in Taiwan – less than 50% of the median in the A-10 benchmark advanced countries – further discourages manufacturers from bringing their latest products into this market, as does the cap on volume implemented through the PVA system. L i n ’s p r e s e n t a t i o n r e i t e r a t e d v a r i o u s I R P M A recommendations to the Bureau of National Health Insurance (BNHI) for improving the access to new medicines: • Apply a PVA only when the introduction of a new medication or new indication is likely to have a major budget impact, such as a value of NT$200 million or
more in any year over a three-year period. • Reward innovation by widening the “breakthrough” category eligible for pricing at the A-10 median, since only three cases met the criteria between January 2010 and April 2012, and improve the mark-ups available to drugs that go through local clinical trials or local pharmaco-economic studies. In addition, Lin expressed gratitude to the authorities for agreeing to speed up the reimbursement process through use of an approval letter to be submitted by the Taiwan Food and Drug Administration (TFDA) verifying the safety and efficacy of a new drug. If the BNHI’s Drug Review Committee can start considering the reimbursement process on the basis of the approval letter instead of waiting for the formal product license to be issued, the time saving could enable the majority of new drugs to reach the market two to three months earlier than otherwise. Several speakers also mentioned the expanded pharmaceutical reimbursement pricing committee mandated by the Second Generation National Healthcare Act, which will broaden the input of pricing decisions by involving more stakeholders, including patient and consumer groups, in the process. It was noted that the larger number of participants could cause the proceedings to become more complicated and therefore more time-consuming. Pointing to that risk, IRPMA’s Lin stressed the importance of attentiveness by all parties to the need to prevent the new system from creating any delays, particularly at a time when use of the approval letter offers hope of accelerating the process. She said that introduction of the approval letter through cooperation between TFDA and BNHI represents an extremely meaningful improvement, and that hopefully it can be followed by additional measures – worked out through dialogue among the various stakeholders – to cut down the processing time even further. There is no unhappier experience for a doctor than to have to tell a patient: “Sorry, I have no medication available to help you.” By working together to find ways to shorten the time to market for new drugs, government and industry will be enabling healthcare providers to meet the needs of more patients, more effectively.
IRPMA International Research-based Pharmaceutical Manufacturers Association http://www.irpma.org.tw 9F-8, 188 NanJing E. Rd., Sec. 5, Taipei 10571, Taiwan Tel: +886-2-2767-5661 Fax: +886-2-2746-8575 6
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advertorial
IRPMA的呼籲
便捷新藥上市與給付程序 民健康保險法2011年修正通過，賦予二代健保法源依 據，而新藥給付新制亦將於明年1月實施。中華民國開 發性製藥研究協會（IRPMA）、美國在台協會、台北 市美國商會4月12日舉辦圓桌論壇，邀請專家學者分析新制的 影響。 絕大多數與會討論者擔憂，新藥許可與給付程序是否已經更 加簡便迅速，使台灣病患很快就能近用創新藥品。代表消費者 與病患意見的與會者，包括消基會委員葉明功與乳癌病友協會 秘書長林葳婕，都不斷強調時效的關鍵性。 開發性製藥研究協會秘書長林慧芳引述協會去年的內部調 研指出，一種新藥的給付價格平均需要256天才能完成審核公 告，如果藥廠必須簽訂藥品價量協定（PVA）平均時程更拉長 至677天。台灣的PVA規範期限是5年，規定新藥上市後五年 間，如果銷量超過原定額度，價格就必須調降，或交超出協定 額度之金額比例退還健保局。既有藥品的新適應症申請，如果 需要PVA協商，平均時間是791天，如果不需PVA，則為265 天。林慧芳指出，姑且不論PVA新上市藥品銷售量的限制，台 灣給新藥的給付價格過低，不及10個先進國家（A-10）中位數 的50%，降低藥廠引進新藥予台灣病患使用之意。 就新藥可近性問題，林慧芳重申IRPMA已經提交給衛生署中 央健康保險局的建議，包括： - 縮小PVA的適用範圍，只有當新藥或新適應症可能嚴重干 擾財務狀況時才納入，門檻可以是3年之間任何1年的總值超過 2億新台幣。 - 擴大突破性新藥的範圍，使更多新藥的給付得以比照A-10 中位數，畢竟2010年1月至2012年4月間，總共也只有3項藥品 獲得此一「創新獎勵」。而在台灣進行臨床試驗或藥物經濟評 估的新藥也應獲得更多元的給付加成。 此外，林慧芳亦感謝主管機關接受以衛生署食品藥物管理局 之核准函證明新藥的安全與療效，並據以展開健保價格給付審 核，而非等到藥品執照正式核發才開始評定，多數新藥上市時 間至少能提前2至3個月。 幾位演講人也提到，二代健保要求藥品給付擬定會議擴大參 與，邀請病患與消保團體等利害關係人，以期價格制定能更有 多方參與。不過，參與人數增加也可能導致變數增加，因此決 策時間可能更長。 針對此一狀況，IRPMA的林慧芳說，相關各方其實都應該留 心，避免新制衍生不必要的延誤，特別是當核准函制已能大幅 加快行政程序之際。她認為，食品藥物局與健保局的合作才能 引進核准函制，使藥價核定出現非常關鍵的改善，當然IRPMA 也企盼主管機關還能持續與各方溝通，推動其他便捷措施，使 新藥上市時間持續縮短。 對於醫生來說，告訴病人「抱歉，我沒有藥可以救你」，應 該是最糟的經驗了。政府與業者合作縮短新藥上市時程，必能 使醫護人員更能滿足更多病人的需求，而且更為有效。
全
中華民國開發性製藥研究協會（IRPMA） 台北市10571南京東路五段188號9樓之8
http://www.irpma.org.tw 電話：02-2767-5661 傳真：02-2746-8575
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序言
FOREWORD
B
y the tracking methodology used previously, the progress of White Paper issues during the past year was disappointing. In fact, not a single issue raised in the committee position papers of the 2011 White Paper was able to receive a “1” rating as “resolved” (see the chart on pages WP16 and 17), whereas two fell into that category a year ago. But a closer analysis shows that the situation was not quite so bleak. Some of the issues were compound suggestions; even if a major portion of the issue was solved, it could not receive a “1” in our rating system unless it was settled in its entirety. In addition, this year 13 items were rated “2” for “receiving satisfactory follow-up action by the government,” one more than last year. A number of government agencies deserve special commendation for their fair and responsible handling of issues of concern to industry. AmCham would like to take this opportunity to recognize the following examples: • The Bureau of Standards, Metrology, and Inspection (BSMI) of the Ministry of Economic Affairs (MOEA) for modifying its proposal to require Chinese labeling on the toothpaste tube rather than merely on the box, after becoming aware of the difficulties that regulation would pose for manufacturers serving a multitude of markets. This item would have received a “1” rating if it hadn’t been coupled with another issue. • The Environmental Protection Administration (EPA) for revising its Green Mark system, previously applicable only to products made from recycled materials, to include 100% virgin-fiber facial tissues made from materials certified by globally accepted standards of responsible forest management. This breakthrough would also have been accorded a “1” except that the original suggestion had requested extending this approach to napkins and kitchen towels as well. • The Taiwan Food and Drug Administration (TFDA) of the Department of Health (DOH) for agreeing to accept the company that has legal liability for a medical device and is responsible for its post-market surveillance as the “legal manufacturer,” rather than the factory where the product was produced. It was also recognized for steps to improve the harmonization of Taiwan’s cosmetics regulations with international practices. • The TFDA and the Bureau of National Health Insurance (BNHI) for coordination on implementing an approval-letter system to accelerate the reimbursement price-setting process for new drugs. • The Financial Supervisory Commission (FSC) for opening RMBrelated business to Taiwan banks’ Offshore Banking Units (OBUs), and the Commission’s Securities and Futures Bureau (SFB) for revamping the personnel cross-registration regulations for employees working in both the securities and futures brokerage businesses. • The Council of Labor Affairs (CLA) for significant progress toward the approval of Remote Operations Centers for on-site air separation units. Also coming in for praise in this year’s White Paper is the MOEA’s Taiwan Intellectual Property Office (TIPO) for ongoing efforts to improve the quality and efficiency of the patent and trademark application systems and for working with the National Science Council, in a speedy response to industry requests, to prepare amendments to tighten the nation’s trade secrets legislation. Although AmCham hopes that next year will see an increased number of issues marked totally resolved, we are nevertheless encouraged by the positive attitude displayed by government agencies such as those cited above.
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依美國商會《台灣白皮書》分類往年議題處理進 度的標準觀察，2011年白皮書議題後續進展的整 體表現乍看頗令人失望。2011年白皮書各委員會 意見書的主議題中，目前沒有一項獲得完全解決（被分類 為1即為「已解決」，詳見本白皮書16、17頁）。反觀2010 年的白皮書議題，在2011年至少有兩項獲得解決。儘管如 此，進一步分析議題細項會發現，情況並不如單單看主議 題處理進度那樣令人悲觀。尤其部份議題待改善的面向較 多，部份委員會也提出較多建議細項，即便主議題所涵蓋 範圍的大部分都獲解決，若有一部分尚待政府處理，這項 主議題就無法被分類為「已解決」。此外，今年共有13項 議題被歸類為2，即「處理中」（代表該議題目前正由政 府進行後續追蹤，進度令人滿意），數目比去年多一項。 美國商會要向幾個政府主管機關表達稱讚與感謝，這些 機關以公正負責的態度處理產業界關心的議題。以下是幾 個特別值得表揚的例子： ．經濟部標準檢驗局在瞭解法規變更對產品銷往國際市場 的製造商有不利影響之後，針對原牙膏國家標準修訂草 案中要求需在牙膏軟管以繁體中文標示特定資訊的規定 做了修正。若無其他相關疑慮尚須政府關注，此項議題 應可歸類為「已解決」。 ．行政院環境保護署修正綠色標章認證系統，將原本僅適 用於再生紙品之認證標準延伸擴及已獲國際負責任林木 管理認證之100%原生紙漿製面紙產品。然而，若真能如 本商會永續發展委員會所提議將同類餐巾紙與廚房紙巾 一起納入認證系統，此種認證制度上的重要突破可視同 議題「已解決」。 ．衛生署食品藥物管理局協助釐清醫療器材「法定製造 廠」定義之相關爭議，並同意承認器材製造過程跨國分 工之公司可以「法定製造廠」名義負起上市後監督等相 關責任，而非限定只有執行實際生產之製造廠才屬於 「法定製造廠」。另外，食品藥物管理局在化妝品管理 制度上開始力求與國際實務接軌，也值得稱許。 ．衛生署食品藥物管理局及衛生署中央健康保險局協調， 同意採用核准函為新藥給付之決策依據，以加速新藥核 價程序。 ．行政院金融監督管理委員會開放銀行國際金融業務分行 （OBUs）的人民幣業務，以及金管會證券期貨局修訂 相關規定，以朝向放寬證券業及期貨業間人員之跨業登 記限制。 ．行政院勞工委員會針對「同意現場供應空氣分離廠遠端 操控中心系統之運作」此一議題，做出積極回應，也頗 多進展。 此外，今年白皮書也提到，經濟部智慧財產局在提昇、 加快專利及商標申請程序上不斷努力，並積極與國家科學 委員會等單位合作，針對業界修法以加強營業秘密保護的 請求做出快速回應，我們特別表示感謝與讚揚。 美國商會雖期盼明年此時「已解決」議題數能夠增加， 但上述主管機關的正面態度，已經使商會相當受到激勵與 鼓舞。
若
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ADVERTORIAL
As the population prepares for the approaching Dragon-Boat Festival, The Sherwood Taipei joins the campaign with a symbol of fortune.
A sincere recommendation by 3-Star Michelin Chef Hiroyuki Kanda
For the Dragon-Boat Festival, The Sherwood Taipei Offers Five Flavors of Premium Rice Dumplings in Luxury Package
E
ncounter the traditional rice dumpling (zhongzi) as reconceived with the help of a 3-Star Michelin Chef from Japan! For the Dragon-Boat Festival this year, try the unprecedented taste and texture of this new definition of zhongzi stuffed with top-grade meat. Chef Kao Gang-Hui from The Sherwood’s Yi-Yuan Chinese Restaurant has selected a wide variety of outstanding ingredients and invited Hiroyuki Kanda, the renowned 5-round 3-Star Michelin Japanese Chef, to oversee the preparation of five types of hand-made rice dumplings that are classic delicacies: Porcini Abalone Rice Dumplings, Black Truffle Abalone Rice Dumplings, Cantonese-Style XO-Sauce Rice Dumpling, Lily Pedals Sweet Rice Dumplings, and Mixed Grain Rice Dumplings. The Porcini Abalone Rice Dumpling is a favorite of Chef Kanda. The moment you open the bamboo leaves, you’ll be amazed by the rich aroma of the porcini imported from France, which provides the perfect flavor for the rice dumpling. The other ingredients in this unique delicacy include abalone brought in live from South Africa, chestnuts, apricot mushrooms, crisp red onions, and salted egg yolk. The Black Truffle Abalone Rice Dumpling pairs the South African abalone with top-grade perigord truffles imported from Italy. The luxurious texture produced by this combination has made this rice dumpling one of the most acclaimed delicacies at The Sherwood Taipei. To accentuate the taste of the perigord truffle, Chef Kao makes it into a mousse that goes into
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the rice dumpling along with salted egg yolk, chestnuts, apricot mushrooms, and crisp red onions. The result is a culinary masterpiece. The Cantonese-Style XO-Sauce Rice Dumpling contains liver sausage and pork sausage to present a strong C a n t o n e s e f l a v o r, a s w e l l a s f r e s h aromatic XO-sauce to infuse additional zest. Chef Kanda, who has been impressed with the green bamboo shoots from Taiwan’s Guanyin Mountain, recommended using them to add freshness to the zhongzi. Rounding out the ingredients are dried shrimp, floral mushroom, and scallops. The Lily Pedals Sweet Rice Dumplings – sweet but not greasy – are made of purple rice, lilies, lotus seeds, coconut cream, long-grain glutinous rice, mung bean paste, longans, and other healthful natural ingredients. The fragrance and sweetness are a delight! The vegetarian Mixed Grain Rice Dumplings, for the health-minded, contain Brazilian mushrooms, chestnuts, lotus seeds, sweet lotus root, chopped bamboo shoots, boxthorn, purple rice, cereal grains, and brown rice. Chef Kanda suggested adding in taro to add texture and aroma to the mixture. The Sherwood Taipei has chosen the taro produced in Dajia in central Taiwan to make this healthful purple-rice dumpling an even tastier delicacy. E f f e c t i v e t o d a y, T h e S h e r w o o d Taipei is taking orders for its DragonBoat Festival gift box. For more information and to place orders, please call (02) 2718-6666 Ext. 3003 or 3520. For orders by fax, send to (02) 2719–3116
3-piece Sherwood Taipei Rice Dumpling Gift Bag for NT$750 1 cantonese-style Xo-sauce Rice Dumpling, 1 Lily pedals sweet Rice Dumpling, and 1 mixed Grain Rice Dumpling. Premium Sherwood Taipei Rice Dumpling Gift Bag for NT$1388 1 porcini abalone Rice Dumpling, 2 cantonesestyle Xo-sauce Rice Dumplings, 1 Lily pedals sweet Rice Dumpling, and 1 mixed Grain Rice Dumpling. Luxury Rice Dumpling Gift Basket for NT$2188 1 black truffle abalone Rice Dumpling, 1 porcini abalone Rice Dumpling, 1 cantonese-style Xosauce Rice Dumpling, 1 Lily pedals sweet Rice Dumpling, and 2 mixed Grain Rice Dumplings. 10-piece Sherwood Taipei Assorted Rice Dumpling Premium Package for NT$3288 2 black truffle abalone Rice Dumplings, 1 porcini abalone Rice Dumpling, 2 cantonese-style Xosauce Rice Dumplings, 2 Lily pedals sweet Rice Dumplings, and 3 mixed Grain Rice Dumplings.
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ADVERTORIAL
Yahoo!Kimo: at the forefront of video marketing A trend for watching digital videos online is sweeping the world, with enormous prospects for future growth. The number of Taiwan netizens watching downloaded or streaming online videos is expected to double between now and 2015, according to a 2011 survey from the International Data Corporation’s New Media Market Model. Its rapid growth is even expected to outstrip that of social media in Taiwan.
Taiwan’s netizens are frequent consumers of online videos, particularly users of Yahoo!Kimo Over 90% of Internet users in Taiwan watch online videos. Threequarters of online video viewers look at them at least one a week, with almost 30% watching them daily, a study conducted this year by Millward Brown and commissioned by Yahoo!Kimo found. The survey of 1,044 Taiwanese men and women under the age of 54 found that 70% of those who like to watch online videos have logged onto the Internet specifically for this purpose. Short video clips were liked the most, followed by television shows and then films. The survey also found that frequent viewers of online videos tend to be Yahoo!Kimo users. Of the Yahoo!Kimo viewers, 67% of respondents say they watch online videos every day and a further 28% watch them three to six times a week. With other portals, online videos are watched less frequently, the survey found. Perhaps most significantly for potential advertisers, 63% of respondents say they would prefer to watch online videos free-of-charge rather than pay to watch online videos with no advertising. And 73% of respondents expressed the desire to see more professionally produced online videos, which plays to
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the strengths of Yahoo!Kimo. Another study commissioned by Yahoo!Kimo and Millward Brown have found that online video advertisements have a far greater overall impact on consumers, including brand awareness, favorability and purchase intent, than the regular advertising format or rich media.
Yahoo!Kimo endeavors to build a premier online video platform, to enhance both users’ viewing experiences and advertisers’ marketing performance Yahoo!Kimo is Taiwan’s biggest web portal and attracts a large amount of viewers of online videos: over two thirds of Yahoo!Kimo users watch online videos every day. In contrast to other local portals that simply allow users to upload videos on their sites, Yahoo!Kimo has a strong editorial team, whose curation abilities and scalable data insights can best present premier content, and further deliver the best online video experience to users while creating a premium advertising environment for advertisers. As a sign of Yahoo!Kimo’s success, the portal already has self-produced or selected popular high-quality micro movies that have premiered online. The most striking example is a program called Heartbeat Again with Taiwan-
(Left)Frank Chen, VP&MD, Yahoo!Kimo announced the company aims to be Taiwan's premier online video platform (Right)Francis Che, Head of Insights Strategy &Research, Yahoo! APAC
ese singer Show Lo (羅志祥), which premiered on the Yahoo!Kimo portal and got three million hits the first day. Programs such as singer Lo’s Heartb e a t A g a i n a n d t h e p o r t a l ’s s e l f produced original program, Beauty Chatters (姐妹愛漂亮), which has a viewership as large as a similar television program, show how Yahoo!Kimo can reach large base of users and help advertisers embed online video ads designed to maximize such effects as enhancing brand preference. “Besides self-produced video content, Yahoo! Kimo will keep integrating related resources to promote local or exclusive content with high quality for users,” says Frank Chen, the company’s Vice President and Managing Director. The company also wants to attract new creative talent such as producers to help the portal act as both a bridge and promoter of micro-movies. The objective, says Chen, is to make Yahoo!Kimo Taiwan’s “premier online video platform.”
taiwan business topics • may 2012
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s e e i n g ta i w a n
For Natural Scenery and Native Culture, Go East!
H
u a l i e n a n d Ta i t u n g a r e Taiwan's wild east. The two counties have less than onefortieth of the island's population of 23.2 million, but almost a quarter of its land area. An overabundance of scenic and ecological attractions, combined with an endearingly slow pace of life, makes this region a favorite of countless visitors, Taiwanese as well as foreign. Until the 1950s the easiest way to travel between Hualien and Taipei was by boat. There are now excellent road, rail, and air links, but nature continues to be less tamed on this side of the island. The rivers are pristine and the breezes refreshing. Geothermal activity has created a string of hot springs from Wenshan in Taroko National Park all the way to Bilu in Taitung County. Taroko Gorge is the east coast's number-one attraction – and many would argue that it is Taiwan’s finest single tourist draw, even ahead of the National Palace Museum. There is no bad time of year to enjoy this stunning natural composition of marble, schist, and gneiss. During summer, the Liwu River and its tributaries are flow-
ing vigorously. Fall is often lovely, and even in winter there are plenty of dry, sunny days on which to spot many of the national park's 144 bird species and 251 butterfly species. Springtime brings an abundance of flowers. Hiking the Shakadang Trail, the shorter Baiyang Trail, and the spectacular Old Zhuilu Road will satisfy the hardiest outdoorsmen. Those less inclined to stray from their vehicles will enjoy Buluowan, a terrace with exhibitions of aboriginal weaving and basket making. If you plan to get out of your car at just one point in the gorge, do so at one end of the Tunnel of Nine Turns. The breathtaking walking trail here is a 2km-long stretch of disused highway. Before Japan took control of Taiwan in 1895, the east was completely undeveloped – and dominated by the aborigines who now account for one-sixth of the region's population. Settlers of Fujianese and Hakka descent flooded into the area as the sugar and timber industries expanded. Following Taiwan's return to ROC control at the end of World War II, Chinese from every part of the mainland added
another layer to the population. Inevitably, the administrative and commercial centers of the two counties lack the history and relics of west coast cities like Tainan. Nevertheless, both Hualien City and Taitung City are vibrantly multicultural. Each has a population of around 100,000 people, making them small enough to find your way around with ease. Both have plenty of accommodation and eating options. That is not to say either city lacks cultural attractions. Hualien has at least two of note – the headquarters of the internationally-active Buddhist Compassion Relief Tzu Chi Foundation, and the Cultural and Creative Industries Park. Tzu Chi's campus is dominated by the Hall of Still Thoughts, an externally simple yet striking gray house of worship. Anyone interested in the role of Buddhism in contemporary society will find the bilingual displays inside fascinating. The Cultural and Creative Industries Park, now a venue for temporary exhibitions, has a very different background. A winery from the 1920s to the 1980s, it has been
交 通 部 觀 光 局 廣 告 TTB AD
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s e e i n g ta i w a n renovated in a way that preserves its Japanese colonial-era character. Taitung City's best-known cultural event takes place during the Lantern Festival, shortly after the lunar new year. The origins of the “Bombing of Han Dan” are unclear, but the event itself is spectacular. Volunteers – who wear little more than red shorts and goggles – are carried through the streets atop bamboo litters they share with an effigy of the god Han Dan. Firecrackers are hurled at their heads, but the volunteers do their best to show how tough and resolute they are. Tourists arriving at other times of the year will also find plenty to do and see. The National Museum of Prehistory focuses on the long-gone Beinan culture, which flourished in these parts approximately 5,000 years ago. The museum is one of the main venues of the Festival of Austronesian Cultures held each fall. Taitung's Seaside Park draws surfers and cyclists. In few parts of Taiwan is aboriginal culture better preserved than in the villages of the east's Amis tribe. The Amis – who number around 190,000 people and thus account for more than a third of Taiwan's indigenous population – are renowned for the harvest festivals that add color to the region each July and August. Visitors will see – and likely be invited to join in – singing, dancing, and feasting. Many Amis villages are located in the East Rift Valley, an expanse of lush countryside between the central and coastal mountain ranges.
The 150km-long valley has some of Taiwan's best rice-growing land. The name of one township, Chishang, has become a synonym throughout Taiwan for quality rice. A highlight of the area is the Mataian Wetland, probably the only place where you can see the Amis traditional fishing method called palakaw still practiced. If arts and crafts interest you more than fishing and farming, add nearby Dabalong to your itinerary. The Amis here (traditional enemies of the Amis around Mataian, incidentally) are renowned for their woodcarving skills. An even better place to view and purchase works by local artisans is a short distance northward on Road 193, where the classrooms of what used to be Dongfu Elementary School have been converted into artists' studios. Road 193 is highly rated by cycling fanatics, many of whom head south along this road and return northward on the coast. Taiwan's prime whitewater-rafting venue – the Xiuguluan River – is a bit further south. Rated a “2” on the international scale (“1” being placid and “6” extremely dangerous), the Xiuguluan has more than enough rapids and eddies to ensure excitement. Visitors float down a 24km-long stretch of river in inflatables, stopping midway at an aboriginal village for lunch. One of the east's finest treks begins near the town of Yuli in the southern part of the East Rift Valley. The Walami Trail accesses an ecologically rich corner of Yushan National Park, where hikers can track Formosan macaque
monkeys, Reeves's muntjacs (a species of small deer), and many different birds. If all this physical activity leaves you with sore muscles, retire to a hotsprings resort such as Ruisui, Hongye, or Zhiben. If you don’t want to spend the night, many of the establishments offer rooms where you can soak in privacy for a few hours. Domestic flights connecting Taipei Songshan Airport with Hualien and Taitung take less than an hour. Trains from Taipei take at least two-and-ahalf hours to reach Hualien, and five or more to Taitung. The latter may sound like a long journey, but the splendid views en route ensure that it is never tedious. For more information about Taiwan's eastern counties, call the 24-hour Tourist Information Hotline (0800-011-765, free within Taiwan), or visit the following travel-inform a t i o n w e b s i t e s : Ta i t u n g C o u n t y Government (http://tour.taitung.gov. tw); Hualien County Government (http://tour-hualien.hl.gov.tw); Taroko National Park (http://www.taroko.gov. tw); East Rift Valley National Scenic Area (www.erv-nsa.gov.tw); and East Coast National Scenic Area (www.eastcoast-nsa.gov.tw).
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2012 taiwan white paper american chamber of commerce in taipei
MAY 2012 • TAIWAN WHITE PAPER
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TA B L E O F C O N T E N T S EXECUTIVE SUMMARY ECONOMIC AND POLITICAL OVERVIEW
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3
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MESSAGES TO WASHINGTON
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BY THE NUMBERS
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REVIEW OF 2011 WHITE PAPER ISSUES
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30 items For Early Action
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INDUSTRY COMMITTEE POSITION PAPERS AGRO-CHEMICAL ASSET MANAGEMENT BANKING CAPITAL MARKETS CHEMICAL MANUFACTURERS EDUCATION & TRAINING HUMAN RESOURCES INFRASTRUCTURE INSURANCE INTELLECTUAL PROPERTY & LICENSING MEDICAL DEVICES OTHERS PHARMACEUTICAL REAL ESTATE RETAIL SUSTAINABLE DEVELOPMENT TAX TECHNOLOGY TELECOMMUNICATIONS & MEDIA TRANSPORTATION TRAVEL & TOURISM
摘要 政經情勢總論 對美國政府的期待 財經圖表 《2011白皮書》議題處理進度 《2012白皮書》宜優先解決議題 產業優先議題建議書
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T
he annual Taiwan White Paper is written and published by the American Chamber of Commerce in Taipei (AmCham). It includes an overall assessment of Taiwan’s
business climate, a review of the status of last year’s priority
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issues, and statements of the current priority issues identified by
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AmCham’s industry-specific committees. An additional section offers
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recommendations to the U.S. government. The primary purposes of the Taiwan White Paper are information and advocacy. The document outlines AmCham’s suggestions to
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the Taiwan government and public on legislative, regulatory, and
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enforcement issues that have a major impact on the quality of the
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business environment. It is also used to inform government officials,
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elected representatives, and other interested parties in the United States about Taiwan’s business climate.
農化委員會
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資產管理委員會 銀行委員會
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資本市場委員會
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interests of AmCham's approximately 950 members, its ultimate
化學製造商委員會
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goal is to foster the upgrading of Taiwan’s economic conditions to
教育及訓練委員會
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人力資源委員會
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the benefit of both local and multinational businesses. It is also in the
基礎建設委員會
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保險委員會
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broad spectrum of high-quality of goods and services to improve the
智慧財產權與授權委員會
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quality of life for all Taiwan residents.
醫療器材委員會
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其他
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製藥委員會
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Although the Taiwan White Paper represents the immediate business
interest of the Taiwan public at large, as it encourages the growth of a
The Taiwan White Paper can also be found online, where PDF files
不動產委員會
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may be downloaded from the Publications section of the AmCham
零售委員會
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website at www.amcham.com.tw .
永續發展委員會
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稅務委員會
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科技委員會
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電信及媒體委員會
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交通運輸委員會
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旅遊與觀光委員會
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TAIWAN WHITE PAPER • MAY 2012
2012/5/30 4:16:55 PM
EXECUTIVE SUMMARY
Reinforcing Taiwan’s Competitiveness RIGHT DIRECTIONS • President Ma Ying-jeou’s Hsieh Nien Fan speech outlined “five fundamental pillars” to support Taiwan’s future development: trade liberalization and the shedding of protectionist mindsets, comprehensive industrial restructuring to promote innovation, rationalizing utility rates, internationalizing the educational system, and attracting foreign talent to Taiwan's labor pool. • These principles, reiterated in the President’s inaugural address, have been among key themes in AmCham Taipei’s Taiwan White Paper. The Chamber commends the President and his administration for their vision and determination, and offers this 2012 Taiwan White Paper as reference based on our member companies’ practical experience. TRADE LIBERALIZATION • It is important to remember that trade involves commerce in services as well as products. • The need for aligning with international practice, as mentioned by President Ma, is a key point. Unique-to-Taiwan requirements pose a heavy burden for multinational companies operating across many borders. • Areas in which Taiwan is diminishing its own competitiveness by departing from international norms include the reimbursement pricing of pharmaceuticals and medical devices, government procurement contracts for IT products and infrastructure projects, rules on transporting chemical products, certain motor vehicle regulations, and restrictions on dietary supplements. Each such case adds to the cost and difficulty of doing business, and potentially discourages companies from expanding in this market. • The protectionist mindset also shows up in the treatment of products prohibited from import due to their production in mainland China. PROMOTING INDUSTRIAL INNOVATION • Insufficient innovative technology is a serious current constraint on the growth of many industrial sectors. • To overcome that gap, AmCham recommends stronger laws against the misappropriation of trade secrets, creation of a more favorable environment for cultivating startup companies, reduction of the withholding tax on foreign entities supplying services and intellectual property to Taiwan, restoration of the withholding-tax exemption on royalties for foreign patents and know-how utilized by Taiwanese companies, and increased incentives for the private sector to engage in R&D. ENSURING ENERGY SECURITY • AmCham supports the government’s decision to raise the electricity rates as necessary to encourage conservation and prevent future power shortages • But the Chamber recommends restudy of the exceedingly ambitious carbon abatement targets and the decision not to extend the lifecycles of the existing six nuclear-power units.
Simultaneously carrying out those two policies would entail such high costs as to undermine Taiwan’s competiveness. BOOSTING HIGHER EDUCATION • In addition to welcoming students and faculty from around the world to Taiwan’s universities, AmCham suggests encouraging prominent foreign universities to open branch institutions in Taiwan. • Tuition subsidies to incentivize more working professionals to enroll in continuous-education programs would be another way to hone Taiwan’s competitive edge. ATTRACTING FOREIGN TALENT • AmCham is gratified that the government has now adopted the attraction and retention of international talent as one of its prime objectives. The consequence of job protectionism is stagnant wage levels and a brain drain of professionals. • As a first step, the new policy should lift the requirement that foreign job applicants have a bachelor’s degree and two years of relevant work experience. The rule is paternalistic and contrary to Taiwan’s own best interests. • Taiwan’s high personal income tax rate is another deterrent to the entry of foreign talent. • To permit its expansion as tourism grows, the hospitality industry needs more access to both skilled and unskilled labor from abroad. • The procedures for bringing mainland-based Chinese employees to Taiwan for meetings, training, and short-term assignments remain overly complicated and time-consuming. ADDITIONAL PILLARS • Other important objectives include the deepening of rule of law, and sustainable development to safeguard the environment. • Continuing cross-Strait negotiations under the ECFA umbrella will open more products to further tariff benefits. INTERNATIONAL INTEGRATION • The cross-Strait connection must be balanced by increased economic engagement with other parts of the world. • To match the FTAs being entered into by its trade rivals, it is vital for Taiwan to work toward participation in the new TransPacific Partnership. To be considered for TPP entry, however, Taiwan must first resolve its dispute with the United States over beef imports. GETTING IT DONE • Bringing President Ma’s broad program into reality will require considerable political skill and public communication to overcome entrenched resistance. • AmCham reiterates its enthusiastic support for the objectives the President has set, and agrees with him that in today’s fast-changing world, “there is no room for indecision or hesitation.” MAY 2012 • TAIWAN WHITE PAPER
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摘要 強化台灣國際競爭力 方向正確
強化高等教育
■ 馬英九總統在美國商會謝年飯晚宴演說時提到，台
■ 除了調整政策，近一步開放台灣大學院校招收、聘
灣未來發展必須有「五大支柱」，包括：貿易自
用國際學生及師資，商會也籲請政府鼓勵外國知名
由化與消弭保護主義心態、重整台灣產業以促進創 新、水電費合理化、教育體系國際化，及吸引國際 人才來台。
大學來台灣設立分校。 ■針對在職專業人才的進修教育課程提供學費補助，
強化人力素質，提昇台灣競爭優勢。
■ 馬總統在第二屆任期就職演說時重申上述支柱，這
些支柱也是商會《台灣白皮書》反覆強調的主題。
吸引國際人才
商會肯定也支持馬總統與執政團隊的遠見、決心，
■ 商會樂見政府將積極招募、留用國際人才當作主要
在此提出2012年《台灣白皮書》，期盼以商會會員
目標之一。對人力資源發展採取保護主義已使台灣
企業實務經驗為本的政策建言能作為政府施政的參 考。
薪資成長遲滯、專業人才外流。 ■ 首先，應免除對於外籍人才申請來台工作須有學士
學位及兩年相關工作經歷的規定。此項限制過度保 貿易自由化 ■ 政府決策時須留意國際貿易除了商品流通的部份， 強化服務業貿易活動也很重要。
護台灣工作者，最後反而有損台灣的實質利益。 ■ 台灣的個人所得稅率較競爭對手國家高，對於吸引
國際人才來台灣工作不利。
■ 馬總統提到政策應與國際實務作法接軌，商會非常
■ 為確保觀光產業的永續成長，政府宜允許觀光旅遊
贊同。台灣獨有之法規要求對於在全球各地營運的
業者引進更多合格之國際高階專才及非技術性勞
跨國企業已造成沈重負擔。
工。
■ 法律規範違背國際趨勢且限制台灣國際競爭力的相
■ 企業之中國籍員工因參與會議、訓練或執行短期任
關議題包括：藥品與醫療器材核價給付制度、涉及
務入境台灣的申請作業程序仍然繁瑣耗時，需要近
資訊產品與基礎建設標案的政府採購合約條款、化
一步簡化。
學品運輸相關規定、某些車輛認證法規，以及對膳 食補充劑功能宣稱的限制等。以上每個法規問題都
其他的支柱
使業者在台灣營運的成本與難度增加，對於吸引業
■ 其他重要施政目標應包括加強法治，以及在永續發
者在台灣市場增加投資、擴大經營也有負面影響。 ■ 在中國製商品的進口限制方面，政府決策似乎仍受
貿易保護主義心態影響。 促進產業創新 ■ 創新科技質量不足，對台灣許多產業的成長造成嚴 重限制。
展相關計畫投入更多資源，以保護環境。 ■ 在ECFA架構下持續兩岸經貿協商，以增加關稅減
讓的產品項目。 與國際接軌 ■ 海峽兩岸交流雖重要，台灣仍須加強與世界其他地
區的經貿互動，以維持平衡。
■ 為改進現狀，商會建請政府對營業秘密的侵害採取
■ 為趕上貿易競爭對手與主要貿易國簽署自由貿易協
更嚴格的法律規範；創造一個有利新創公司發展的
定的腳步，台灣必須努力加入跨太平洋夥伴協議
環境；調降為台灣企業提供專業服務、智慧財產之
（TPP）。台灣若能先解決美國牛肉進口爭議，必
外國營利事業扣繳稅率；並將台灣企業支付外國專
有利台灣申請加入TPP。
利及設計生產know-how恢復列為權利金免稅項目， 以及針對民間投入研發活動擴大獎勵措施。
展現執行力 ■ 要實現馬總統擘畫的施政藍圖，執政團隊與機關首
確保能源安全 ■ 商會支持政府在審慎評估必要性後調漲電費的決 策，期盼藉此鼓勵節約用電，使台灣未來免於陷入 電力短缺的困境。 ■ 不過商會也籲請台灣政府重新審視極難實現的減碳
目標，並檢討六部核電機組必須陸續除役的決定。
長必須採用更有效的政治策略，加強與社會大眾 的溝通，抵擋既得利益者的反對聲浪，持續推動改 革。 ■ 商會重申對馬總統所設目標的全力支持，也同意馬
總統所說，世局變化難料，我們沒有猶豫遲疑的空 間。
同時推動這兩項政策目標必須花費極高昂的成本， 將減損台灣產業競爭力。
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TAIWAN WHITE PAPER • MAY 2012
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2012 taiwan white paper : overview
Reinforcing Taiwan’s Competitiveness RIGHT DIRECTIONS In his speech to AmCham Taipei’s Hsieh Nien Fan banquet this April, President Ma Ying-jeou emphasized that “for Taiwan to secure its economic future, it must build up its global competitiveness.” He cited “five fundamental pillars” needed to support the achievement of that objective: trade liberalization and the shedding of any remaining protectionist mindsets, comprehensive restructuring of Taiwan’s major industries to promote innovation, rationalizing utility rates to reflect production costs and promote conservation, raising educational standards by internationalizing Taiwan’s education system, and attracting foreign talent to Taiwan’s labor pool. As the President recited these goals, the business leaders in the audience found themselves nodding in agreement. These principles have been among key recommendations contained year after year in AmCham Taipei’s Taiwan White Paper, and it was reassuring to hear the head of state identify them as crucial to meeting his vision for creating a Golden Decade of prosperity for Taiwan. And if anyone wondered whether his remarks were tailored to appeal to an audience of multinational business executives, any such thoughts were dispelled this month when President Ma repeated virtually the same points in the inaugural address with which he began his second term in office. The Chamber commends President Ma and the members of his administration both for the clarity of this vision and for their willingness to take on the challenging task of bringing it to fruition, in some cases with potentially unpopular solutions such as higher electricity rates. As the President said in his inaugural address: “If we want our nation to develop, then we must reform; if we want reform, then we must bear the short-term pains of adjustment. We absolutely cannot leave the hot-potato issues and heavy burdens to the next generation.” In this 2012 Taiwan White Paper, AmCham offers our support to the government as it pursues the policies necessary to drive the economy to higher levels of competitiveness for the benefit of Taiwan as a whole, including the multinational operations that have set down roots in this society. In this Overview, but even more thoroughly in the committee position papers inside this volume, we have sought to present practical suggestions, based on our member companies’ on-the-ground experience, to help Taiwan surmount any current difficulties and reach new heights of development.
The following sections provide AmCham’s perspective on what is needed to bring about an economic Golden Decade. TRADE LIBERALIZATION To again quote from the inaugural address, President Ma said “We must eliminate artificial trade and investment barriers and create a genuinely free and open economic e n v i r o n m e n t f o r Ta i w a n t h a t i s m o r e i n l i n e w i t h international practices.” The public tends to think of “trade” only in terms of the interchange of goods, but for mature economies the trade in services is also crucial. As the authorities look for ways to ease the flow of commerce, we urge them to consider not only products but also the whole range of service businesses that are part of a modern economy. These include banking, insurance, fund management and other financial services; engineering, architecture, and other infrastructure-related functions; healthcare-related services such as chiropractic; and many others. The need for aligning with international practice, as mentioned by President Ma, is another key point. AmCham member companies have often called attention to the administrative and financial burdens they face when regulators impose unique-to-Taiwan requirements. Having to devise and implement a separate set of procedures for a market of 23 million people is an onerous task for a business with a global or even regional reach. Fortunately, some government agencies have become more conscious of this problem. In the past year, for example, the Bureau of Standards, Metrology, and Inspection of the Ministry of Economic Affairs revised its proposed regulations on toothpaste containers after understanding the hardships it would pose for manufacturers, and the Taiwan Food and Drug Administration (TFDA) changed its definition of the legal manufacturer of a medical device to reflect international trends. Numerous other issues remain, however, in which Taiwan is diminishing its own competitiveness by departing from international norms. Examples cited by AmCham committees include: • Slashing the prices of research-based drugs to the point where they are among the lowest in the world, while reimbursing generics at nearly the same price as the originals. For both pharmaceuticals and medical devices, the low prices are deterring manufacturers from launching some of their most innovative products here for fear of MAY 2012 • TAIWAN WHITE PAPER
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affecting their prices in other countries, with the result that Taiwan patients lose access to the latest treatments. • In government procurement contracts for IT products and infrastructure projects, imposing unfavorable terms and conditions that discourage international participation. A more competitive Taiwan requires first-class IT services and software and first-class infrastructure, which means international-standard terms and conditions. • Including many chemical products on the list of “Dangerous Goods during Transportation,” necessitating the obtaining of road permits and compliance with warning requirements, even when they are hazardous only during use in the workplace. • Interpreting the tax liability in cases of drop-shipment transactions in a way that undermines Taiwan’s competitiveness as a global supply-chain center. • Adopting certain motor vehicle regulations that are not harmonized with international standards, such as the unique diesel smoke criteria set by the Environmental Protection Administration. • Requiring each item in a multi-pack (such as socks) to be labeled separately, with the importer held responsible even when the goods are sold individually at retail. • Regulating dietary supplements under the same strict rules as apply to food and drugs, and barring them from carrying functional claims as to their impact on health. Each such case adds to the cost and difficulty of doing business, and potentially discourages companies from expanding in this market. In addition, the protectionist mindset that the President alluded to shows up in the periodic review of the list of products prohibited from import if they are produced in mainland China. The only criteria for banning an item are supposed to be risk to national security and potential serious adverse impact on domestic industry. But when companies file for the removal of a category from the list, the application is invariably rejected if local companies object, whether or not any clear proof of economic harm has been presented. During the past year, only one of the 21 products targeted by AmCham’s Retail Committee received a change in status to open it to importation into Taiwan. PROMOTING INDUSTRIAL INNOVATION In this year’s White Paper, the Technology Committee points to Taiwan’s impressive past success as a global development and manufacturing hub for high-tech industries. But it also notes the serious current constraints on the growth of many industrial sectors due to insufficient innovative technology. Some of the committee’s suggestions are: • Take urgent steps to strengthen the investigation process and legal penalties against misappropriation of trade secrets to prevent the leakage of those secrets, particularly to China. The National Science Council and the Taiwan
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Intellectual Property Office of the Ministry of Economic Affairs have been working along these lines to draft amendments to the Trade Secrets Act and to laws governing electronic surveillance. AmCham urges early passage by the Legislative Yuan. • Revise numerous laws and regulations, including regulatory restrictions on venture-capital funds, that currently prevent Taiwan from taking its place alongside Silicon Valley and Israel as home to a constant stream of vibrant tech-oriented startups. • Reduce the withholding tax on foreign entities supplying services and intellectual property to Taiwan, which in another deviation from international practice is currently charged at a higher rate than the corporate income tax. A related issue raised by the Tax Committee calls for restoration of the withholding-tax exemption on royalties for foreign patents and know-how utilized by Taiwanese companies. The Technology Committee has also been a strong advocate of increased tax incentives and other inducements to encourage more private-sector Research and Development activity to be conducted in Taiwan. ENSURING ENERGY SECURITY AmCham for some time has been encouraging the government to raise the tariffs that the state-owned Taiwan Power Co. charges for its electricity. Those rates have been unreasonably low considering that Taiwan needs to rely on imported fuel for nearly all of its power generation, and Taipower has been operating with such massive deficits that it has been approaching the legal threshold for bankruptcy. Although no companies like to see an increase in their electricity bill, the Chamber’s member companies are aware that the alternative could be much worse: inadequate funds available to the utility for new investment in generating capacity, leading to crippling energy shortages at some point down the road. Prices that reflect market forces will contribute to greater conservation and less waste. Electricity rates are not the only factor to consider in ensuring future energy security. Expressing reservations on some other aspects of energy policy, the AmCham Infrastructure Committee recommends that several current approaches be restudied. These include the exceedingly ambitious carbon abatement targets set by the government, as well as the decision to retire the six existing nuclearpower units when they reach 40 years of service starting in 2018, rather than granting them life extensions as many other countries are doing. The sensitivity in Taiwan toward nuclear energy must be taken into account, particularly after the Fukushima catastrophe in Japan. But drastically reducing greenhouse-gas emissions while simultaneously phasing out nuclear power can be accomplished only by heavy reliance on liquefied natural gas to fuel the power plants or by massive
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ATTRACTING FOREIGN TALENT The desirability of seeking to bring the best and brightest from around the world to live and work in Taiwan, stimulating their domestic colleagues to increase their knowledge and skills through the sharing of ideas and information, has long been one of AmCham’s major themes. The notion formerly encountered considerable resistance, but we are gratified that the government has now adopted the attraction and retention of international talent as one of its prime objectives. It undoubtedly came as a shock to many in Taiwan w h e n S i n ga p o r e ’s D e p u t y P r i m e m i n i ster, Tharman Shanmugaratnam, recently warned his countrymen about the risk of becoming another “Taiwan story” if Singapore were to close its doors to foreign talent. Such job protectionism winds up having “stark consequences” for wage levels, he said, noting how stagnant salaries in Taiwan in recent years have led to the departure of large numbers of Taiwanese professionals for China and other countries.
ADDITIONAL PILLARS Besides his discussion of the five “fundamental pillars” for development, President Ma used his inaugural address to discuss other important goals, including efforts to ensure that “rule of law becomes a way of life.” The multinational
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2012 台灣白皮書
BOOSTING HIGHER EDUCATION AmCham fully agrees with President Ma’s analysis that the best way to raise the educational standards of Taiwan’s colleges and universities, and to make optimum use of their currently under-utilized resources, is to “open our doors to students and faculty from around the world.” In his Hsieh Nien Fan remarks, he set the goal of doubling the proportion of foreign and mainland Chinese students in Taiwan’s institutions of higher learning from the current 5% to at least 10% by 2020. The result, he said, will be to “make our own students and professors more internationally competitive.” But in addition to that step, the Chamber’s Education and Training Committee urges Taiwan to adopt other measures to enable its students to receive an education that cultivates innovative thinking. It especially recommends that the government encourage prominent foreign universities to open branch institutions in Taiwan, as Duke, New York University, and UCLA have done in China and Singapore. The reason no such case has occurred in Taiwan is the stipulation that the foreign institution must establish a full campus with multiple departments and comprehensive facilities, which would be prohibitively expensive. The committee further suggests that the government provide tuition subsidies to incentivize more working professionals to enroll in continuous-education programs, especially in courses related to innovation, leadership, branding, cross-cultural communication, and other fields that will hone Taiwan’s competitive edge.
The Taiwan government is reportedly still deliberating what new policies to undertake to make this country more welcoming to foreign white-collar workers. Our understanding is that the one firm decision already made is to allow foreign students who graduate from domestic universities to remain here to enter the job market. But most other job applicants would still be subject to the requirement that they have a bachelor’s degree and two years of relevant work experience. As its number-one issue, the Human Resources Committee once again calls for the lifting of that requirement for foreign professionals. The rule is both paternalistic and contrary to Taiwan’s own best interests, as Deputy Prime Minister Shanmugaratnam recognized. In addition, the minimum monthly salary stipulated for foreign employees is an unnecessary limitation on companies’ own hiring practices. The Council of Labor Affairs has offered to consider exemptions from the work-experience regulation on a caseby-case basis, but companies need to be able to plan their HR programs on the basis of consistent guidelines. Ad hoc decisions cannot be an effective substitute for having accurate policies in place. One aspect of Taiwan’s attractiveness for foreign talent that will need to be considered is the high personal income tax – at a top rate of 40%, it is much steeper than in such neighboring countries as Hong Kong (15%) and Singapore (20%). “Such a high individual tax burden hinders Taiwan’s ability to attract talent, posing a challenge to Taiwan’s desire to transform itself into a knowledge-based economy,” the Tax Committee position paper observes. In addition, the Travel and Tourism Committee notes the “severe manpower shortage” affecting Taiwan’s hotels and other enterprises in the tourism sector, another of the “Six Emerging Industries.” To enable that sector to expand to meet anticipated demand, the committee requests short-term relief through liberalization of current policies governing foreign labor and longer-term emphasis to improve the training in the hospitality programs in domestic educational institutions. Multinational companies and their domestic counterparts also see an increasing need to bring their mainland-based Chinese employees to Taiwan for meetings, training, and short-term assignments. Despite a gradual liberalization of the procedures in recent years, the process is still far more complicated and time-consuming than necessary. Among other problems, the situation discourages companies from holding regional conferences in Taiwan, to the detriment of the local tourism industry.
總論
purchases of carbon credits on the international market. Either alternative risks being so expensive as to undermine Taiwan’s industrial competitiveness, and the uncertainty over energy policy is a deterrent to new investment.
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2012 TAIWAN WHITE PAPER overview
business community is highly conscious of the advantages Taiwan can derive, particularly in terms of Greater China business, by establishing a reputation for having clear regulations that are enforced in a consistent and transparent manner. Great strides have been made in this regard in recent years, but the government needs to be on constant alert against any tendencies to compromise on that standard. In this context, AmCham’s Retail Committee raises concerns about proposed policies for the regulation of cosmetics advertising that would give TFDA personnel the ability to impose heavy penalties, even including removal of products from the shelves, for advertisements they deem to be “seriously exaggerated or untrue.” The scope of that authority would go beyond healthrelated claims, and the companies would have no due-process recourse to the courts or a professional review body such as the Fair Trade Commission. On the subject of sustainable development, AmCham was pleased to see the President’s emphasis on the need to promote further R&D and investment in green-energy industries, green architecture, and green production. AmCham’s Sustainable Development Committee is equally committed to those goals. The President also noted that Taiwan’s stable development is linked to the maintenance of cordial cross-Strait relations, including the signing of trade accords such as the Economic Cooperation Framework Agreement (ECFA). Negotiations are proceeding on further tariff reductions beyond the Early Harvest list already being implemented. AmCham’s Chemical Manufacturers Committee and Transportation Committee (on behalf of the automotive sector), in particular, are looking forward to a broadening of the product categories enjoying tariff benefits. INTERNATIONAL INTEGRATION As vital as the cross-Strait connection is, Taiwan also needs to balance its economic engagement by revitalizing its trade and investment ties with other parts of the world. The efforts to enter into the equivalent of free trade agreements with Singapore, New Zealand, and others in the region are an important step. So is the bilateral investment agreement that Taiwan concluded with Japan last year. With chief trade rival Korea having signed FTAs with the United States and the European Union; with China, Korea, and Japan starting talks on a trade pact of their own; and with ASEAN looking to form a larger regional bloc, Taiwan faces the prospect of serious economic isolation and lost export competitiveness unless it can achieve some major breakthroughs. Recognizing this risk, President Ma in recent months has repeatedly stressed Taiwan’s determination to participate in the new Trans-Pacific Partnership being coordinated primarily by the United States. The President appreciates that it may take as long as eight years to
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complete the process of joining the TPP, but the initial contacts need to begin soon with the United States and the eight other current TPP countries. The Ma administration is also keenly aware that the chances of being considered for TPP admission are unlikely as long as the current dispute with Washington over Taiwan’s restrictions on U.S. beef imports remains unresolved. Having confirmed to its satisfaction that the presence in beef products of traces of the leanness-enhancing additive ractopamine poses no risk to human health (as underscored by the fact that such beef is consumed daily by millions of Americans), the Taiwan government is currently seeking legislative approval to replace the outright ban on ractopamine with a scientifically set maximum residue level. Although the issue has unfortunately become heavily politicized and some vocal opposition remains, the President is to be commended for doing the right thing in seeking to bring it to a reasonable conclusion. Once the beef problem is resolved, the United States and Taiwan should soon be able to resume high-level discussions under the Trade and Investment Framework Agreement (TIFA). Initially held annually on a routine basis, TIFA talks have not been conducted in five years due to the imbroglio over beef. AmCham will urge that the eventual TIFA agenda include a dialogue on the steps Taiwan should take to qualify for participation in the TPP, which would be the equivalent of having an FTA with each of the other members. GETTING IT DONE Shepherding the broad program that President Ma has outlined into reality will require every bit of political skill that the President, Premier Sean Chen, and their team of Cabinet ministers can muster. Attempts to implement change invariably run into resistance from vested interests or those who are simply more comfortable doing things the way they’ve always been done, as well as those who see a political advantage in voicing opposition. The government leadership will need to consolidate support among the civil servants who carry on the day-to-day work of policy execution and to ensure a sufficient legislative majority when votes are needed to pass new proposals into law. Achieving that success will require adroit behind-the-scenes activity, but the effort will be aided if the citizenry understands and accepts the vision, and if public opinion strongly backs the reforms. President Ma will need to be not just the commanderin-chief but also the communicator-in-chief. AmCham reiterates our enthusiastic support for the objectives the President has set, and from the strong determination that he has shown, we take heart that those goals can be met. As President Ma told the Hsieh Nien Fan audience in April, in today’s fast-changing world “there is no room for indecision or hesitation.”
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台灣白皮書：總論 強化台灣國際競爭力 方向正確 馬英九總統在台北市美國商會今年四月「謝年飯」年度晚宴中 強調，「台灣要確保未來經濟發展，就必須厚植全球競爭力」。 為達成此一目標，馬總統提出「五大支柱」，即貿易自由化與消 弭保護主義心態、重整台灣關鍵產業以促進創新、水電費合理化 以反映供應成本並鼓勵節約、台灣教育體系國際化以提升教育水 準，以及吸引國際人才來台工作。 馬總統說明這些目標之時，台下的企業領袖紛紛點頭表示同 意。商會《台灣白皮書》曾經不斷提出類似目標，能聽到國家元 首強調這些目標的重要性，以開創台灣的「黃金十年」，商會對 台灣前景也更具信心。若有人懷疑馬總統的發言是否只為討好外 商，只要觀察馬總統於五月第二任總統就職演說中重提幾乎一樣 的論點，應足以化解許多疑慮。 商會樂見馬總統與執政團隊清楚說明願景，以及展現接受挑 戰、力爭成果的政治意願。的確，某些狀況可能引發民怨，例 如電價調整。總統在就職典禮中表示，「國家要發展，就必須改 革；要改革，就要承受調整的陣痛。我們絕對不能把燙手山芋與 沈重包袱留給下一代。」。 商會在2012年白皮書中表達對政府的支持，因為政府的政策足 以提升台灣經濟競爭力，能有利台灣整體發展，對在台經營的跨 國企業亦不例外。這篇宏觀全局的總論，以及深入細節討論的各 委員會產業優先議題，代表美國商會的務實建議，希望以會員企 業的實務經驗，協助台灣突破當下難關、邁進全新的發展階段。 以下是美國商會針對各政策主軸的建議，以此期許台灣經濟「黃 金十年」終能成真。
需要符合國際標準第一流的資訊科技服務和軟體，以及第 一流的基礎建設，而其相關採購合約之條款設計也應符合 國際標準。 • 許多被歸類為「運輸危險物品」的化學品，運輸時除須取 得通行許可，也須符合相關警示規定；但事實上一部份化 學品只有在工廠內使用、操作時才有潛在危險。 • 現行對外商委託國內廠商「境內加工境外轉售」交易的稅 制，將阻礙台灣朝全球供應鏈中心發展。 • 部分車輛相關法規與國際標準不一，例如環保署的柴油車 黑煙測試標準。 • 要求襪子等多重包裝量販包的內含商品都需個別標示，就 算零售商才是分拆販賣的行為者，法規卻仍將貼標責任歸 屬於進口商。 • 現行膳食補充劑管理規定與對食品、藥物之管理一樣嚴 格，在產品功能宣稱受限的情況下，廠商無法提供消費者 關於產品對健康影響的明確資訊。 上述每個案例都增加了經營者的成本與營運困難，也可能導 致企業不願擴大在台經營。 此外，馬總統提及的保護主義心態不時還是會出現，特別是 中國製商品進口台灣的審查。禁止特定商品進口的唯一標準是 可能危害國家安全，或影響台灣國內產業。但當進口商要求解 除某類商品的進口限制時，只要本土廠商反對，就難免會遭到 主管機關拒絕，無論開放進口是否真的會傷害國內經濟。在過 去一年，美國商會零售委員會提出了21項產品，只有一項獲准 進口台灣。
促進產業創新 貿易自由化 在此再度引述馬總統就職演說，他當時說：「我們必須排除貿 易和投資的人為障礙，為臺灣打造一個真正自由開放、與國際社 會接軌的經濟環境。」 一般人可能以為貿易就是貨品的交易，但對成熟的經濟體來 說，服務的往來同樣關鍵。台灣政府既然希望簡化商業往來流 動的程序，我們也敦促主管機關不只是考慮商品，也必須考量 攸關現代經濟的各種服務業。這些服務業包括銀行、保險、基 金管理，以及其他金融服務；工程、營建，以及其他基礎建設 相關者；醫療相關服務例如脊骨神經醫學與其他醫療項目。 與國際實務作法接軌，正如同馬總統所說的，是另一項關 鍵。商會成員時常希望政府重視企業在台灣特有的法令要求之 下所遭遇的行政問題與財務負擔。對於營運範圍涵蓋整個區域 甚至全球的企業來說，為了2300萬人的台灣市場創設一套有別 於其他國家的運作模式，是一項艱難挑戰。令人欣慰的是，一 些政府部門已經愈來愈注意到此問題，例如過去一年，經濟部 標準檢驗局在瞭解製造商因為法規調整可能遇到的困難後，修 改了規範牙膏外包裝的提案；衛生署食品藥物管理局也調整了 醫療器材法定製造廠的定義，以反映國際趨勢。 然而，還有許多其他問題繼續存在，使得台灣的政策法規與 國際間認可的作法相悖，減損了台灣自身競爭力。商會各委員 會指出的例子包括： • 台灣健保對新藥的給付價格已是全球最低水準之一，但學 名藥給付價格卻與新藥價格接近。如此一來，不論是藥廠 或醫療器材製造商，價格過低都將導致它們不願引進最尖 端的產品，以免影響自家產品在其他國家的價格，其結果 是台灣的病人無法使用這些最新的治療方式。 • 有關資訊科技產品及基礎建設的政府採購合約，對廠商施 加不利條件與限制，阻礙國際參與。台灣要加強競爭力，
商會科技委員會在今年的白皮書中指出，台灣成為全球高科技 發展與製造基地，成績耀眼。但委員會也注意到科技創新不足， 已嚴重限制了許多產業的成長。委員會的建議包括： • 立即採取行動，強化對洩漏、侵害營業秘密的調查和懲 處，防止營業秘密外洩，特別是外洩至中國。國科會和經 濟部智慧財產局已朝此方向研商，並草擬營業秘密法修正 案，修正電子通訊監察相關法令。美國商會期盼立法院儘 速通過。 • 修改多項法律規範，包括對創投基金的限制；這些限制使 台灣無法循美國矽谷、以色列模式，積極鼓勵高科技新創 企業。 • 調降為台灣企業提供專業服務、智慧財產之外國營利事業 的扣繳稅率。現行制度有違國際慣例之處在於扣繳稅率實 際上還高於營業事業所得稅率。此外，稅務委員會所提的 相關議題是，恢復對於於台灣業者支付外國專利與技術 know-how權利金之免稅待遇。 科技委員會也強力呼籲增加稅賦優惠及其他誘因，鼓勵民間 增加在台研發能量。
確保能源安全 美國商會鼓勵台灣政府調高電費已有一段時間。由於台灣的電 力幾乎完全仰賴進口能源，電費根本低到不合理，台電公司鉅額 虧損也已瀕臨法定破產門檻。雖然沒有任何企業樂見電費帳單增 加，商會會員企業知道不調漲電價的結果會更糟：不久之後勢必 出現電力短缺，嚴重影響產業發展。反映市場機制的電價也有助 於節約能源、減少浪費。 確保未來能源安全，電費不是唯一要考慮的因素。美國商會 基礎建設委員會表達對某些能源政策的保留意見，並建議應重
MAY 2012 • TAIWAN WHITE PAPER
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WPWP 9
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2012 TAIWAN WHITE PAPER overview
新研議現行若干策略，包括政府訂定的陳義過高的減碳目標， 以及決定現行6部核電機組將在運轉40年後，自2018年開始陸 續除役，而非像許多其他國家一樣予以延役。核電在台灣引發 的敏感爭議必須列入決策考量，這在日本福島核災之後尤為重 要。但既要遽降溫室氣體排放，又要排除核能，恐怕只能更依 賴液化天然氣作為燃料，或者大手筆在國際市場購買碳權。任 一方案的成本都太高昂，將減損台灣的產業競爭力，而且能源 政策方向若難以預期，也將使新的投資計畫裹足不前。
強化高等教育 馬總統主張，提高台灣大學院校教育標準的最佳方案，以及 充分利用空閒資源的最佳方式，就是「台灣必須向全球的學生及 師資敞開大門」，延攬優秀人才。美國商會對此完全同意。馬總 統在謝年飯演說時也提出要讓外國及大陸學生來台接受高等教育 的比例倍增，目標是由目前的5%，到2020年至少提高至10%。 他說，如此將使台灣學生、教授更具國際競爭力。 除此之外，商會教育及訓練委員會力促台灣仍需採行其他措 施，使台灣學生接受更能啟發創新思維的教育；委員會特別建議 政府應鼓勵國際頂尖大學在台灣開設分校，一如美國杜克、紐約 及洛杉磯加州大學等名校在中國或新加坡的發展。台灣過去沒有 這樣的案例，理由是外國分支機構必須要建立學系多樣、師資完 整的分校，而這非常昂貴。委員會進一步建議政府提供教學訓練 補助，吸引更多實務界專業人士投入在職進修，特別是與創新、 領導、品牌、跨文化傳播，以及其他有助提升台灣整體競爭力的 相關課程。
吸引國際人才 美國商會長期以來呼籲政府努力推動相關措施，吸引最優質 的國際人才來台灣生活與工作，藉由想法與資訊的交流，刺激 國內人才增進知識與技能。此一想法過去遇到一些阻礙，但商 會現在很高興政策方向已有調整，把積極招募、留用國際優質 人才視為施政主軸之一。 讓許多台灣人驚訝的是，新加坡副總理尚達曼（T h a r m a n Shanmugaratnam）日前警告，新加坡若拒絕國際人才，星國就 可能成為另一個台灣。他說，對勞動市場採取保護主義已對台 灣薪資結構造成嚴重影響。台灣近年來的薪資成長遲滯驅使許 多專業人才移往中國或其他國家發展。 台灣政府據稱仍在研究如何改善環境使外國白領專才願意來 台。商會瞭解的一項政策方向是，在台灣大學院校畢業的外籍 留學生將可留在台灣就業。但其他多數求職申請，仍然必須符 合現有規定，亦即具有學士學位及兩年相關工作經驗。商會人 力資源委員會產業優先議題第一項就是，希望取消對外籍專才 的上述規定。相關規定不僅過於保護本國工作者，更違背了台 灣的實質利益，而過度保護反成傷害也是尚達曼有此番言論的 理由。此外，現行法規對企業聘雇外籍雇員要求符合最低每月 薪資標準，也是對企業招募人才不必要的侷限。 勞委會目前同意以專案會商模式，對聘僱外國專才案例給予 不同程度的放寬限制。然而各企業仍須以一貫的執行標準規劃 其人力資源發展，依照個案情況處理聘僱許可的決策機制並無 法取代合理明確的政策。 要提昇台灣對外籍專業人士的吸引力，尚有一重要面向必 須考量，即台灣的個人所得稅率最高可達40%，遠高於香港 （15%）或新加坡（20%）等鄰近國家。稅務委員會在其政策 建言中指出，「如此高的綜合所得稅負擔限制了台灣吸引國際 人才的能力，也成為其轉型為知識型經濟的一大挑戰」。 此外，旅遊與觀光委員會表示，人力嚴重短缺影響了旅館與 其他旅遊業者，而觀光旅遊業還屬於六大新興產業之一。為滿 足人力需求，委員會建議短期內應放寬外勞來台工作限制，長 期則應改善台灣大學院校觀光旅遊科系的教學培訓內容。 國內外企業都越來越需要讓中國籍員工來台灣開會、受訓及 執行短期工作調度。雖然近年相關規定已逐漸鬆綁，但程序依 然太過繁瑣耗時。另一個問題是，這類狀況已導致企業避免在 台灣召開區域型會議，影響台灣國內觀光產業發展。
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其他的支柱 馬總統除了提出五大支柱，也利用就職演說討論其他重要目 標，包括司法改革以確保「法治成為生活的方式」。跨國企業 界非常重視台灣此一優點，特別是與大中華其他地方相比，台 灣的確可以因為建立明確的法規制度，以統一、公開的標準執 行規定受到國際肯定。台灣在近年來已邁出大步，但政府仍需 時刻警惕以免誤入回頭路。商會零售委員會的擔憂是，提議實 施的化妝品管理規範允許食品藥物管理局可以施加嚴厲罰則， 甚至可僅由承辦人員評斷廣告宣稱構成「情節重大之虛偽或誇 大」而要求產品下架。此種作法涉及範圍實已超越消費者使用 產品之健康影響，而企業也尚無合法管道可以訴諸法院或公平 交易委員會等專業單位仲裁。 就永續發展而言，商會樂見總統展現積極意願，持續鼓勵民 間擴大對綠能產業、綠色建築與綠色生產的研發與投資。商會 永續發展委員會成員企業也正致力達成上述目標。 馬總統認為，台灣要穩定發展，必須確保兩岸關係的和諧， 包括簽訂兩岸經濟合作架構協議（ECFA）等經貿協定。在已 經實施的早期收穫清單之外，兩岸降低關稅的談判還在進行之 中。商會化學製造商委員會與交通運輸委員會（代表汽車業 者），特別期待關稅降低的產品項目還能持續增加。
與國際接軌 對台灣而言，加強與世界其他地方的貿易投資關係，使台灣 與國際之間的經濟互動平衡多元，和努力維繫兩岸關係一樣重 要。努力與新加坡、紐西蘭和區域內其他國家洽簽自由貿易協 定，是很重要的一步。與日本簽署投資協議，對台灣也一樣重 要。 在主要貿易對手南韓與美國、歐盟簽署自由貿易協定之後， 中國、南韓、日本展開自由貿易協定談判，東南亞國協也正逐 步建立一個大型區域集團，台灣可能面臨嚴重的經濟孤立，恐 失去出口競爭力，除非台灣也能取得重大突破。因為承認有此 風險，馬總統最近幾個月反覆強調台灣參與由美國大力協調的 跨太平洋夥伴協議（TPP）的決心。總統了解可能需要長達八 年時間才能完成加入TPP的目標，但必須趕快與美國和其他八 個TPP成員國展開初步接觸。 馬政府也清楚知道，只要華府和台灣之間美國牛肉進口的爭 議未解，台灣成功加入TPP的機會就極為有限。台灣政府認知 到帶有少量瘦肉精的牛肉產品並不會對人體健康產生威脅（況 且數以百萬計的美國人經常食用牛肉），現正爭取立法院支持 調整限制，由瘦肉精零檢出改為允許一定標準的殘留。雖然美 牛議題已高度政治化，反對進口聲浪仍強，但馬總統做了正確 決策，也有助於合理解決此一爭議。 一旦牛肉問題解決，美國與台灣應該很快就能恢復美台貿易 暨投資架構協定（TIFA）下的高階對話。TIFA談判原應每年舉 行，如今因為牛肉問題而拖延五年，美國商會希望未來TIFA議 程能夠納入台灣參與TPP的實踐步驟，因為TPP就等於是各參與 國之間的自由貿易協定（FTA）。
展現執行力 要完成馬總統所擘畫的雄心藍圖，需要充分運用總統、閣 揆、各部會首長所能運用的各種政治策略。試圖改變總會碰到 反對聲浪，這些反對聲音可能來自既得利益者或是不願改變現 狀的人，以及那些為反對而反對以謀取政治利益的人。政府高 層除了必須號召實際推動政務的公務人員參與，更必須爭取到 足夠的立法委員支持，以使新法案順利通過。 達成目標需要精細的幕後運作，但如果民眾能瞭解且支持 施政願景，以及民意強烈渴望改革，推動過程自然水到渠成。 為此，馬總統不僅必須成為三軍統帥，更應成為溝通統帥。 商會謹此重申我們對馬總統擘畫願景的支持，也相信他展 現的堅定意志能夠帶領台灣邁向目標。如同馬總統在今年四 月商會謝年飯上所說，世事變遷迅速，「沒有猶豫遲疑的空 間」。
TAIWAN WHITE PAPER • MAY 2012
2012/5/30 4:18:40 PM
Messages to Washington
S u g g e s t i o n 1. M o v e f o r w a r d e x p e d i t i o u s l y o n
com m it ment to en h a nci ng t he bi latera l e conom ic
outstanding trade issues.
relationship.
Because of U.S. displeasure with Taiwan’s restrictions
At t h is ju nc t u re, however, t here is no cer tai nt y
on t he i mpor t of A mer ic a n b e ef, t he U. S .-Ta iwa n
that the legal ba rrier to i mpor ted beef contain ing
bilateral trade talks under the Trade and Investment
ractopamine will be removed. A lthough the ruling
Framework Agreement (TIFA) – previously conducted
party, the Kuomintang (K MT), holds a comfortable
annually as a matter of routine – have not been held
majority in the Legislative Yuan, the beef issue has
now for five years. In the absence of TIFA talks during
become so contentious and politicized (especially since
that time, important issues of concern to U.S. businesses
it has come after a series of highly publicized food-
operating in Taiwan have been unable to receive the
safety incidents) that the backing of all KMT lawmakers
level of U.S. government attention and support that they
cannot be taken for granted.
need and deserve.
If the vote to eliminate the barriers to imports of
Currently, the administration of President Ma Ying-
U.S. beef does not pass, AmCham understands that
jeou is working hard to resolve the issue by seeking
T I FA talks are unlikely to soon be resumed. But in
legislative approval to lift Taiwan’s outright ban on use
that eventuality, we would stress the importance of
of the feed additive ractopamine and to replace it with a
employing other channels to pursue the bilateral trade
maximum residue level established in line with scientific
agenda with equal energy. Taiwan ranks as the tenth,
evidence. The vote in the Legislative Yuan is expected to
and in some years ninth, largest trading partner of the
take place soon after publication of this White Paper.
United States. U.S. companies sold some US$26 billion
Assuming a positive outcome, AmCham Taipei urges
worth of goods and services to Taiwan last year, and
the Office of the U.S. Trade Representative (USTR) and
total foreign direct investment in Taiwan from U.S.
other relevant agencies in the U.S. executive branch to
sources exceeds US$20 billion. With a commercial
move quickly to schedule the next round of TIFA talks.
relationship of that scale, numerous issues inevitably
After five years of delay, it is crucial to make up for lost
arise that require bilateral negotiation and consultation.
time in discussing issues of mutual concern at a high
The Taiwan section of USTR’s own “2012 National
governmental level. In addition, the arrival in Taipei of a
Trade Estimate Report on Foreign Trade Barriers” lists
Deputy U.S. Trade Representative heading the American
many such problem areas, including:
delegation will be a significant sign of continued U.S.
• Taiwan’s high tariff rates on many products of
MAY 2012 • TAIWAN WHITE PAPER
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interest to U.S. exporters. • Continuing IPR concerns regarding internet piracy, trade dress, the smuggling of counterfeit goods from China, and pharmaceutical-industry issues.
of job creation at home, Washington should be moving aggressively to build increased opportunities in Taiwan, not risk ceding that market to competitors. O ne ef fe c t ive way to promote clo s er e conom ic
• P r i c i n g p o l i c i e s f o r m e d i c a l d e v i c e s a n d
ties and increased business opportunities would be
pha rmaceuticals t hat d iscou rage t he ent r y of
through more frequent visits to Taiwan by high-level
innovative products into the market.
U.S. government officials. After many years without
• Foreign-investment limits and an overly restrictive fee structure in the cable TV sector. • Te ch n ic a l ba r r ier s to t rade , su ch a s va r iou s labeling regulations.
such trips, Deputy Energy Secretary Daniel Poneman, A s si s t a nt S e c re t a r y of C om merc e S u re sh Ku m a r, a n d U . S . A g e n c y fo r I nt e r n at io n a l D e ve lop m e nt Administrator Rajiv Shah have all come to Taiwan
Additional issues have been raised in the committee
within the past seven months. We hope that such trips
repor t s i n t h is 2012 ed it ion of t he Tai wa n Whit e
continue, and that they include visits by Cabinet-level
Paper. Beef or no beef, these other industries need U.S.
officials, as used to occur on a regular basis during
government assistance.
the 1990s. Such visits provide opportunities to signal the continued strength of the economic, cultural, and
Suggestion 2. Shore up the U.S.-Taiwan economic
security relationship between Taiwan and the United
relationship.
States, despite the lack of formal diplomatic ties. They
Over the past several years while the beef issue has
also represent an occasion for substantive, high-level
blocked significant progress in strengthening the U.S.-
discussions on issues of mutual importance. Although
Ta iwa n bi latera l e conom ic relat ionsh ip, Ta iwa n’s
t he A mer ic a n I nst it ute i n Ta iwa n (A I T ) is h ig h ly
economic ties with China have grown substantially
effective in representing U. S. interests, there is no
s t ronger. T he t wo side s sig ne d a n E conom ic
substitute for direct communication in building trust
Cooperation Framework Agreement (ECFA) in 2010
and mutual understanding. In addition, considering that
t hat cont ai ned nu merous ea rly-ha r vest prov isions
a steady stream of visiting mainland Chinese officials
and will eventually lead to a comprehensive free trade
from both the central and provincial governments can
agreement. In addition, a growing number of Chinese
be found in Taiwan these days, the United States should
tourists are visiting Taiwan, a series of MOUs has
not be hesitant about doing the same.
opened the way for increased cross-Strait activity in
Once the beef hurdle is overcome, AmCham also
financial services, and Taiwan has eased restrictions on
recom mends t hat U. S . of f icia ls d iscuss w it h t hei r
investment in both directions.
Taiwan counterparts how Taiwan can best prepare its
As much as A mCham suppor ts steps to improve
candidacy to participate in the Trans-Pacific Partnership
cross- Strait econom ic con nections, we had always
(T PP) now under formation. As one of the world’s
envisioned those advances as occurring within the
leading trading economies and as a responsible member
context of an increasingly robust trade and investment
of the World Trade Organization and the Asia-Pacific
relationship between Taiwan and the United States.
Economic Cooperation (APEC) forum, Taiwan is well
W it hout u r g e nt e f fo r t s to r e s to r e v it a l it y to t h e
qualified for consideration and should have much to
Washington-Taipei relationship, the resulting imbalance
contribute to the organization. Undoubtedly, Taiwan
will cause Taiwan to become overly dependent on its
will first have to reach a domestic consensus on the
cross-Strait commercial dealings. That would be risky
necessity of further opening its agricultural market
for Taiwan, both economically and strategically, but it
and other sectors of the economy that have enjoyed
would also be contrary to the economic and security
prot e c t ion a g a i n s t i mp or t s . P re sid e nt M a , wh i le
interests of the United States. Taiwan is a small market
clearly stating the Taiwan government’s determination
on ly when ju x t aposed aga i n st t he g ia nt e conomy
to become part of the T PP, has recognized that the
across the Strait. Total t wo-way U. S.-Taiwan trade
process is complex and may take up to eight years to
came to more than US$62 billion in 2011. Especially
accomplish. But without starting to lay the groundwork
as the U.S. government carries out its National Export
now, even that goal may be out of reach.
Initiative to expand American sales abroad for the sake
12 WP
WP_2012.indd 12
Participation in the TPP will be vital for Taiwan to
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:09 PM
avoid economic isolation as other countries increasingly
oppor t u nities for cooperation bet ween the private
j o i n t o g e t h e r i n F TA s o r r e g i o n a l t r a d e b l o c s .
sectors of the t wo economies in terms of sourcing,
Considering the crucial security role that Taiwan plays
investment, R&D, and licensing. Taiwan could benefit
in East Asia, it is also a matter of U.S. self-interest to
from outside expertise in developing its biotech industry,
help Taiwan maintain its stability and prosperity, as well
which has been designated as one of the Six Emerging
as to foster the trade and investment opportunities for
Industries, and Taiwan’s high-tech companies, such
U.S. companies that may derive from Taiwan’s inclusion
as the leading semiconductor manufacturers, may be
in a broadened TPP.
interested in a greater presence in the U. S. market
AmCham also continues to suggest that the United
for research and possibly production. A nd the U. S.
States look for opportunities to enter into bilateral
could benefit from strengthening its cooperation with
agreements with Taiwan as building blocks toward an
Taiwan as a manufacturer of national security-sensitive
ever-stronger economic relationship. Previous discussion
goods. We urge the U.S. government to promote this
of the feasibilit y of sig ning a Bilateral I nvestment
development by further targeting the Taiwan market in
Agreement (BIA) and Bilateral Tax Agreement (BTA)
the National Export Initiative to drive increased sales of
foundered over questions of the Congressional approval
American products and services and increased licenses
process, given the special circumstances of Taiwan’s lack
of American technology, and in the SelectUSA program
of formal diplomatic relations with the United States.
to attract foreign direct investment into the United
We believe that lack of diplomatic ties is irrelevant,
States.
a nd t hat t he U. S . ca n a nd shou ld follow t he sa me approval process as with any other trade partner. In
S u g g e s t i o n 4 : E x t e n d v i s a - w a i ve r t r e a t m e n t t o
the meantime, we urge the U.S. government to consider
Taiwanese travelers.
negotiations with Taiwan on one or more of the various
A t t h e e n d o f l a s t y e a r, t h e U . S . g o v e r n m e n t
other types of major agreements that would not require
announced that Taiwan, having met the basic statutory
Congressional approval. Agreements on Transparency,
requirements, was being nominated for inclusion in
Competitiveness, or Services would be possibilities.
the U.S. visa waiver program pending reviews of its
More broadly, we urge the U.S. government to take
homeland security and immigration procedures. Those
steps to assure that the rise of China does not cause
reviews are being conducted, and we hope that the final
the U.S.-Taiwan relationship to be neglected. China’s
step of welcoming Taiwanese travelers into the program
growing importance on the international scene means
will be taken during the second half of this year.
that the United States is constantly seeking Beijing’s
The Taiwanese are avid and affluent international
cooperation on a variety of issues. The temptation thus
travelers, and they already enjoy visa-free entry to more
frequently arises to put off a given decision regarding
than 100 countries in the world. Once the United States
Taiwan because it may be a “bad time” in terms of
is added to the list of destinations offering that privilege,
relations with China. The reality, however, is that there
it is estimated that the number of Taiwanese visitors is
will hardly ever be a “good time.” The problem becomes
likely to increase by at least one-third. That would be a
more acute because in many U.S. government agencies,
welcome boost for the U.S. travel industry and the U.S.
the same department or even the same staff members
economy.
are responsible for both China and Taiwan affairs. Washington needs to be aware of the need to look at the Taiwan relationship on its own merits, without constantly tak ing B eijing’s potential reac tion into consideration. Suggestion 3: Foster further opportunities for business cooperation with Taiwan. Both Taiwan and the United States are developing capabilities in such areas as sustainable energy, electric vehicles, and g reen buildings, and there should be
MAY 2012 • TAIWAN WHITE PAPER
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By the Numbers
GRAPH 1: ECONOMIC GROWTH RATE
GRAPH 2: PRIVATE DOMESTIC INVESTMENT Unit: NT$ billion
10.72
11 10 9
2,152 2,013
8
2,243
2,021
2,232
2,229p
2010
2011
2,010
0.73
2
-1.65
0
-1.81
1
1,504
3.03f
4.04
3
-1
1,639 1,438
3.67
4
4.70
5.26
5
5.98
6.19
6
5.44
7
201
2(f
)
-2
2002
2003
2004
Source: Directorate General of Budget, Accounting & Statistics (DGBAS) Note: f=forecast
2005
2006
2007
2008
2009
Source: National Statistics, R.O.C. Note: p=preliminary
GRAPH 3: FOREIGN DIRECT INVESTMENT
GRAPH 4: TOTAL FOREIGN TRADE
Unit: US$ billion
Unit: US$ billion
15.34
300 250 200 150
4.9
3.81
4.79
4.22
3.94
3.56
3.23
5.08
8.20
13.92
350
100 50
Source: Ministry of Economic Affairs (MOEA)
2010 Gross Domestic Product Per Capita GDP
Source: Ministry of Economic Affairs (MOEA)
2011
US$430.1 bn US$466.9 bn US$18,558
US$20,848
31.60%
29.20%
Unemployment
5.21%
4.18%
Inflation (CPI)
0.96%
1.42%
Gross National Savings
Agriculture 1.7%
Agriculture 3.6%
2012f US$516.3 bn
Manufacturing 24.8%
Manufacturing 25.2%
US$20,859
Industry 29.6%
Industry 33.8% Services 68.7%
Services 62.6% 1.94%
Foreign Exchange Reserves US$382 bn US$385.5 bn Sources: DGBAS, Central Bank Note: f=forecast
1991
2011
Source: Directorate General of Budget, Accounting & Statistics (DGBAS)
14 WP
WP_2012.indd 14
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:10 PM
GRAPH 8: 2010 IMPORTS BY REGION U.S. 9.15%
U.S. 11.8%
Others 15.5% Japan 5.9%
Others 34.2%
ASEAN 16.5%
2012 台灣白皮書
GRAPH 7: 2010 EXPORTS BY REGION
40.2%
HK/China 16% ASEAN 11.6%
Japan 18.55%
Europe 10.1%
Source: Ministry of Economic Affairs (MOEA)
總論
Source: Ministry of Economic Affairs (MOEA)
Europe 10.5%
GRAPH 9: APPROVED INVESTMENT IN CHINA
GRAPH 10: CROSS-STRAIT TRADE
14
12.2 10.7
10.0
10
140
11.5
12
120 100
7.1
7.6
80
6.0
6
6.9
6.7
7.7
8
60 40
2
20
2.7
4
0
0
Source: Ministry of Economic Affairs (MOEA)
Source: Ministry of Economic Affairs (MOEA)
amcham taipei 2012 taiwan white paper
WRITERS
DON SHAPIRO, AMCHAM COMMITTEES
ENGLISH EDITOR
DON SHAPIRO
CHINESE EDITOR
ANGELA YU
EDITORIAL COORDINATOR
ANDREW WANG
CHINESE TRANSLATION
ZEP HU, AMCHAM COMMITTEES
DESIGNER
KATIA CHEN
ADVISOR
WILLIAM E. BRYSON
Contact AmCham to order additional copies of the Taiwan White Paper. The price for non-members, including postage and handling, is NT$300 per copy in Taiwan, US$15 to the Americas and Europe, and US$13 within Asia.
MAY 2012 • TAIWAN WHITE PAPER
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16 WP
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TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:10 PM
Others - Tobacco
Others - Chiropractic
Medical Devices
Intellectual Property & Licensing
Insurance
Infrastructure
Human Resources
Education & Training
Chemical Manufacturers
Capital Markets
Banking
Asset Management
Agro-Chemical
Committee
4 4 4 4 4 3 4 4 3 4 3 4 2 3 2 3 3 2 5 2 3 3 4 3 3
5: Tighten Customs procedures against counterfeit goods. 6: Provide IPR training to prosecutors and judges at the district court level. 7: Take steps to ensure the procurement and use of legal software in the public sector. 1: Harmonize the regulation of medical devices with global practices and international trends. 2: Reform the National Health Insurance (NHI) payment system to raise Taiwan’s competitiveness in medical services. 3: Lift the ban on imports of medical devices from China for products made there by multinational firms. 1: Provide a legal basis for chiropractic in Taiwan. 1: Consider the implications on smuggling when increasing tobacco taxes. 2: Fully enforce existing laws rather than enacting frequent amendments.
* * * *
*
*
Changed to “Continue to invest in improving the operations of the IPR Court.” * * *
Changed to “Adopt a policy of moderate and regular increases in cigarette taxes.” Changed to “Stress the proper enforcement of existing tobacco laws rather than considering frequent new amendments.”
Changed to “Establish a rational system for reimbursement and management of medical devices”
Changed to “Implement effective measures to deal with on-line infringement.” & “Make needed revisions to the Copyright Collective Management Organization (CCMO) Act.”
Changed to “Devise a new labor-pension investment platform.”
Please refer to Techonology Committee's 2012 position paper Changed to “Reconsider Taiwan’s policy toward nuclear power.”
*
*
*
* * *
*
* * *
*
Changed to “Clarify how the Labor Union Act, Collective Bargaining Agreement Act, and Settlement of Labor Disputes Law are to be applied, balancing the rights and benefits of labor and management.”
Changed to “Reconsider the single lending limit for foreign banks in Taiwan.”
* * * * *
Changed to “Permit foreign-exchange designated banks (DBUs) to engage in RMB business”
Changed to “Strictly crack down on illegal pesticides.” Changed to “Set a derivatives limit in line with UCITS III and seek a Stage-II MOU with Luxembourg.”
Notes
*
* *
3 3 4 5 5
2: Relax regulatory restrictions to increase Taiwan’s attractiveness to world-class talent. 3: Further relax China-investment restrictions. 4: Allow more product selections for funds beyond the existing investment boundaries of securities only. 1: Review the “Regulations Governing Offshore Structured Products” and its operating rules, as well as the product approval process. 2: Permit a foreign bank’s subsidiary or branch to enter into intra-group placements with its parent bank, branches of the parent bank, or other affiliates. 3: Open RMB-related financial service businesses. 4: Exercise caution in requiring the relocation of data centers to Taiwan. 5: Review the “Regulations Governing Foreign Bank Branches and Representative Offices.” 1: Enhance the Taiwan capital market’s efficiency, depth, and breadth. 2: Continue to enhance investor education to minimize misuse or misinterpretation of brokers’ research. 3: Relax futures trading and related foreign-exchange rules. 4: Continue to enhance the Securities Borrowing and Lending (SBL) market. 1: Improve regulations on greenhouse gas (GHG) emissions. 2: Ensure a sufficient supply of feedstock for the industry’s continued development. 3: Consult with the PRC to facilitate the export of petrochemical products to China by dry-bulk vessel. 4: Approve the use of Remote Operation Centers for on-site air separation units. 5: Reduce the environmental footprint of automotive manufacturing and refinishing processes. 1: Continue liberalizing regulations governing foreign universities and degrees. 1: Clarify the application of the Labor Union Act, Collective Bargaining Agreement Act, and Settlement of Labor Disputes Law and balance the rights and benefits between labor and management. 2: Reconsider proposed amendments to the Labor Standards Law to balance labor protection and the impact on business. 3: Enforce current regulations more strictly to prevent employee deaths by over-exhaustion. 4: Further liberalize Chinese travelers’ entry into Taiwan for business activities. 5: Eliminate the two-year work experience requirement for foreign professionals. 1: Continue to build truly world-class infrastructure by assuring international participation in public projects. 2: Build a fair business environment for government procurement in the software market. 3: Reconsider the “Energy Development Guideline.” 4: Revamp the environmental impact assessment process. 5: Continue to improve the terms and conditions in government model contracts. 1: Increase the transparency and regulation of insurers’ financial strength. 2: Amend Article 146-4 of the Insurance Act to allow companies to implement proper asset-liability matching as the law intended. 3: Exclude “voluntary” contributions to labor pensions from the requirements set for mandatory pension contributions. 1: Institute more effective controls over the import of counterfeit and smuggled goods. 2: Improve the operations of the IPR Court. 3: Enact amendments needed to strengthen existing IP laws. 4: Tighten copyright enforcement in the evolving electronic media sector. 2 5 5 4 2 4 3 2 5 2 2 3 4 4
* * *
3 3 3
Status 2012 WP
Out of 92 issues raised in the 2011 White Paper, none are rated Solved, 13 In Progress, 34 Under Observation, 34 Stalled and 11 Dropped.
5—Dropped: Although not resolved, the issue is no longer a committee priority.
1: Adopt clear and effective rules governing new product registration. 2: Shut down unscrupulous retailers of illegal pesticides. 1: Accelerate the signing of a Stage II MOU with Luxembourg’s CSSF.
2011 White Paper Issues
The chart below is a status review of all priority issues in the 2011 Taiwan White Paper. The progress of each issue is rated according to the following standards: 1—Solved: Conclusive action has been taken on the issue, with a fair and transparent record of implementation. It is no longer considered a problem. 2—In Progress: The issue is currently receiving satisfactory follow-up action from the government. 3—Under Observation: The government has given the issue some initial attention, but it is too early to assess the prospects for resolution. 4—Stalled: No substantial discernible progress has occurred.
Review of 2011 White Paper Issues
MAY 2012 • TAIWAN WHITE PAPER
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1: Recognize pure virgin fiber tissue products in the EPA Green Mark system when certified by globally accepted standards of responsible forest management.
Sustainable Development
Travel & Tourism
Transportation Shipping
Transportation Express Cargo Transportation Automotive
Telecommunications & Media
Technology
Tax
* * *
4 3 2 3 2 3 4 3 4 4 3 3 3 3 4 4
5: Provide more government subsidies and incentives to encourage renewable energy development in Taiwan. 1: Relax cross-Strait investment restrictions for the telecom industry in light of WTO commitments. 2: Resolve spectrum issues to make Taiwan competitive in mobile internet services. 3: Establish a new approval system to help speed the introduction of new technologies and services to the Taiwan market.
4: Tighten IPR protection for the needs of the convergent era. 1: Cultivate a sound regulatory environment of customs clearance with sophisticated risk management for development of the express cargo industry. 2: Accelerate the introduction of new clean, environmentally friendly, and safe vehicles into the market. 3: Align vehicle regulations and certification with international standards. 4: Continue relief efforts for the shipping sector and reduce management fees. 5: Review the adequacy of the volume of long-haul trucking service equipment and drivers. 6: Provide incentives to spur growth in the shipping sector. 1: Strengthen government efforts to promote Taiwan as a tourism destination. 2: Promote the training and development of tourism-industry talent. 3: Upgrade the Tourism Bureau and redefine its goals and mission.
*
* * *
*
*
* * *
* *
*
3: Increase spending on software and ICT services. 4: Improve government procurement terms and conditions for software.
Changed to “Include foreign patents and know-how in the list of items eligible for royalty tax exemption.”
*
Note: * indicates the issue has been raised again in 2012 White Paper By Andrew Wang Last Updated: May 25, 2012
Changed to “Engage in aggressive marketing to promote Taiwan as a destination.” Changed to “Ensure sufficient manpower to staff Taiwan’s tourism industry.”
Changed to “Establish a new approval system for channels to help speed the introduction of new technologies and services.” Changed to “Create a fair and competitive environment for the era of digital convergence.” Changed to “Enable integrated express carriers to participate in the Authorized Economic Operator program.”
Changed to “Modify the unfair terms and conditions in the government procurement law and model contract.”
Changed to “Reduce the withholding tax for foreign entities supplying services and intellectual properties to Taiwan entities.”
Changed to “Reconsider the current taxation on foreign enterprises’ drop-shipment transactions in Taiwan.”
Changed to “Provide clear instructions for determining whether and how a payment should be treated as Taiwan-sourced income.”
Changed to “Lower the individual income tax rate.”
Changed to “Incorporate “Sustainability” concepts into the existing EPA Green Marks system.”
Changed to “Reform the functional claim structure and expand the food additive list to encourage investment for dietary supplements.”
Changed to “Maintain toothpaste’s classification as a general product.”
Changed to “Actively communicate to speed up urban renewal procedures.” Changed to “Ease regulations covering mainland Chinese investors’ acquisition and/or development of commercial properties”
Changed to “Strengthen IPR protection through Patent Linkage and Data Protection.” Changed to “Expedite the new-drug regulatory review process.”
Changed to “Implement the Drug Expenditure Target and off-patent price adjustment.”
*
*
*
*
4
3 3 3 3
4
5
5 5 5 5 5 4 4
*
* * * *
* * * * * * * *
5: Treat true-up and true-down adjustments consistently in accordance with Transfer Pricing Rules. 6: Revise the requirements for documenting goodwill and allocating head office General and Administrative (G&A) expenses. 7: Issue the updated list of products and know-how eligible for tax exemption on royalties. 1: Continue to improve the effectiveness of the application, review, and approval process for the R&D Investment Tax Credit program. 2: Reduce the withholding tax for foreign entities supplying products or services to local entities.
3: Exclude payment for cost allocation from the definition of ROC-sourced income and allow allocated cost as a deductible expense. 4: Revise the current policy on taxing foreign enterprises’ drop-shipment transactions in Taiwan.
2: Promote sustainable public infrastructure projects. 3: Revise the Green Building Material label application requirements. 4: Enhance the maintenance of infrastructure and buildings. 5: Implement CO2 emission reduction and energy saving in the cement industry. 6: Continue to expedite the construction of public sewerage projects. 1: Rectify imbalances in the income tax structure. 2: Provide clear instructions for determining ROC-sourced income and the percentage of contribution.
2
4
3 4 3
2
4
2: Maintain reasonable regulatory standards for toothpaste products. 3: Accelerate the review and liberalization of China-import restrictions. 4: Reform the regulatory framework for cosmetics products. 5: Maintain continuous mutual and healthy lines of communication to ease crisis management. 6: Establish a proper mechanism to manage dietary supplements.
1: Review and revise out-of-date labeling requirements.
Retail
Real Estate
4 3 4 4 4 4 3 4
1: Implement the Drug Expenditure Target (DET) system as early as possible. 2: Reform pricing policies for new drugs to reward innovation. 3: Strengthen IPR protection through Patent Linkage and Data Protection. 4: Assure consistent drug quality by strengthening post-approval quality requirements. 5: Implement a rigorous system of Separation of Dispensing from Prescribing (SDP). 1: Revive the Taiwanese REIT market. 2: Expedite the review process for urban renewal projects and actively enforce demolition procedures. 3: Allow mainland Chinese investors to acquire and develop commercial properties.
Pharmaceutical
18 WP
WP_2012.indd 18
TAIWAN WHITE PAPER • MAY 2012
2012/5/30 4:22:39 PM
其他 - 菸品
其他 - 脊骨神經醫學
醫療器材
智慧財產權與授權
保險
基礎建設
人力資源
教育與訓練
化學製造商
資本市場
銀行
資產管理
農化
委員會
2: 3: 4: 5: 1: 2: 3: 4: 5: 1: 2: 3: 1: 2: 3: 4: 5: 6: 7: 1: 2: 3: 1: 1: 2:
1: 2: 1: 2: 3: 4: 1: 2: 3: 4: 5: 1: 2: 3: 4: 1: 2: 3: 4: 5: 1: 1: 4 4 4 4 4 3 4 4 3 4 3 4 2 3 2 3 3 2 5 2 3 3 4 3 3
3 3 3 3 3 4 5 5 2 5 5 4 2 4 3 2 5 2 2 3 4 4
進度
今年改為：落實打擊網路侵權的有效措施、對著作權集體管理團體條例作必要的修正
*
今年改為：建立醫療器材合理的健保給付制度與管理 今年改為：提供脊骨神經醫學在台灣之法源基礎 今年改為：採取合理及漸進的菸品稅捐政策 今年改為：有效執法而非頻繁修改現行菸品相關法律
* * * * *
*
今年改為：持續投資改善智慧財產法院的運作
今年改為：建立一個全新的勞工退休金投資平台
今年由科技委員會提出 今年改為：重新考慮降核政策
*
*
*
*
* * *
*
* * *
*
今年改為：提供臺灣學生更多廣泛接觸創新高等教育的機會
今年改為：重新檢視外國銀行在台灣之授信限額限制
* * * * *
今年改為：准許指定辦理外匯業務銀行(DBUs)開辦人民幣業務
今年改為：衍生性商品限制應與UCITS III接軌，並加速盧森堡CSSF備忘錄之簽署
備註
*
* * * * *
2012白皮書
《2011台灣白皮書》所提出92項議題，其中尚無已解決之議題，13項處理中，34項 觀察中，34項擱置中，11項已刪除。
4—擱置中：該議題無實質可見的進度。 5─已刪除：該議題雖尚未解決，但已不再是委員會優先議題。
農藥登記制度應更清楚有效 嚴查偽劣農業販售管道 促進與盧森堡CSSF簽署備忘錄 促進國內投信基金法令的發展 進一步放寬中國之投資限制 允許開放基金種類與範圍，不只限於目前的證券類型 檢視《境外結構型商品管理規則》及其相關規定與商品審查程序 外商銀行子行及其在台分行與母行/海外聯行的資金拆借管理 開放辦理人民幣相關業務 大型跨國銀行境外資訊中心遷台之衝擊及建議 重新審視《外國銀行及代表人辦事處設立及管理辦法》 強化台灣資本市場之效率、深度與廣度 持續加強投資人教育，避免誤用或錯誤解讀證券商研究報告 放寬期貨及期貨交易相關之外匯規定 持續強化有價證券借貸市場 改善溫室氣體排放之各項規範 確保石化產業未來生存發展所需之原料供應無虞 與中國當局協商，促使石化產品藉由更多散裝輪裝載出口至中國 同意現場供應空氣分離廠遠端操控中心系統之運作 降低汽車製造及修補工業之環境足跡 持續鬆綁國外大學及學歷的法規 《工會法》、《團體協約法》及《勞資爭議處理法》之適用，應使其明確，並兼顧勞工與 雇主之權益 重新考量《勞動基準法》修正草案，兼顧勞動保障與企業衝擊 員工若有過勞死情事，對雇主之裁罰 進一步開放中國大陸商務旅客進入台灣從事商業活動 移除外籍專業人士來台工作的兩年工作經驗限制 引進國外廠商參與公共建設，以建立世界一流的基礎設施 政府的軟體與服務採購項目，應建立公平合理的商業環境 重新考量《能源發展綱要》 檢討環評否決權 持續改善政府採購合約之契約範本 加強保險業財務能力之資訊透明度及其監理 修正保險法第146條之4，允許保險公司執行符合立法目的之資產負債配置 將勞工自願提繳退休金排除強制提繳有關規定之適用 對仿冒品及走私品的進口採取更有效之管制 促進智慧財產法院的運作 修正草案需要加強現行的智慧財產權法規 加強數位媒體環境下之著作權保護執行工作 加強海關對仿冒品的程序 提供地檢署的檢察官與地方法院的法官智慧財產權的訓練 公家機關應採取措施確保合法軟體的採購與使用 調和國內醫療器材法規與國際法規接軌 修改健保給付制度，提升台灣醫療服務競爭力 解除跨國企業於中國大陸製造之醫療器材進口禁令 提供脊骨神經醫學在台灣合法基礎 審慎考量菸品稅捐上漲對走私菸品問題的影響 頻繁修法不如落實執法
2011白皮書議題
以下為《2011台灣白皮書》優先議題的處理進度，各議題評估標準如下： 1—已解決：政府已針對議題達成結論性的決定並付諸實行，或已有公開、透明的 執行績效。換言之，所提的議題已不再是問題。 2—處理中：該議題目前正由政府進行後續追蹤，其進度令人滿意。 3—觀察中：政府相關單位已注意到該議題，但後續發展仍待觀察。
《2011台灣白皮書》議題處理進度
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1: 2: 3: 4: 5: 1: 2: 3: 1: 2: 3: 4: 5: 6:
永續發展
1: 2: 3: 4: 5: 6: 1: 稅務 2: 3: 4: 5: 6: 7: 1: 科技 2: 3: 4: 5: 1: 電信及媒體 2: 3: 4: 交通運輸委員會-快遞貨物業 1: 2: 交通運輸委員會-汽車業 3: 4: 交通運輸委員會-航運業 5: 6: 1: 旅遊與觀光 2: 3:
零售
不動產
製藥
將獲得國際永續林木認證之原生紙漿衛生紙產品列入環保署綠色環保標章系統 推廣永續的公共基礎建設計畫 修正綠建材標章適用條件 加強公共工程建設與建築物的保養維護 落實水泥業的二氧化碳排放減量與節能 持續加速建設公共污水下水道 修正失衡的所得稅制結構 對於中華民國來源所得認定原則之適用及其中貢獻度之認定，應有更明確的指引 依據成本分攤協議給付之價款，不應被視為中華民國來源所得，且應准予認列費用 修正對外商委託國內廠商「境內加工境外轉售」所產生利潤的課稅政策 釐清集團企業移轉訂價調整之核准原則，對調增與調減有一致處理標準 修正商譽攤提及分攤總公司管理費用之審核認列標準 儘速公布適用權利金免稅的產品及專門技術清單 持續改善「公司研究與發展支出適用投資抵減辦法」案件之審核程序及效率 調降外國事業向本地公司提供產品或服務之營所稅 增加政府軟體與資訊服務之年度預算 改進政府軟體採購之合約條款 提供更多的補助及誘因，以鼓勵台灣再生能源產業的發展 依據兩岸WTO承諾，鬆綁兩岸間相互投資電信產業之限制 解決頻譜問題，使台灣於行動網路服務具備競爭力 建立新的審批制度，加快新技術和服務引進台灣市場 強化智慧財產權保護以因應匯流時代的需求 建立快遞貨運通關風險管理分級的法規環境，促進快遞貨運業發展 加速清潔、環保暨安全車輛導入台灣市場 促進台灣車輛法規及認證制度與國際接軌 持續為航運業解套，並降低管理費用 審查台灣是否具有足夠的長途貨運服務設備 提供誘因，刺激航運業成長 加強政府行銷規劃，促使台灣成為旅遊聖地 加強旅遊產業人才的培訓和發展 升等觀光局的位階，並重新界定其目標和使命
盡快實施「藥品費用支出目標」(Drug Expenditure Target, DET) 改革新藥核價政策以獎勵創新 實施專利連結和資料專屬權，加強智慧財產權保護 加強藥品上市後變更核准的品質監測制度，以確保藥品品質之一致性 落實實施醫藥分業 (SDP) 振興台灣不動產投資信託基金市場 加速都市更新案件審查程序，並積極執行拆遷程序 允許大陸地區投資人取得及開發商用不動產 檢視並修訂不符現勢之商品標示規定 維持牙膏產品合理的法規架構 加速審查並解除進口中國商品的限制 改革化妝產品相關的規章制度 以穩健持續的交流互動減緩危機風險之影響 建立適當機制管理膳食補充劑 2 5 5 5 5 5 4 4 5 4 3 3 3 3 4 4 3 2 3 2 3 4 3 4 4 3 3 3 3 4 4
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今年改為：調降為台灣企業提供專業服務、智慧財產之外國營利事業的所得扣繳稅率
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備註：*號代表該2011年議題於《2012台灣白皮書》中再度提出 研究彙整：王先棠 更新日期：2012年5月25日
今年改為：積極投入行銷，推廣台灣成為觀光勝地 今年改為：確保觀光旅遊業有充分的人力供給
今年改為：深入檢視長途貨運服務之設備與駕駛人力的現況，並確保其供給充足
今年改為：更新電視頻道審查機制，加速新科技與服務引進台灣市場 今年改為：為數位匯流時代建立一個公平競爭環境 今年改為：建立快遞貨運優質企業AEO合格業者之相關審核及優惠規範
今年改為：全面檢討並排除不符WTO承諾之電信產業相互投資限制
今年改為：改善未符公允之政府採購法規，並修正契約範本
今年改為：將支付外國專利及設計生產know-how列入權利金免稅範圍
今年改為：食品之功能宣稱規範應革新，且擴增可允許使用之食品添加物，以鼓勵膳食 補充劑產業在台投資 今年改為：將永續概念納入現行環保署綠色標章系統
今年改為：積極溝通，以加快都市更新程序 今年改為：放寬中國大陸投資者收購和/或開發商業不動產的法規條例
今年改為：藉由專利連結和資料保護加強智慧財產權保護 今年改為：加速新藥法規審查流程
今年改為：實施藥費支出目標 (DET) 與逾專利期藥品藥價調整制度
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30 Items for Early Action
三十項宜優先解決議題
Although many of the suggestions raised in the Taiwan White Paper require medium- or long-range consideration, many others should be achievable in the relatively short term. Below we have chosen a number of proposals from this year’s committee reports – some of them complete issues unto themselves and some subordinate topics within broader issues – that are deserving of attention with an eye to early resolution.
美國商會《台灣白皮書》裡不少針對產業議題的政策建言必須以中、長期的眼光審視、處理，但仍有許多議題應能在短期 內解決。我們在此列出幾項今年各委員會提到且值得政府及早關注、解決的議題，其中包括主要議題以及主要議題中提及之 細項。
Agro-Chemical 農化委員會
Chemical Manufacturers 化學製造商委員會
• R e m o v e o b s t a c l e s t o t h e i n t r o d u c t i o n o f n e w
• Align the definition of “Dangerous Goods during
technologies and innovative products by clarifying the
Transportation” with international guidelines. 統一「道路交通安全規則」中「運輸危險物品」之定 義，避免與國際慣用危險物品管制規範之間產生落差
currently overly vague rules governing new-product registration. 農藥登記制度應更清楚有效，以加速新技術與創新產品 引進台灣
Education & Training 教育及訓練委員會 • Encourage internships and mentoring programs for
Asset Management 資產管理委員會 • Set a derivates limit in line with UCITS III.
衍生性商品限制應與UCITS III接軌 • Further relax the limit for offshore funds on investment in securities listed in China 進一步放寬境外基金之中國投資限制
students at innovative companies.
鼓勵創新型公司提供實習機會和導生計畫
Human Resources 人力資源委員會 • Eliminate the two-year work experience requirement for foreign professionals. 移除外籍專業人士來台工作的兩年工作經驗限制
Banking 銀行委員會 • Permit the Domestic Banking Units (DBSs) of foreignexchange designated banks to engage in RMB-related business. 准許指定辦理外匯業務銀行(DBUs)開辦人民幣業務
• Set clearer guidelines for change-of-address notification by foreigners staying in Taiwan.
對外籍人士停留台灣期間住址變更通報建立較清楚之原 則
• Reconsider the single lending limit for foreign banks in Taiwan.
重新檢視外國銀行在台灣之授信限額限制
Infrastructure 基礎建設委員會 • Match the bid-decision process to the type of project.
依計畫性質選擇決標方式
Capital Markets 資本市場委員會 • Drop the requirement for an explanation on the Taiwan Securities Association website whenever a client complaint is received. 免除遭民眾投訴後需提供說明於台灣證券商同業公會網 站的要求
Insurance 保險委員會 • Devise a new labor-pension investment platform.
建立一個全新的勞工退休金投資平台
• Review the rules governing offshore structured products.
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Intellectual Property & Licensing 智慧財產權與授權委員會 • Enact amendments to protect trade secrets more effectively.
• Include foreign patents and know-how in the list of items eligible for royalty tax exemption.
將支付外國專利及設計生產know-how列入權利金免稅範 圍
積極推動營業秘密法修法，加強保護營業秘密
Technology 科技委員會 Medical Devices 醫療器材委員會 • Establish clear self-payment guidelines to ensure patients’ right-of-choice regarding medical devices.
建立明確之自費使用規範，保障民眾的醫療器材選擇權
Pharmaceuticals 製藥委員會 • Implement the Drug Expenditure Target and off-patent price adjustment.
實施藥費支出目標 (DET) 與逾專利期藥品藥價調整制度
• Reduce the withholding tax for foreign entities supplying services and intellectual properties to Taiwan enterprises. 調降為台灣企業提供專業服務、智慧財產之外國營利事 業的所得扣繳稅率
Telecommunications & Media 電信及媒體委員會 • Resolve spectrum and other issues to enhance Taiwan’s competitiveness in mobile internet services. 解決頻譜分配及其他議題，以強化台灣在行動網際網路 服務上的競爭力
Real Estate 不動產委員會 • Develop concrete guidelines with reasonable and legally enforceable deadlines for urban renewal projects.
為都市更新計畫建立明確準則，明示合理且在法律上可 執行之各階段時程期限
Transportation 交通運輸委員會 • Enable integrated express carriers to participate in the Authorized Economic Operator program.
建立快遞貨運優質企業AEO合格業者之相關審核及優惠 規範 • Provide incentives to any low-emission, high fuel-
Retail 零售委員會 • Adopt a new approach to multi-pack labeling.
• •
重新檢視並修改商品多重包裝之標示規定 Maintain toothpaste’s classification as a general product. 維持牙膏為一般商品之現狀產品分類 Revise the proposed approach to “Corrective Advertising” regulations for cosmetics. 修正化妝品「更正廣告」規範之相關提案
efficiency motor vehicles regardless of the technology employed.
擴大獎勵措施，鼓勵低污染排放、高燃油效率之車輛引 進台灣市場，無論其所採技術為何 • Continue relief efforts for the shipping sector and reduce management fees.
持續協助紓解航運業經營困境，並降低管理費用
Travel & Tourism 旅遊與觀光委員會 Sustainable Development 永續發展委員會
• Hold regularly scheduled presentations to advise
• Extend the Green Mark system to additional tissue
industry players and other government agencies about
products made from virgin fiber certified as coming from
tourism development plans. 舉辦定期的說明活動，使業界或其他政府機構了解台灣 的觀光發展計畫 • Ensure transparency in the development of the casino industry. 確保台灣博奕產業發展能公開透明
responsibly managed forests.
現行綠色標章系統應延展納入更多獲國際負責任林木管 理認證之原生紙漿紙巾類產品
Tax 稅務委員會 • Provide clear instructions for determining whether and how a payment should be treated as Taiwan-sourced income. 對於認定何種給付屬於中華民國來源所得，提供更明確 的指引
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2012 INDUSTRY COMMITTEES PRIORITY ISSUES AGRO-CHEMICAL >>
The illegal agricultural-chemical products in the market
The Committee wishes to express its appreciation to
bypass the registration and inspection process designed to
the Bureau of Animal and Plant Health Inspection and
safeguard public health, and those involved in distributing and
Quarantine (BAPHIQ) of the Council of Agriculture
selling the products pay no taxes. Not only does this situation
(COA) for its implementation of an on-line system for
violate the rights and interests of legitimate manufacturers
new-product applications as well as the adoption of crop-
and distributors who abide by all the regulations, it also
grouping regulations. The on-line system provides industry
discourages those law-abiding companies from investing
with an efficient and environmentally sound way to submit
further in their domestic business and from introducing
applications, saving both time and paper. The crop-grouping
innovative products based on new scientific discoveries
regulations enable growers of diversified crops to have a
into Taiwan. Far more serious than the business loss is the
better and wider choice of appropriate crop-protection
potential risk to human health – both to vegetable farmers
products; they also provide farmers with greater flexibility
unwittingly utilizing sub-standard pesticides and to consumers
in producing food crops in line with the country’s Maximum
if these substances enter the food distribution chain.
Residue Level (MRL) standards and in ensuring that the
The Committee is aware of the many measures taken by
crops produced are safe for consumption. The Committee
the COA over the years to crack down on illegal pesticides,
commends both BAPHIQ and the Taiwan Agricultural
including improved coordination with Customs and
Chemicals and Toxic Substances Research Institute
law-enforcement agencies, the creation of cross-jurisdiction
(TACTRI) for their continuing efforts to raise the quality and
investigation and seizure task forces, and amendment of the
safety standards of agrochemicals produced or distributed in
law to increase the criminal penalties for offenses. Despite
this country.
these efforts, however, the use of illegal pesticide has not
While the COA has made some significant achievements
diminished – on the contrary, it has become more rampant
in terms of food production and simplifying procedures, the
than ever. A survey conducted in vegetable-growing areas last
Committee has been disappointed with the lack of progress
year by two academic institutions under a commission from
on the two key issues raised in the 2011 White Paper: 1)
this Committee found that illegal products account for more
Adopt clear and effective rules governing new-product
than 30% of all the chemical pesticides in use.
registration, and 2) Shut down unscrupulous retailers of illegal pesticides.
The COA has devoted considerable resources to trying to crack down on illegal pesticides, but the progress has been
The Committee believes that our farmers need new
limited. Given the numerous channels for smuggling, it is
technologies and innovative crop-protection products to
not easy to cut off the flow of these goods, and the effort
improve their productivity and better their livelihood. Clear
is clearly beyond the capability of any one government
and effective registration rules are critical to ensuring that
agency. The Committee has therefore concluded that the
new and innovative crop-protection products can be brought
problem needs to be attacked at a higher level, with the
into Taiwan at reasonable cost and in timely fashion.
Executive Yuan establishing an inter-departmental taskforce
Regarding illegal pesticides, this issue has been brought up for many years. Although some action has been taken,
to integrate all available resources and in eradicating the problem once and for all.
the Committee is dismayed by the limited results. Smuggled
Over the past several years, several food-safety scares
pesticides continue to enter the market and unscrupulous
have shaken the public’s faith in the domestic food supply.
retailers continue to sell unregistered and untested
We implore the Executive Yuan to act now before another
agrochemicals in key vegetable-growing areas across Taiwan.
crisis of confidence occurs with regard to vegetables. After
Considering the unsatisfactory progress, the Committee
12 consecutive years of raising the issue of illegal pesticides
feels the need to raise these two important issues again in this
in the White Paper, hopefully this will be the last time that it
year’s paper.
is necessary.
Suggestion 1: Strictly crack down on illegal pesticides.
Suggestion 2: Adopt clear and effective rules governing
The prevalence in the Taiwan market of illegal pesticides,
new product registration.
mainly smuggled in from China, has long been a critical issue.
Although the Committee favors the overall direction of
It not only seriously threatens the people’s health, but also
adopting crop grouping, the new registration rules have
severely disrupts market order. As a result, since 2001 the
clearly been a major problem, as not a single registration
Committee has annually used our section of the Taiwan White
has been completed since the new rules came into effect
Paper to urge the government to confront the issue squarely
in 2009. Despite several discussions between Committee
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and come up with an effective solution to the problem.
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:11 PM
representatives and the relevant authorities, it appears
is a constructive development that will benefit both local
that industry’s difficulties with the new rules are still not
investment-industry personnel and investors. In addition, the
fully understood, nor have the proposals submitted by
FSC has made great efforts toward signing a Memorandum of
the Committee to remedy the situation received adequate
Understanding (MOU) with its counterpart in Luxembourg.
consideration. The regulations have severely obstructed the
The open-minded and productive attitude the FSC has
introduction of new technologies and innovative products
displayed is highly encouraging, and the Committee is willing
to Taiwan, negatively impacting the opportunity to improve
to render any assistance that would be helpful in facilitating
food safety.
negotiations between the FSC and the Luxembourg authority,
The three primary concerns with the current registration process that were raised last year remain unchanged:
the Commission de Surveillance du Secteur Financier (CSSF). At the same time, we note that some regulatory obstacles
1. The procedure as outlined is too vague. The guideline
still need to be removed in order to connect Taiwan more
for drafting the trial protocol is overly complex and no
effectively with global financial markets. Our suggestions
clear official examples are provided. In addition, although
include relaxing the China-investment limitation imposed on
two overseas residue/efficacy reports are allowed among
offshore funds (at least to the same extent as that applied to
the three residue/efficacy trials that are required, it is
SITE funds), easing restrictions on investment strategies and
uncertain whether these reports will be accepted by the
objects, increasing the diversification of investment products
Main Pesticide Committee, as the standard requirements
for offshore and SITE funds, and reforming the pension fund
for trial reports have not yet been established.
scheme to adopt a self-directed, defined contribution format.
2. The process is too costly for the Taiwan market
The Committee looks forward to continued constructive
environment. If all three residue/efficacy trials must be
communications with the FSC in an effort to achieve early
done locally, the estimated total cost per active ingredient
results on these important issues.
is about NT$2.2–$2.5 million, seven times more than the old rate (NT$310,000–$350,000). Based on Taiwan’s
Suggestion 1: Set a derivatives limit in line with UCITS III and
potential market size, the appropriate cost per active
seek a Stage-II MOU with Luxembourg.
ingredient should instead be NT$500,000-$600,000.
The FSC is widely expected to waive the current 40%
3. The rule on crop grouping for new registration is not
derivative limit to match the European Union’s UCITS
linked to the Maximum Residue Levels (MRLs) set up by
III requirements (the third phase of the Undertakings for
the Department of Health for individual crops.
Collective Investments in Transferable Securities). In fact, most
The Committee again urges the relevant authorities to
funds with derivatives over 40% are bond funds that have
review and revise the new registration rules to make them
the purpose of hedging rather than pursuing risk. Resetting
simpler, clearer, more effective, and more affordable for crop-
the derivative limit at 100% would be a positive measure to
protection companies within the context of the Taiwan market.
match both global standards and domestic market needs. If the change cannot be implemented at an early date, the Committee requests that the FSC at least simplify the application and
ASSET MANAGEMENT >>
review process as a first step. We understand that the FSC recently assigned the derivative
The Committee commends the Financial Supervisory
review functions to the Securities Investment Trust and
Commission (FSC) for its continuing efforts to streamline the
Consulting Association (SITCA) and that SITCA is planning to
regulatory framework for the asset management industry and
invite scholars to form a Review Committee. In the past, due to
to build a sound system to enhance investor protection. A
minor differences in the definition of derivatives, all derivative
healthier and more flexible regulatory regime is in the interest
positions sometimes had to run through a second simulation,
of Taiwan’s asset management industry and will ultimately
with a new set of review documents prepared purely for the
benefit the Taiwanese investing public. In light of the increasing
local review process. For the fund companies, that represented
maturity of the investment environment in Taiwan, the
a considerable burden in terms of cost and time. To avoid
Committee foresees that investors in this market will be keen
recurrence of the problem, we suggest that the SITCA Review
to seek better wealth management services and more diversified
Committee base its review on the same documentation as that
investment products in the years ahead.
submitted to Luxemburg’s CSSF for derivative approvals. Such
Among the positive changes made by the FSC, the
practice would not only allow fund companies to save time and
Committee especially expresses appreciation for the
maintain consistent internal risk controls, it would also enable
F S C ’s a g r e e m e n t , a c t i n g o n a l o n g s t a n d i n g i n d u s t r y
the SITCA Review Committee to accumulate across-the-globe
recommendation, to remove the restriction on concurrent
experience by using the same documentation and derivative
engagement in the roles of fund manager of a Securities
standards as employed elsewhere in the world.
Investment Trust Enterprise (SITE) fund and investment
In order to use global fund standards and offer fuller
manager of a discretionary investment management
investor protection, the Committee urges the FSC’s Securities
account. This change, which is due to take effect this June,
and Futures Bureau to endeavor to sign a Stage-II MOU with MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER
BANKING >>
Stage-II MOU will include mutually recognized anti-money
The FSC has relaxed the 10% limit on Taiwanese onshore
financial supervision and control, as well as regulating the
funds’ investment in securities listed in China by raising the
financial-product selling process, to ensure financial stability
ceiling to 30% since February, 2011, while keeping the 10%
and customer protection. Now that the financial turmoil has
limit in place for offshore funds. The Committee is pleased
gradually receded and new opportunities are arising for the
by media reports that the FSC intends to further relax China-
normalization of cross-Strait economic and trade relations, the
investment restrictions, which is a positive development. We
Committee believes that this is a critical time – with Taiwan’s
industry committees priority issues
the CSSF at the earliest possible time. We expect that the
look forward to equal treatment for onshore and offshore
financial institutions at a crossroads in their development –
funds in terms of investment cap relaxation.
to position the financial industry to achieve the vision of a
laundering (AML) provisions.
The Committee notes that in responding to the global financial crisis, Taiwan’s regulators in the past few years
Su g g e s t i o n 2 : Fu r t h e r r e l a x t h e Ch i n a - i nve s t m e nt
adopted overall financial policies that were relatively
restrictions.
conservative, with a heightened focus on strengthening
Golden Decade that President Ma has laid out. We are pleased Suggestion 3: Revise the pension fund scheme to adopt a
to see the positive directions that the Taiwan authorities
self-directed, defined-contribution format.
have set to promote cross-Strait financial business, a Taiwan-
The current labor retirement plan implemented in Taiwan
based wealth management platform, and other strategies
is an “individual account based” defined-contribution
to support the government’s “Golden Decade, National
scheme. In practice, however, the utilization and investment
Visions” initiative. The Committee is convinced that the
management practices of the labor pension fund still follow
successful implementation of these policies and strategies will
the defined-benefit model (the old plan that was in effect
be critical in upgrading the financial industry in Taiwan and
before the 2005 reform of the labor retirement system),
strengthening its competitive position in Asia and the world.
where the Labor Pension Fund Committee is responsible for investment decisions and risks.
To aid the transition of Taiwan’s financial institutions to a new level of development over the coming decades, the
In setting up the current scheme, elements that might
Committee below offers several recommendations. The aim
cause individuals to select different types of investment plans
is to allow the financial institutions to broaden their lines
– factors such as the employee’s amount of contribution,
of business – in particular, to allow Domestic Banking Units
retirement age, risk tolerance level, and preferred investment
(DBUs) to conduct renminbi (RMB) business, to enhance the
management vehicle – were not considered. Instead, all
financial institutions’ flexibility and capacity in lending to
employees are subject to identical portfolio and return
support Taiwan companies’ expansion and strategic finance
models, with no discretion to adopt either a more aggressive
projects, and to enable the financial institutions to develop an
investment plan in hopes of obtaining a higher return
onshore, cross-border asset-management business.
to increase their retirement income or to choose a more conservative investment product. Moreover, the current
Su g g e s t i o n 1: Rev i ew t h e r e s t ri c t i o ns o n f i n a n c i a l
scheme is inconsistent with the purpose of “defined-
products and services to achieve the government’s policy
contribution” plans, in which the investment risk and reward
of establishing a Taiwan-based wealth management
should be in the hands of the employee.
platform.
The Committee therefore urges the FSC to consider
The Committee recognizes the achievement of the FSC
working with the Labor Pension Fund Committee and the
in the past several years in injecting more discipline into
Council of Labor Affairs to transform the current retirement
the sales process for all types of retail investment products,
scheme into a “self-directed defined-contribution plan”
establishing a customer classification system and product-
similar to those implemented in such advanced economies as
risk categorization and suitability framework, as well as
the United States (401K), Australia (Superannuation), Hong
bringing a financial consumer protection law and related
Kong (MPF), and Singapore (CPF). This change would give
implementation rules into force. These measures will help
employees the discretion to choose a retirement plan based
pave the way for a healthy and growing wealth management
on their individual needs – either to stay in the current
business Taiwan. It is now time to achieve the long-
scheme where the fund will be managed by the government
desired policy goal of establishing a Taiwan-based wealth
with a minimum guaranteed earning equivalent to two-year
management platform.
fixed deposit interest or to select an appropriate fund
As a vital part of the Taiwan banking industry for many
according to their risk appetite and confidence in the fund
years, members of this Committee look forward to the
management.
creation of such a platform in the interest of satisfying clients’ needs, cultivating and retaining talent, and developing new products and services to serve the Taiwan market. A good wealth management platform must be able to serve
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(OSP) and for offshore bonds offered by trust
products. Current regulations, however, have inadvertently
banks or broker dealers. Under the current rules,
restricted onshore financial institutions (local banks as
professional and general investors are allowed to
well as foreign bank branches) in their ability to offer the
access investment products within Taiwan (including
investment products that Taiwanese investors are interested
offshore structured products and cash bonds) under
in – products, in fact, that they are often already investing
the conditions of comprehensive risk disclosure,
in through overseas markets. Below are some suggestions
product and investor suitability review, and a
regarding regulatory changes that would have a positive effect
protection framework. That system has enabled local
in developing the wealth management sector in Taiwan:
distributors, trust banks and issuers, and master
a). Enable investors to access an expanded range of
agents to provide better service to their customers and
financial products through banking services in
to attract and retain talent in Taiwan.
of the rating of 17 international banks means that
institutions that provide wealth management services
general investors may now have access to very few
to overseas customers, including Taiwan clients,
structured products meeting the minimum rating
banks in Taiwan should be allowed to offer general
criteria of AA-/Aa3 – the highest rating requirement
investors the more diversified range of financial
among all markets – that Taiwan imposes on both
products available in Singapore and Hong Kong,
the product and the issuer. If the current rating
such as private equity funds, hedge funds, and more
requirements remain unchanged, the downgrades will
RMB denominated products (as discussed in more
also impact the availability of such other investment
detail under Suggestion 2 below). In addition, current
products as offshore cash bonds. For both investors
regulatory restrictions on investment products should
and the domestic financial market as a whole, the
be revisited and relaxed; with regard to offshore
unavailability of these investment products would be
funds, for example, we suggest modifications in the minimum tracking period, the percentage cap on
However, the recent downgrading by Moody’s
with Singapore- and Hong Kong-based financial
產業優先議題
Taiwan. So that they can compete effectively
2012 台灣白皮書
investors' needs by providing a wide array of investment
an extremely negative development.
In a press release dated August 7, 2011, Taiwan’s
Taiwan investment in a single offshore fund, and the
Central Bank cited the International Monetary
limit on the fund’s investment in mainland China.
Fund’s advice in its 2010 Global Financial Stability
Further, professional investors should be able to
Report. In that document, the IMF said that
access equities and derivatives listed on exchanges
since credit ratings given by rating agencies are
other than the FSC-approved bourses. Initially, the
procyclical, financial regulators should reduce
restrictions could be lifted for Offshore Banking
their reliance on ratings in setting policy so as to
Units (OBU) and gradually extended to Domestic
avoid unintended consequences. Credit ratings
Banking Units (DBU). We also recommend revision
are an important reference, but should not be
of the risk-level classification for structured products
seen as the sole indication of an issuer’s financial
linked to insurance companies’ investment-linked
strength. We therefore suggest that the FSC follow
policies. We suggest that structured products with
the example of other countries such as Hong Kong
major government bonds and bond indices as
and Singapore in relaxing its current strict rating
underlying assets, as they have high liquidities and
requirements for issuers and products. For retail
transparencies, shall be classified as risk level 1.
structured notes issued by financial institutions, the
(Currently only structured products based on stock
FSC could consider adding such objective criteria
exchanges as underlying indices are classified as
as capital adequacy ratios so as to better evaluate
risk-level 1.) This will allow investors to diversify
the issuers’ ability to handle systemic risk and meet
products and risks.
repayment obligations. For reference, in Hong Kong
With comprehensive rules having been established
an issuer of retail structured notes must have a net
on the suitability of clients and products, risk
worth of over HK$ 2 billion and a credit rating of
disclosure, and investor protection, it is now time
BBB+ or above. In Singapore, an issuers’ rating is
to allow a complete and diversified product shelf
not required for non-listed retail structured notes,
in Taiwan. This step would help Taiwan-based
while listed products need to have an investment-
institutions compete with counterparts in overseas
grade rating. Assuring the availability of offshore
markets, especially in attracting professional and
investment products in the local market – under
high-net-worth clients.
domestic regulatory supervision and protection –
b.) Review the product/issuer rating requirements in
will both benefit general investors and help foster the
current regulations. Product and/or issuer rating
development of the financial and wealth management
requirements are imposed under various regulations,
markets in Taiwan.
such as those for offshore-structured products MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER
In Stage 1, DBUs would be allowed to launch RMB
(DBUs) to engage in RMB business.
develop RMB financial products, and establish a Taiwan-
This stage duplicates the existing OBU RMB clearance
based wealth management platform for Taiwanese investors.
model in which banks conduct RMB clearance through
industry committees priority issues
Suggestion 2: Permit foreign-exchange designated banks
Such policies will help Taiwan financial institutions establish
multiple channels, including directly or indirectly through
a service network connecting Taiwan, China, and Hong
the clearing banks located in Hong Kong and Macao or
Kong, raising the overall capability of Taiwan’s financial
through the qualified agent settlement bank in China. This
industry to a higher level and enabling domestic financial
model would be on a par with the existing RMB clearance
institutions to render services that will optimize the profits
practices in international financial markets (such as London
of Taiwan investors. As a result, Taiwan corporations and
and Singapore) aside from Hong Kong and Macao, and does
individual investors will be more motivated to keep their
not place Taiwan in an inferior position. The authorities may
money onshore, reducing the outflow of capital to other
reference the current foreign exchange regulatory framework
markets such as Hong Kong and Singapore.
to establish the conversion limit and reporting mechanism for
business on the condition that the business does not involve
The Committee thanks the FSC for opening the RMB
NT dollar/RMB conversion. DBU customers would need
business last year to Taiwan banks’ OBUs, as we had
to use their foreign currency position holdings to convert
recommended in the past. That move is not only in line with
to RMB. Later, after the DBU RMB business becomes
international trends, but will permit banks in Taiwan to
more stable, the rules could be relaxed to allow NT dollar/
capture business opportunities in view of the global growth in
RMB conversion, using the cross-currency rate (through the
RMB business.
respective exchange rates of the NT dollar and RMB against
The Committee appreciates the tireless efforts of the Taiwan authorities to promote cross-Strait financial business,
But successful promotion of cross-Strait financial business
the US dollar) to structure a direct conversion mechanism between NT dollars and RMB.
the NT dollar and the RMB exchange.
and a Taiwan-based wealth management platform will
In Stage 2, based on cross-Strait agreement to set up a
depend heavily on whether further expansion can occur in the
direct settlement mechanism, each side would appoint a
RMB business of Taiwanese banks. The types of diversified
designated bank onshore in Taiwan to conduct RMB clearing
RMB-denominated products available in Hong Kong and
directly through China’s onshore clearing system or through
Singapore (such as RMB-denominated funds, offshore
agency settlement banks appointed by China. For greater
structured notes, and Formosa bonds) should also be made
flexibility and to strengthen the market mechanism, we
available to investors through banks in Taiwan, and the China
suggest that the authorities at this stage also allow banks to
investment cap applicable to funds should be further relaxed.
continue to opt for clearing through the above-mentioned
In addition, since the OBU RMB business is limited to offshore
multi-channel settlement mechanism if they wish.
customers, the domestic banks are unable to meet the high
In preparation for the full launch of DBU RMB Business,
demand for RMB products among corporate and individual
the Committee also urges the authorities to relax the existing
customers in Taiwan, which may cause the Taiwan banks to
cap on “mainland China exposure,” which requires that
lose competitive advantage versus financial institutions in
the bank’s aggregate mainland China-related exposure
other major offshore RMB hubs. Hence, opening up the DBU
(including credit extension, investment, and interbank
RMB business is a matter of utmost importance.
placement) not exceed the value of the bank’s net worth
The Committee’s understanding is that the FSC and
in the previous fiscal year. The Committee believes that
Central Bank intend to allow DBUs to undertake RMB
relaxation at the cap will be necessary to cope with the
business following the signing of a cross-Strait currency
potential surge in the RMB transaction volume after the full
clearance agreement. Although we support the ultimate goal
launch of the DBU RMB business.
of entering into such an agreement, its accomplishment will depend on the progress of cross-Strait negotiations, the timing
Suggestion 3: Reconsider the single lending limit for
of which is uncertain. Existing legislation (the Act Governing
foreign banks in Taiwan.
Relations between the People of the Taiwan Area and the
The Golden Decade articulated by President Ma envisions
Mainland China Area) provides that prior to an official cross-
a period of vibrant economic development that will require
Strait agreement being reached, the basis for regulation could
substantial financing assistance from domestic and foreign
be a bilateral currency settlement mechanism or a rule drafted
banks to support infrastructure projects and industrial
by the Central Bank and FSC. Considering the urgency
upgrading and expansion by both large corporations and
of opening up the DBU RMB business, the Committee
the country’s large number of small and medium-sized
suggests that until an official agreement comes into effect,
enterprises (SMEs). Accomplishing those objectives will help
the Taiwan authorities make use of the multiple settlement
assure Taiwan’s continued competitiveness in an increasingly
pipelines available in the international market and structure
challenging international environment, but a key factor in the
a settlement mechanism that allows financial institutions in
program’s success will be assurance of the availability of the
Taiwan to do DBU RMB business in stages.
necessary funding.
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the Financial Supervisory Commission (FSC) for listening to While we understand that the period following the
to a single corporate borrower, and 15% of the bank’s net
global financial crisis is a time for reconsideration of many
worth for secured loans. Although the purpose of the lending
financial regulations, we hope that the Taiwan market’s
limit in controlling risk and maintaining the soundness
relatively rapid recovery from the crisis can provide an
of financial institutions is valid, the current limit is more
opportunity for progress in developing the market. Global
restrictive than in other major financial markets such as Hong
capital markets are highly intertwined. As Taiwan’s capital
Kong (25% of the daily capital base or US$300 million for a
market advances towards developed-economy status, it
single corporate borrower, whichever is higher) and Singapore
cannot set its own unique market practices or raise hurdles
(25% of a bank’s capital on a single-group consolidated basis
for industry participants without damage to its international
exclusive of secured exposure), as well as in China (10% of a
reputation. Indeed, it is time for Taiwan to focus intently on
bank’s capital for a single client), which puts banks in Taiwan
enhancing the efficiency of its capital market, broadening
at a disadvantage against other banks in the Greater China
its product offerings, and increasing its market depth
market in promoting cross-Strait financial business.
and breadth to attract further global investments. In this
The Committee also notes that under the “Regulations
regard, the Committee would also like to state its support
Governing Foreign Bank Branches and Representative
for many of the issues raised in this White Paper by other
Offices,” the maximum NT-dollar credit that a foreign bank
AmCham financial-services committees, which stress the
branch may extend to a single person, concerned party, or
need for streamlining market practices and avoiding onerous
affiliated entity is set at NT$7 billion. This restriction further
regulatory requirements that substantially increase the cost of
constrains the ability of foreign bank branch offices to offer
doing business in this market.
balance-sheet support for Taiwan’s growth.
As always, the Committee stands ready to assist the
The aforementioned single borrower limits not only
Taiwan government in its endeavors to ensure an efficient
constrain corporations with sound credit from accessing more
and competitive capital market. In this spirit, the Committee
funds from Taiwan banks, but sometimes also hamper certain
makes the following suggestions:
2012 台灣白皮書
the Committee’s concerns and issues on an on-going basis.
of 5% of a bank’s net worth on the value of unsecured loans
產業優先議題
In that context, the Committee notes that the single lending limit that has been in effect since 2001 imposes a cap
strategic large-scale projects (such as foreign direct financing projects or acquisition financing) from obtaining sufficient
Suggestion 1: Enhance the capital markets’ efficiency,
domestic finance in a timely manner. Given the growth in
depth, and breadth.
the Taiwan economy over the past decades and the increased
1.1 Consolidate the existing exchanges. In the global
demand from Taiwan corporations for financing to support
financial arena, Taiwan’s securities market does
their worldwide expansion and growth, the Committee
not rank as a very large one, and the market is
believes that the current caps, set years ago, are due for
further fragmented by the existence of four separate
another review. In addition, certain exemptions should be
exchanges or organizations: the Taiwan Stock
made available to Taiwan financial institutions to enable them
Exchange (TWSE) and Gre Tai Securities Market
to sponsor large-scale strategic finance and acquisition finance
(GTSM) for equities and bonds, the Taiwan Futures
projects. The FSC could consider, for instance, allowing a
Exchange (TAIFEX) for listed derivatives, and the
financial institution to offer bridging finance in excess of the
Taiwan Depository and Clearing Corp. (TDCC) for
single borrower limit for a particular project in the initial stage, before syndicating out or selling down the financing amount within a certain period.
depository and settlement operations.
The trend for international consolidation among
exchanges has been proceeding rapidly due to the
Foreign-owned bank subsidiaries and foreign bank
urgent demand for efficient market infrastructure.
branches have been active lenders in this market and would
This tendency is evidenced by the many merger
like to continue to do so to support Taiwan’s economic
attempts among market operators in recent years,
development. We recommend that the FSC consider
such as those between the Singapore Exchange Ltd.
relaxing the outdated current single-lending limits, provide
(SGX) and Australia’s ASX Group, the London Stock
exemptions for certain project-finance and acquisition finance
Exchange (LSE) and Canada’s TMX Group, and
transactions, and raise the NT-dollar single borrower limit
NYSE Euronext and Deutsche Bourse, although some
applicable to foreign bank branches.
of the deals did not go through for reasons unrelated to business considerations.
CAPITAL MARKETS >> The Committee applauds the regulators’ efforts to strengthen Taiwan’s capital markets at home and elevate their status in the regional economy. We especially wish to thank
TWSE, GTSM, TAIFEX, and TDCC each has
its own requirements and practices for clearing and settling funds. Such differences create additional business costs for industry players and investors alike.
Efficiency could be enhanced and costs reduced
by consolidating the four exchanges, as was done MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
with the Hong Kong Stock Exchange (HKEX). We
derivatives products, serving as the master agent for
understand that existing legislation would need to
offshore structured products, engaging in the forced
be amended before this development could take
close-out of clients’ futures positions, etc.). In contrast,
place, but we urge the regulators to include serious
multiple registrations of personnel is a common
study of this proposal on their priority list. We also
practice in most international markets, including Hong
suggest that the authorities set interim or short-term
(b) Allow cross-industry registration to enable financial
Taiwan capital market by unifying the clearing and
firms with a “universal banking” structure and/
settlement processes of the two stock exchanges, the
or “one-stop shopping” business model – such as
TWSE and GTSM.
owning an integrated securities and banking business
1.2 I s s u e r u l e s , r e g u l a t i o n s , a n d r e g u l a t o r y
– to expand in this market more easily, eliminating the
announcements concurrently in English. The
previous headcount and registration constraints. This
participation of foreign investors in Taiwan’s capital
change will also provide career opportunities as local
market has increased significantly over the years.
talent has the chance to gain versatility through cross-
Foreign investors now own roughly 30% of the shares
industry experience.
in listed companies, and they account for about 20%
(c) Allow non-marketing/sales function registrations
of the TWSE turnover. It is important for Taiwan’s
for cross-border support. Under Taiwan’s current
regulators and market operators to provide this group
regulations, both front- and back-office business
of investors with the same access as their domestic
functions of securities and futures firms must be
counterparts to all regulatory announcements critical
performed within the approved local premises. From
for investment decision-making.
the perspective of a global operating model, however,
Currently, the lack of immediate English-language
it is common for certain back-office functions
information limits the Taiwan market’s growth
(such as internal auditor, financial control, and risk
potential and creates a risk premium for foreign
management, etc.) to be located and operated at the
players. If the FSC, the exchanges, and the Taiwan
regional office in order to assure the consistency
Securities Association were to make their official
of control policy, provide the best coverage, and
announcements simultaneously in Chinese and
optimize support capacity. With this support model,
English, it would help attract more foreign investors
the designated regional hub will then host the most
by making the Taiwanese regulatory regime more
seasoned and capable professionals to provide
accessible and transparent for them.
effective, efficient and quality services to regional
1.3 Provide flexibility in personnel registrations. The stringent personnel registration requirements in
locations, including Taiwan.
These recommendations in fact echo the
Taiwan give global financial firms less incentive to
government’s policy vision of establishing a Taiwan-
expand their business in this market, as the cost of
oriented financial operating platform, as they
adding to the headcount is not justified by the new
promote creation of a business environment of
business volume at the initial stage. The Committee
versatile product offerings with seamless, coordinated,
therefore calls on the regulators to allow flexibility for financial institutions in personnel registration
and integrated service across financial industries. 1.4 Review the rules governing Offshore Structured
as long as the registered persons meet the required
Products. The result of the “Rules Governing
qualifications for each respective function, such as
Offshore Structured Products,” which came into
licenses and training, and no capacity issues or conflict
force in July 2009, has been to raise regulatory
of interest concerns exist. The prudent steps taken by
hurdles, making it practically impossible for
the Securities and Futures Bureau (SFB) in 2011 to
securities firms to offer offshore structured products
overhaul the headcount threshold requirements and
to clients and eliminating a source of revenue. The
the rationale of cross-industry registration between the
Committee strongly urges revision of the Rules
securities and futures brokerage businesses were well
to allow a Financial Holding Company (FHC) to
received in the Taiwan capital market. We hope the
be the issuer or guarantor of offshore structured
authorities will follow up on those achievements by
products, as is commonly done in the international
taking these additional steps:
marketplace, even if it does not directly own the
(a) Allow multiple-function registrations so that skilled
securities, banking, or insurance license. The
professionals in financial institutions may serve
stringent requirement of a long-term debt rating of
concurrently in more than one function. Under current
the equivalent of S&P AA- or above for the issuer
regulations, for example, a professional registered in
or guarantor of offshore structured products sold
the brokerage business cannot concurrently perform
to non-professional investors has ruled out many
other functions in the same entity (such as dealing in
highly qualified potential issuers and guarantors
28 WP
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Kong, Singapore, and Korea.
objectives to further enhance the competitiveness of
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:12 PM
technique in the international market. Given the
criteria for selling foreign debt instruments to Taiwan
longer time span involved, it is considered to have a
professional investors under the “Rules Governing
neutral impact on the securities market provided that
Securities Firms Accepting Orders to Trade Foreign
the borrowers of the stocks buy back from the market
Securities.” Already both regulations require the
to cover the short position. The new intraday short-
same credit rating for products sold to professional
selling trading limit of 20% of the 30-day average
investors. In addition, the most meaningful first line
daily volume imposed from November 2011 has
of protection to investors is that, by regulation, the
created trading inefficiency and investment risk, as
master agent in Taiwan is jointly and severally liable
investors are unable to fully hedge their downside
together with the issuer and guarantor.
risk. In addition, the restriction is more stringent
Under the new Financial Consumers Protection
than in most other markets. Korea, for example,
Act, all financial institutions are required to enhance
has no such short-sell limit on an individual-stock
their product/client suitability reviews and to
basis. We understand that maintaining market order,
make sufficient product and risk disclosure. We
especially amid volatile global market conditions, is
believe that investor protection concerns regarding
a key priority for the regulators. But we recommend
structured products can also be well addressed under
resumption of the original daily short-sell limit of
this new law.
3% of outstanding shares, reserving the current limit
The Committee suggests that the FSC undertake periodic reviews of the credit rating requirements
as a back-up measure that could be easily reinstated during periods of extreme market conditions.
in the interest of timely and fair reflection of the
1.7 Drop the requirement for an explanation on the
global financial situation, especially during periods of
Taiwan Securities Association website whenever
financial crisis.
a client complaint is received. The media often
1.5 R e l a x r e s t r i c t i o n s o n c r o s s - S t r a i t s e c u r i t i e s
uses its own channels to obtain foreign securities
investment. Although investment between the
brokers’ research reports, and then quotes or takes
capital markets of Taiwan and China remains highly
excerpts from the contents. This unauthorized
restricted and intensively regulated, steady relaxation
usage, which cannot be controlled by the brokers,
has occurred with regard to cross-Strait securities
may impact market performance or stock prices
investment in Chinese “red chip” stocks. In March
and sometimes generates investor complaints to
2012, for instance, the FSC announced that securities
the regulators. Upon receiving the complaints, the
firms may accept retail investors’ orders to trade
regulators usually request additional explanations
so-called H shares, issued or managed by Chinese-
from the foreign securities brokers without judging
affiliated companies in Hong Kong. Nonetheless,
the merit of the complaints. Such constant inquiries
further liberalization of the existing restrictions on
cause a serious administrative burden for the
investment inflows into the Taiwan capital market is
brokers. The Committee appreciates the efforts
still badly needed. Among other things, the above-
made by the regulators in educating investors on
mentioned relaxation on H-share investments should
this matter, but the burdensome requirement to post
also be applied to restrictions on the purchase or sale
an explanation and/or disclaimer on the Taiwan
of offshore debt issued by the corresponding H-share
Securities Association website remains intact. This
issuer, given the same underlying issuer’s risk.
requirement is a highly unusual practice not seen in
Applicable rulings regarding bond agencies
2012 台灣白皮書
can provide added liquidity, is a common trading
aligning this requirement with the credit-rating
產業優先議題
maintaining a credit rating of A- or above. We suggest
other countries and should be discontinued.
should also be amended to enable all professional institutional investors to trade offshore debt
Suggestion 2: Relax futures trading and related foreign-
securities. Since the restriction on trading H shares by
exchange rules.
less-experienced retail investors has now been lifted,
If not for its overly conservative regulations, TAIFEX
it would be justified to remove similar restrictions
should have an excellent competitive advantage over other
on the investment scope of offshore securities for
exchanges overseas due to its proximity to the Taiwan cash
sophisticated institutional investors. At the same
equity market. To enable it to live up to its full potential and
time, quota and investment cap issues have continued
to give professional institutional investors greater incentive
to stall investment flows by Chinese institutional
to participate in the listed derivatives market, the Committee
investors into the Taiwan market. The Committee
recommends the following specific regulatory changes:
looks forward to a more open and free securities
• Remove the mandatory pre-margin requirement for
trading and investment environment, so as to propel
professional institutional investors and allow brokers
the growth of Taiwan’s capital markets.
to exercise discretion regarding pre-margin payments
1.6 Relax the daily short-sell limits. Short selling, which
based on their own credit policies. We understand that MAY 2012 • TAIWAN WHITE PAPER
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Borrowing and Lending (SBL) market.
2012 TAIWAN WHITE PAPER
S u g g e s t i o n 3: Co n t i n u e t o e n h a n c e t h e S e c u r i t i e s
was mainly to eliminate the risk of investor default. Nowadays, only a few exchanges in the world still
Taiwan continues to be regarded by foreign investors as
require pre-margin deposits, and given the extremely
one of the most important markets in the Asian region for
low level of such risk for professional institutional
securities borrowing and lending (SBL), as was evident from
investors such as banks, brokerage dealers, and other
the recent conference in Taiwan of the Pan Asia Securities
licensed financial institutions, changing the pre-margin
Lending Association (PASLA). The Committee appreciates the
requirement to post-margin would improve trading
collective efforts of the TWSE, Ministry of Finance, and the
efficiency and be more in line with global practice.
FSC in facilitating this activity in recent years. However, the
One argument against altering the policy is that
unique features of Taiwan’s SBL market means that further
interest income derived from clients’ margins has
reform is still needed. Over the long run, we believe that an
become an important source of revenue for the Taiwan
SBL system that is aligned with global practice will attract
industry committees priority issues
the original purpose of the pre-margin requirement
Futures Commission Merchants (FCMs). This result
more investor participation, yet we are also fully aware of
was certainly not the original intent of setting up the
the challenge – given Taiwan’s existing market infrastructure
pre-margin mechanism, and we believe that applying
– of totally overhauling the current system. Following are
post-margin payment only to institutional investors
recommendations that could help resolve some of the near-
would have negligible impact on the FCMs, who deal
term settlement and delivery issues for negotiated SBL orders:
mainly with retail customers.
to access the “For Settlement Borrowing System”
broker can execute a trade on behalf of another broker
as the last resort when market restrictions prevent
– to provide professional institutional investors with
them from obtaining the recalled securities to meet
more flexibility and options in trading futures across
the lender’s settlement obligation. In typical SBL
different FCMs. Institutional investors usually give their
transactions in most markets, it is the borrower's
listed derivatives orders to many brokers, but prefer
responsibility to return securities when securities
to centralize their settlement with one clearinghouse
are recalled within the market-settlement cycle;
for reasons of confidentiality, minimized funding
otherwise, the borrower bears the responsibilities
requirement, and reduced counterpart risk. Providing
and costs. Under the current rules in Taiwan, the
this option would encourage institutional investors to
lender can recall and sell on the same day (T day)
contemplate placing more orders in Taiwan. Post-margin
and meet T+2 settlement under certain conditions.
payment and a give-up mechanism must work in tandem.
The rules, however, do not consider the possibility
• Exempt professional institutional investors from the
that the borrower may be unable to purchase/borrow
requirement, adopted in response to the Taiwan Futures
from the market and in turn may cause a settlement
Exchange’s revision of its internal control guidelines,
failure with penalty on the lender's part. While the
that FCMs set up compulsory client margin-ratio limits
selling broker of the lender is allowed to access
for liquidating clients’ positions. For professional
the “For Settlement Borrowing System” when this
institutional investors, there is little default risk and
situation occurs, the associated costs and the ultimate
trade disputes are rare. In addition, the brokerage
responsibilities still remain with the lender. We suggest
contract should constitute sufficient control. Providing
that the borrower be given the same access to the
this waiver would significantly reduce the obstacles
“For Settlement Borrowing System” via its broker in
for foreign institutional investors to trade in Taiwan’s
the event of the stock in question reaching the Daily
futures market.
Fluctuation Ceiling or Foreign Ownership Limit, as
• Remove or increase the position limits of TAIFEX-listed
both situations can be substantiated by the records of
contracts to provide Foreign Institutional Investors
the buying brokers. The SFB last year instructed the
(FINI) with an incentive to trade in Taiwan instead of
TWSE to study the feasibility of this suggestion and to
other markets. The application to increase the position
discuss it further with industry representatives, but no
limits is time-consuming and laborious, creating an
conclusion has been announced.
artificial barrier to entry that weakens TAIFEX’s competitiveness.
3.2 Improve market efficiency by allowing the custodians to report to the TWSE the free delivery of lent/
• Allow FINIs to trade futures with New Taiwan dollars.
borrowed securities under an SBL transaction.
Currently, FINI clients can use only foreign currencies
Current TWSE regulations stipulate that the lender
to trade futures and are subject to relevant NT$ foreign-
and borrower follow the terms and conditions of the
exchange conversion requirements. Because of the
negotiated agreement between them. However, the
inconvenience this causes for foreign clients, allowing
process still requires inputting the negotiated SBL
FINIs to trade futures with NT dollars would contribute
orders by brokers on both sides for the exchange to
to stimulating the Taiwan futures market.
confirm matching of the details, followed by share
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3.1 Improve the recall process and allow borrowers
• Institute a “give-up” trade mechanism – in which one
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:13 PM
orders, with allocations to particular exchange accounts following at a later stage.
SBL transaction is already agreed or “matched”
• Allow FINIs who are broker dealers in the home
between the lender and the borrower, it does not need
country of the underwriters to participate in the book
to be matched again on the stock exchange via input
building if the subscriptions are for their clients.
by SBL brokers. We suggest that delivery and receipt
The current regulations prohibit related parties of
of the loaned securities follow the “Taiwan Stock
the issuers and underwriters to participate in the
Exchange Corporation Securities Borrowing and
subscription process out of concern for conflict of
Lending Rules.” These rules allow the custodians to
interest. The business nature of FINI broker dealers
report the transaction details to the TWSE, which in
is to intermediate their clients to facilitate their access
turn would instruct the TDCC to transfer the shares
to the market. Clients of a FINI broker dealer are not
directly to and from the accounts of the borrower
allowed to subscribe to a Taiwan domestic offering,
and lender without going through the accounts
simply because that FINI is an affiliate of one member
of the broker. This procedure would improve the
of the underwriting syndicate. We suggest providing
processing efficiency substantially for the negotiated
exemptions to FINI broker dealers who are related to
transactions. In May, 2011, the TWSE requested
the Taiwan underwriters to enable them to participate
brokers’ comments on this subject, but the Committee
in the book-building process for their client-initiated
is unaware of any official action since that time.
subscriptions.
Suggestion 4: Provide flexible underwriting rules. The Taiwan capital market has been gaining in importance
Suggestion 5: Clarify questions regarding the Personal Information Protection Act.
for international investors, but we believe that adopting a set
The Personal Information Protection Act (PIPA) was
of rules, regulations, and processes that are more in line with
enacted in May 2011 to replace the Computer Processed
global practices would enable Taiwan to attract even more
Personal Data Protection Act. A draft of the enforcement
foreign capital. There are several practical ways to improve
rules has also been sent out for public comment. We
the situation:
recognize the great effort the government has made to
• Increase the allowable book-building portion in IPO deals to 50%.
enhance personal information protection in Taiwan, but we foresee many issues arising if PIPA is put into effect without
The Taiwan system combines both book building and
additional measures or clarification. The new law requires the
public offers to provide more flexibility to issuers and
data receiving party to obtain an individual’s written consent
their underwriters so as to ensure sufficient interest for
before collecting, processing, or using the personal data. In
Initial Public Offerings (IPOs). But the current public
daily operations, a financial institution will receive personal
offering ratio of as much as 60% of the underwriting
data indirectly from corporate clients or vendors either
size (that is, the book building portion may be only
through normal business dealings or based on regulatory
40%) is quite high compared to other markets. In Hong
requirements, such as anti-money-laundering (AML)
Kong, for instance, the public offer ratio is set at 50%,
guidelines issued by the Bankers Association. The PIPA
and the public offering tranche may be reduced to 20%
requirement to obtain written consent, even from indirect
for sizable IPO deals if special approval is obtained from
sources, is an overwhelming burden that is quite impractical.
the regulators. In global practice, cornerstone investors
Under India’s legislation, for example, the personal data of
play a key role in IPO deals, as their participation is
corporate officers obtained indirectly is exempted from the
normally viewed very positively, particularly among
notice and consent requirements. A similar provision has
retail investors. We believe that strong participation
also been proposed in Singapore to exempt business contact
from professional institutional investors is an important
information from the notice and consent requirements,
contributor to a successful IPO as they are regarded as
provided that such usage and disclosure are consistent
relatively long-term investors in the company.
with the collection purposes. In addition, Taiwan’s draft
• Relax the subscription process for book building.
enforcement rules require the data-collecting party to inform
Book building is an important price-discovery
the relevant individuals about the purpose of the data
mechanism because it allows the gathering of indications
collection, the time period involved, the targeted scope of
of interest from across a wide spectrum of potential
usage, and even any change in the affiliate using the data
investors. However, Taiwan's onerous subscription
due to organizational restructuring within the same financial
process involving a physical subscription form creates
group. It would be impossible to inform individuals on a
a heavy burden for foreign investors residing in other
timely basis as those elements may change frequently.
time zones. We recommend allowing use of an electronic format for the subscription form, and permitting authorized order placers to aggregate subscription
Other points needing clarification and consideration include: • Many rules and regulations promulgated by the MAY 2012 • TAIWAN WHITE PAPER
WP_2012.indd 31
2012 台灣白皮書
that does not have a counter party. As a negotiated
產業優先議題
delivery through brokers, just as in a normal trade
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2012 TAIWAN WHITE PAPER industry committees priority issues
e x c h a n g e s , T D C C , a n d t h e Ta i w a n S e c u r i t i e s
pace of setting clear emission standards and related penalties
Association require brokers to obtain personal
and incentives has been slow, however.
information. Even though approved by the FSC, these
While GHG reduction efforts will cause manufacturers
are not laws like PIPA. We suggest that FSC to issue
to incur additional costs, the chemical industry recognizes
an interpretation letter stating that data collection
the environmental importance of GHG reduction and
pursuant to such rules and regulations is waived from
continues to support the government’s initiative to meet
the requirement for written consent.
GHG reduction goals. The industry believes that setting
• Some of the requirements regarding cross-border
clear, reasonable rules (including emission levels, timelines,
information transfer within the same corporate group
and enforcement penalties) with firm and fair execution and
are over-rigorous. For example, having to obtain written
appropriate incentives will make this effort more efficient
approval from individuals will make it difficult for
and fruitful.
regional offices to conduct internal audits and credit or
In addition, the Committee thanks the government
anti-money laundering checks on Taiwan individuals.
for the measures adopted through the Renewable Energy
Further, the definition of “individual” in PIPA should
Development Act to provide incentives for manufacturers
not cover non-Taiwan citizens domiciled abroad even if
to use renewable sources of energy to facilitate compliance
they have invested in Taiwan,
with GHG standards. On the other hand, delay in the
We strongly request that the FSC help the financial
announcement of clear rules regulating CO2 emissions and
industry to communicate with the Ministry of Justice to
carbon taxes, and the lack of clarity on the CO2 reduction
answer these and similar questions before the enforcement
quota scheme, is causing unnecessary uncertainty and
rules are finalized. We also urge the regulators to issue
difficulty in compliance for the chemical industry. A specific
interpretative rulings to resolve concerns about how the rules
example is the EPA announcement in January 2012 limiting
can be implemented in practice.
the timeframe for the usage of CO2 reduction quotas, with the effect that quotas may have no material benefit for manufacturers if regulations on CO2 emissions are not issued
CHEMICAL MANUFACTURERS >> In the past year, the government took steps to resolve or clarify issues that had been of concern to the AmCham
before expiry of the quotas. In support of the government’s goal of GHG reduction and out of a desire to contribute to this goal, the Committee requests:
Chemical Manufacturers. Examples include substantial
• More clarity on the emissions standards to be met by
progress toward permitting the use of Remote Operation
the industry, and consideration that these standards
Centers for production facilities and the government’s
should be set at reasonable levels.
clarification to the Committee of its vision for advancing the
• Clarity on the enforcement mechanism to be employed.
high-value portion of the petrochemical industry in Taiwan.
• Sufficient lead time for industry to prepare for
At the same time, a number of concerns still remain.
compliance with the standards.
This year's paper reflects the objectives of the chemical
• Support for carbon credit trading to provide the
manufacturers to remain productive and cost-competitive in
flexibility needed to ensure compliance with the
their pursuit of high-value products, while operating under
expected emission levels.
regulations that are clear and transparent enough for proper planning by the industry. To facilitate the achievement of
Suggestion 2: Consult with the PRC to facilitate the export
these goals, we request that Taiwan adopt international
of petrochemical products to China by dry-bulk vessel.
standards to enable multinationals to simplify their processes and overall supply-chain management.
The active trade in petrochemical products across the Taiwan Strait has increased significantly since the ECFA
The suggestions listed below are intended to inform the
early-harvest list came into effect on January 1, 2011.
government of the concerns and desires of the chemical
Taiwan’s petrochemical exports to China increased by 8%
industry as it progresses to upgrade to high-value production
in 2011, and the volume is expected to increase further with
while remaining globally cost-competitive.
additional ECFA trade liberalization. However, the use of dry-bulk vessels, which greatly
Suggestion 1: Improve regulations on greenhouse gas (GHG) emissions.
facilitate the export business, continues to be hampered by regulations on the Chinese side. The PRC’s Ministry of
The government has taken ambitious steps to achieve
Communication (MOC) announced verbally in 2006 that
CO2 emission reduction and energy-intensity targets. The
non-routine bulk carrier runs across the Taiwan Strait need
Environmental Protection Administration (EPA) announced
to obtain a Shipping Operation Permit before carrying cargo.
“The principles for Green House Gas pre-trade” in
Only ships registered in China, Hong Kong, or Taiwan have
September 2010 and has started to trace and measure major
been eligible to receive such a permit, valid for a period of
GHG emitters, including those in the chemical industry. The
one year. Ships not registered in one of these locations have
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control VOC emissions in the workplace for auto OEM/
have significantly limited the total shipping capacity available
refinishing processing. In the United States, several state
and increased the shipping cost for Taiwanese petrochemical
governments are expected to implement regulations similar to
bulk exports. In November 2011, the MOC issued a
Canada’s before 2015.
memorandum stating the requirements in black and white.
In Asia, both Seoul and Hong Kong have recently
While the memorandum does not drastically change
launched VOC regulations. In Taiwan, although no
the requirements from the verbal announcement of 2006,
specific VOC regulations for auto OEM/refinishing have
based on the memorandum the MOC is expected to seek
been adopted, several multinational auto manufacturing
tighter and tighter control over bulk ship operations in the
companies have voluntarily switched to waterborne refinish
future. The memorandum also specifies that the MOC will
paints since 2007, significantly reducing the amount of VOC
eventually allow only PRC-, Taiwan-, and Hong Kong-
emitted in their manufacturing processes.
registered ships with PRC, Taiwan, or Hong Kong owners
The Committee appreciates the responsiveness that
and operators to carry bulk cargo between Taiwan and
the Environmental Protection Administration has shown
China. Just this March, the MOC issued a new requirement
regarding this issue, and we urge the Council of Labor
making the permit process for Hong Kong-flag ships even
Affairs, which has the primary responsibility for workplace
more stringent. By continuing to restrict the type of ships
health and safety, to take a more proactive approach in
available to the market, the regulations are creating an
promoting the use of these environmentally friendly refinish
increasingly heavy burden for cross-Strait petrochemical
paints through the regulatory process.
trade, particularly when much of the Taiwan shipping is on vessels flying flags of convenience. Though most petrochemical products were not included in the ECFA early harvest list, the petrochemical industry
Suggestion 4. Allow discretionary disclosure of critical and small-usage (<1%) ingredients in proprietary chemicals to protect chemical manufacturers’ trade secrets.
looks forward to future further liberalization of the cross-
Article 7 of the Labor Safety and Health Act requires
Strait trade. For the industry to take full advantage of that
employers to label dangerous or harmful materials as
opportunity, it will be important to address the shipping issue
“hazardous substances” and provide necessary precautionary
as well, so that shipping constraints do not limit the potential
safety and health warnings. Additionally, Article 19 of the
expansion of trade opportunities between Taiwan and China
“Regulation Regarding Labeling and Communication of
that ECFA is designed to bring.
Dangerous or Harmful Materials” provides that employers
The industry requests that the Taiwan authorities:
wishing to withhold the name, concentration, manufacturer's
• Negotiate with the PRC to eliminate the MOC’s
name, and supplier's name of a hazardous substance for
restrictions on flag-of-choice options for cross-Strait
purposes of trade secret protection must provide written
trade and to simplify the application process for the
documentation to the labor inspection agency, which will
necessary permits
then submit it to the competent authority within the central
• Expand the available shipping pool by supporting more Taiwanese ship owners to operate under the ROC flag
2012 台灣白皮書
regulations on Volatile Organic Compounds in 2010 to
Permit requirements. Starting from 2006, MOC regulations
產業優先議題
been subject to even more stringent Shipping Operation
government for approval. A similar provision is found in Article10 of the draft Occupational Safety and Health Bill.
in performing Taiwan-to-China carriage, and more
A total of 2,151 substances that are often used as raw
Chinese ship owners to operate across the Strait under
materials in chemical manufacturing have been identified
the PRC flag.
by the government’s Council of Labor Affairs (CLA) as hazardous substances. In many cases, revealing all the
Suggestion 3: Reduce the environmental footprint of
required information would constitute public disclosure
automotive manufacturing and refinishing processes.
of the manufacturer’s trade secrets. Although Article 19
The Committee requests that the government adopt
of the Labeling Regulation does provide a way to obtain
measures to require or encourage the use of waterborne
an exemption, the vagueness of the regulation presents a
refinish paint instead of organic refinish paint for automotive
difficulty for chemical manufactures who wish to apply.
manufacturing and refinishing processes. For these processes,
In practice, in fact, no application for exemption has ever
waterborne refinish paints provide the most environmentally
been filed.
friendly approaches to reduce organic solvent use and
As an alternative, the Committee suggests that the
emissions, mitigate the exposure hazards to the operators at
government enable chemical manufacturers to protect their
the workplace, and promote productivity and energy saving.
trade secrets by giving them the discretion not to reveal
The global trend in more and more developed countries is
critical, small-usage (<1%) ingredients, but rather merely
to make the use of waterborne refinish paint mandatory or at
provide a precautionary warning with the product. This
least promote it by regulatory means. The European Union
approach would be in line with the international trend of
imposed a regulation in 2007 requiring waterborne paints
greater reliance on industry self-regulation. It would also
to be used for car refinishing, and Canada implemented
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2012 TAIWAN WHITE PAPER industry committees priority issues
and health without compromising chemical manufacturers’
structure “from efficiency-driven to innovation-driven,” with
confidential proprietary information.
the aim of transforming Taiwan into “the innovation center of the world and the trade and investment center of East
Suggestion 5. Align the definition of “Dangerous Goods
Asia.” Secondly, he said Taiwan would strive to become a
during Transportation” with international guidelines.
“higher-education center for East Asia and the Pacific.” We
In Section 3, Article 84 of the Rules on Road Traffic Safety, “Dangerous Goods during Transportation” is defined
believe these plans are in line with global trends, where value is moving from manufacturing to innovation.
as referring to a) “Hazardous substances” designated in the
Since Taiwan already has an extremely well-educated
Regulation of Labeling and Communication of Dangerous or
workforce, what else does it need to transform itself into a
Harmful Materials (the “Labeling Regulation”) by the CLA,
global innovation center? The answer to this question can
b) “Toxic chemical substances” announced by the EPA under
also be found in the 2012 Business Climate Survey. The same
the Toxic Chemical Substances Control Act, and c) those
companies that regard Taiwan’s workforce as “extremely
listed in Attachment 2 of the Rules on Road Traffic Safety.
well-educated” rate it poorly for “high degree of creativity of
“Hazardous substances” in the Labeling Regulation
world-class standard.”
are designated based on the relative hazard during use and
An innovation-based economy needs a creative workforce.
operation in the workplace, but some of these chemicals
In today’s economic environment, what students would
are not necessarily dangerous during transportation (proper
willingly study in a system that does not foster creativity
packaging may eliminate the hazard, for example). As a
and innovation? In the face of intense competition from
result, it is international practice to evaluate the danger of
universities around the region, how would Taiwan then reach
transporting a given chemical based on the United Nations’
President Ma’s goal of attracting 130,000 foreign students to
Guidelines on the Transportation of Dangerous Goods.
enroll here by 2020?
Further, under international practice, of the 16 items of
Bringing about a change in Taiwan’s education system
information listed on the Material Safety Data Sheet (MSDS),
will not be easy, but the degree of difficulty should not be
Item 14 is used to determine whether a chemical is deemed
the issue. The issue is whether it is necessary and helpful
dangerous during transportation. Failure to separate the
to make the change. Does the Taiwan government believe
regulations for workplace safety and transportation safety is
world-class creativity is a necessity for becoming a global
not only contrary to international practice but causes serious
innovation and education center? If so, taking up the
operational burdens for the industry, such as the need to
following recommendations may help to bring Taiwan closer
obtain road permits and comply with warning requirements.
to that objective.
We request that the definition of “Dangerous Goods during Transportation” in the Rules on Road Traffic
Suggestion 1. Provide more students in Taiwan with
Safety be amended to bring them in line with international
access to a broader range of choices in innovative higher
standards and practices, excluding materials that are
education.
hazardous only in the workplace. Further, law enforcement agencies should be sufficiently educated about the change.
Currently, students in Taiwan have two options for obtaining a university education. The first is to study at a domestic institution. But while Taiwan’s universities may provide a decent basic education, they do not cultivate
Education & Training >> The Committee wishes to recognize these achievements of the government, particularly the Ministry of Education:
the innovativeness and creativity in their graduates that is needed by Taiwanese companies to successfully compete on a global scale. The second option for Taiwan students is to study overseas. Since the Ministry of Education offers
• Taiwan’s enrollment in national education is nearly
only 600 scholarships annually to help fund study at foreign
100%, with attainment of higher education at around
universities, others wishing to go abroad to gain the sort of
84%.
education valued in today’s global economy need to raise the
• The 83 community colleges are providing some 230,000 people with continuing education.
money themselves, which is often beyond their means. Another way to accomplish the goal of providing
• In AmCham Taipei’s 2012 Business Climate Survey,
education that instills innovativeness would be for the
“extremely well-educated” is ranked among the top
government to allow foreign universities to open offshore
three attributes of the human resources available in
campuses here or to permit students to complete their
Taiwan.
education through distance learning. In other words, we
These achievements will be crucial in helping realize the
encourage the government to allow foreign universities
government’s plan for a “Golden Decade” for Taiwan, which
and institutions to set up branch offices to recruit and
President Ma outlined in his November 22, 2011 speech at
teach students in Taiwan without first setting up a full
AmCham Taipei’s Annual General Meeting. The President
campus. The prohibitive cost of setting up a full campus
mentioned that Taiwan will seek to change its economic
has deterred foreign universities from even considering
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exist, and in some companies interns do get “real world
the government can study the models already in place in
experience.” In many companies, however, the interns end
Singapore, Hong Kong, and China. These include the joint
up doing only routine paperwork – or nothing at all. We
MBA program between the University of Singapore and
recommend that internships be systemized, with incentives
UCLA, NYU’s offshore campus in Shanghai, and Duke
for companies where interns get to work on real projects –
University’s Medical Research Center in Singapore and
including participation in brainstorming sessions, developing
offshore campus in Kunshan, China.
new products or services, and engaging in coordination among
Implementing such a plan would help Taiwan in three
various departments and branches – under the mentorship
ways. First, a variety of perspectives and approaches is the
of senior managers at the company. Innovation-based work
bedrock of innovation, and that is precisely what the different
is much more complex than the structured, linear academic
models of education from various overseas universities
activity in universities, and hands-on experience is the only
operating out of Taiwan will provide. Second, students who
way to prepare students to understand and appreciate the
cannot go overseas, either for financial or family reasons,
difference. We believe a systemic approach to internships will
will have cheaper and more convenient access to world-class,
better prepare today’s students to become more productive
innovative higher education. Third, competition from different
members of tomorrow’s innovative workforce.
institute changes to improve their own current systems.
The Committee recommends that the government provide incentives for both local and foreign companies to provide meaningful internship programs. One such incentive,
Suggestion 2. Expand opportunities for continuous-
for example, could be increased subsidies for companies
education learning for the current workforce.
participating in the type of tuition-reimbursement program
The Committee recognizes the good work the government
cited in Suggestion 2 above. To qualify, companies would
has done in the area of continuing education, with over
need to provide internships for a specific number of interns
230,000 people already taking courses in community
for a specific period of time, such as six months. Linking the
colleges. Our recommendation is to extend this effort
promotion of internships to tuition reimbursement would
towards innovation-based learning by providing incentives
further contribute to moving Taiwan towards the objective of
and subsidies to both local and foreign companies wishing
becoming a global innovation center.
產業優先議題
models of education will encourage Taiwan universities to
2012 台灣白皮書
Taiwan. In weighing whether to adopt this recommendation,
to enhance the capabilities of their workforce, especially in areas related to innovation, leadership, branding, and crosscultural communication. Taiwan will need these “soft” skills to compete in a global innovation economy.
HUMAN RESOURCES >>
We recommend that the government encourage companies
The Committee would like to take this opportunity to
in Taiwan – both local and foreign – to incentivize working
applaud the Taiwan government’s efforts over the past
professionals to receive education and training in areas of
few years to make the Taiwan employment market more
strategic advantage to Taiwan. For example, if the government
accessible to foreign professionals, and to make relevant
wishes to encourage innovation in the service or tourism
laws more complete and comprehensive. The Committee
industry, for example, then it might increase the amount of
recognizes the need to balance the opening up of Taiwan’s
reimbursement for completing specific courses in those fields
employment market with the revision of relevant labor
at specific institutions. For industries deemed to be of strategic
regulations in order to increase business competitiveness
importance, we recommend that the government reimburse
while at the same time protecting the local labor force.
80% of the tuition cost when the course is completed, with
If Taiwan wishes to bolster its status as an operations
the company absorbing the other 20%. Such a program would
center for global companies, it will need a legislative
make it attractive for companies to permit their professionals
framework for employment issues that supports such
to take time off from work to further their knowledge in
development. For globalized operations, questions relating
disciplines related to the government’s plan to develop Taiwan
to employee welfare must be balanced with the needs of the
into a global innovation center.
business in terms of flexibility, efficiency, and optimum use of resources. The Committee believes that a well-balanced
Suggestion 3. Encourage internships and mentoring
legislative framework that encompasses flexibility for business,
programs for students at innovative companies.
reasonable protection for employees, and appropriate visa
Currently, university graduates – once they find a job – need extensive further training before they become productive
requirements for foreigners will serve to raise Taiwan’s profile in the international competition to attract talent.
employees. This is a problem for both the employers and
Among the issues raised below, the Committee would
the graduates. The training is costly for the company and
particularly like to express its hope to eliminate the two-year
the inability to immediately engage in meaningful work is
work experience requirement for foreign professionals as
frustrating for the newly hired personnel.
well as our concern about the uncertainties introduced by the
The Committee is aware that internship programs already
recent enactment of three major labor laws (the Labor Union MAY 2012 • TAIWAN WHITE PAPER
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“while negotiating a collective bargaining agreement, both
amendments to the Labor Standards Law currently under
labor and management shall proceed in good faith” –
consideration. Deserving special attention are the proposed
and that neither side may reject the collective bargaining
new labor-dispatch regulations governing the use of temps.
agreement proposed by the other side without just cause.
The Committee also looks forward to further relaxation of
As part of proceeding in good faith, it also states that
restrictions on foreign and mainland Chinese professionals’
neither side may refuse to enter into negotiations when
entry into Taiwan, so as to create a more competitive, global,
the other side has proposed reasonable and appropriate
2012 TAIWAN WHITE PAPER
1. Article 6 of the newly amended CBAA provides that
Labor Disputes Law) and even more importantly, the draft
industry committees priority issues
Act, Collective Bargaining Agreement Act, and Settlement of
Except for those engaged in technology-related industries
be unable to cooperate immediately when labor unions
or those assigned to Taiwan after working for cross-border
propose a time and place for negotiations. Such situations
companies for at least a year, current regulations still require
are often regarded by labor unions as blocking or
foreign professional personnel to have earned a university
delaying the negotiation process. The term “reasonable
bachelor’s degree and have at least two years of related work
and appropriate” raises uncertainty and opens up a
experience in order to be hired to work in Taiwan. This rule
gray area that can become a highly contested issue. The
is contrary to Taiwan’s own self-interest, as attracting foreign
legislative intent is to ensure that the parties enter into
professional talent to work in Taiwan is a highly effective
negotiation in timely fashion, but the vagueness of the
way to promote the upgrading of domestic industries and to
phrase does not provide any helpful guidance and may
provide a more internationalized working environment for
lead to the expenditure of time and resources litigating
the benefit of Taiwan’s own talent.
whether the time, place and other proposed conditions
and attractive working environment in Taiwan.
contents, time, site, and format for such negotiations.
In practice, it will usually be the labor unions that
Suggestion 1. Eliminate the two-year work experience
request negotiations on collective bargaining agreements.
requirement for foreign professionals.
But due to business or time constraints, employers may
While Taiwan maintains a conservative and protectionist
are indeed “reasonable and appropriate.” The Committee
approach that is counterproductive to its own policy goal of
suggests that the CLA issue a ruling clarifying how it will
enhancing Taiwan’s internationalism, neighboring countries
determine whether the proposed time, place, and other
are competing to provide favorable immigration visas and
conditions for negotiation proposed by labor unions
living environments to attract the best and brightest from all
are “reasonable and appropriate” and what latitude
over the world. It has been pointed out that the founders of
management may have for requesting a postponement
many prominent multinational companies, such as Bill Gates
without being deemed to be refusing to cooperate in the
of Microsoft, Steve Jobs of Apple, and Mark Zuckerberg of
negotiation process.
Facebook, did not obtain bachelor’s degrees. Does that mean
2. Subparagraph 3, Paragraph 2 of Article 6 further states
they were unqualified to work in Taiwan? For the purpose of
that when one side has made a proposal to negotiate,
elevating the overall quality of human resources in Taiwan,
the other side may not refuse to “provide necessary
the Committee again urges the Taiwan government to revise
information for proceeding to negotiation.” The term
the regulations to eliminate the minimum work-experience
“necessary information for proceeding to negotiation”
requirement without delay.
has provided the labor unions with a broad legal basis for requesting information. The undefined scope of the
Suggestion 2: Clarify how the Labor Union Act, Collective
term technically empowers labor unions to request highly
Bargaining Agreement Act, and Settlement of Labor
sensitive or confidential information, for example (as
Disputes Law are to be applied, balancing the rights and
has been seen in practice) the salaries paid to high-level
benefits of labor and management.
executives as reference for a proposed adjustment in
Three newly amended major labor laws took effect
general salary levels. Blanket compliance with this request
on May 1, 2011. They will have a significant impact on
without further guidance from the CLA or the legislature
labor-management relations in Taiwan by facilitating the
could have a significant negative impact on a company's
establishment of labor unions, assuring labor unions’ right to
business operation, and revelation of the company's
undertake protest activities, and strengthening the bargaining
confidential information or business secrets could also
power of labor unions with regard to collective bargaining
adversely affect the company's competitiveness in the
agreements. The Committee appreciates the opportunity
market.
it has had for dialogue with the Council of Labor Affairs
The following approaches could help to resolve this
(CLA) to express our concern about potential problems arising from the new legislation and to provide some recommendations for solutions.
problem: (a) Either by amending the law or through a CLA ruling, stipulate the scope of the information that the union may request, and clarify that companies are not
A. Collective Bargaining Agreement Act (CBAA)
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TAIWAN WHITE PAPER • MAY 2012
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confidentiality or personal privacy. The United
Committee urges the CLA to give serious consideration to the
Kingdom's Employment Protection Act 1975 provides
points below. Labor Dispatch
Create a mechanism for a neutral third party to
1. “Labor dispatch” means sending workers employed by
review the requested information to determine
one entity to another entity to provide services under the
whether it falls within the scope of confidential
second party’s supervision and management. The draft
information and to decide whether it needs to be
amendment to the LSL seeks to regulate this activity
submitted to the other party.
in Taiwan, but fails to clearly define what constitutes
(c) Ensure that those given access to the information
labor dispatch. When a company outsources its call
are obligated to maintain confidentiality, with
center services or customer-complaint handling services,
the provision that if any confidential information
for example, will that company be deemed as engaging
is disclosed, the company is entitled to claim
in labor dispatch activity and therefore be subject to
indemnification. Article 7 of the newly amended
the restrictions contained in the amended law? The
CBAA does require the recipient of the information to
Committee recommends redrafting the amendment to
maintain confidentiality, but makes no provision for
draw a clear distinction between labor dispatch and
indemnification.
the outsourcing of human resources and other business services.
B. Settlement of Labor Disputes Law
2. Fixed-term contracts and labor dispatch are popular
Paragraph 1 of Article 54 of the newly amended law
practices in Taiwan because the current LSL imposes
provides that “a labor union shall not call a strike or set up
excessive constraints on employers regarding severance or
a picket line unless it has been approved by a majority of the
termination of employment, depriving employers of the
members of the labor union via direct secret balloting.”
HR management flexibility needed to survive in today’s
The revision deleted the requirement in Article 26 of
competitive markets. The Committee considers that the
the original Labor Union Law that calling a strike shall be
use of labor dispatch and fixed-term contracts work hand-
decided by a general meeting of the entire union membership.
in-hand. The member companies that the Committee
If no such meeting occurs, arguments may easily arise about
represents have indicated that the use of labor dispatch
the voting results and whether the conditions for calling
is sometimes driven by the stringent and inflexible
a strike have been properly met. We suggest that the CLA
requirement of fixed-term contracts under the current
swiftly issue rulings to clarify how the voting should take
LSL. The Committee suggests that if the new law proposes
place, how it should be supervised in the absence of a general
to tighten the use of labor dispatch, then regulations on
membership meeting, and how to resolve any disputes.
fixed-term contracts should be relaxed. In particular,
A ruling is also needed to confirm that the competent
the current law requires fixed-term contracts to fit into
authority has the power to step in to supervise the voting or
one of the four categories provided under the LSL. The
confirm that a lawful resolution has been reached. Before a
Committee suggests that an employer should be able to
determination has been made as to whether the procedural
use fixed-term contracts as long it has a “temporary need
requirements have been fulfilled, no protest activities should be allowed, and the union should be responsible for
產業優先議題
that should be protected. (b)
2012 台灣白皮書
a good reference regarding the types of information
of additional human resources.”
The Committee also understands that the CLA proposes
indemnification if they occur. Such a ruling will help prevent
to release a template agreement for labor dispatch for use
disputes between management and labor as to whether the
while the new regulations are being considered. The CLA
union has received legitimate approval to call a strike. It
should be mindful that a standard document of this kind
would also prevent management from filing for a provisional
will represent its position on labor dispatch. Even though
injunction to prohibit the union from conducting the strike,
the template is not promulgated as an official ruling, it
which would increase the tension between the two parties.
could still be used as a “best practice” benchmark or interpretation aid by the courts. In a way, the template
Suggestion 3: Reconsider proposed amendments to the
would set new rules for labor dispatch before the new
Labor Standards Law so as to balance labor protection and
laws and regulations – which have been fully considered
the impact on business.
and debated in the Legislative Yuan – become effective. As
Proposed amendments to the Labor Standards Law (LSL) were announced by the CLA on January 11, 2010. The
a result, the provisions of the template agreement must be reasonable and not overly rigid.
Committee appreciates the opportunity it has had since that
3. Article 9-1 of the draft amendment would require
announcement for dialogue with the competent authority,
an enterprise wishing to use dispatched workers to
which adopted some of the suggestions proposed in our
first obtain approval from the labor union or labor-
2010 White Paper. But as our members continue to stress the
management meeting, and would limit the number
importance of other suggestions that were not adopted, the
of dispatched workers to no more than 20% of the MAY 2012 • TAIWAN WHITE PAPER
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choose which dispatched workers it wishes to use. This
consider and will be unable to review workforce questions
article should be deleted, or the term “ask for” should be
objectively. The amendment would have the biggest
more clearly defined or some other explanation provided
2012 TAIWAN WHITE PAPER
of the services provided, it should have the right to
groups representing employees have their own interests to
industry committees priority issues
enterprise’s total employment. But labor unions or other
flexibility in Taiwan is reduced, the companies may move
Termination of Labor Contract
the job opportunities to other countries.
1. With reference to the current Article 11 of the LSL, many
impact on the manufacturing sector, which employs the
to remove the ambiguity.
largest number of dispatched workers. If companies are
6. The draft does not explain how existing dispatched
unable to use dispatched labor, they might instead fill job
workers would be affected by the amendment’s passage
vacancies with foreign workers or transfer purchase orders
into law. The Committee suggests specifying a transition
to overseas facilities. In either case, the consequence
period to give businesses a reasonable period of time to
is fewer job opportunities for Taiwanese and a larger
deal with existing dispatch relationships and to prevent
unemployed population. In addition, multinational
legal complications.
companies often have headcount restrictions; if hiring
The Committee suggests deleting the requirement
labor-management disputes have arisen over whether
for approval by the labor union or labor-management
employment severance is illegal when the specified causes
meeting, and removing or easing (either across the board
for termination have not been met, even though the
or for certain types of dispatch services) the proposed
employer is willing to pay a severance fee. The new draft
limit on the percentage of dispatched workers in the
amendment seems to impose an even stricter condition for
company’s workforce. For example, if the number of
what constitutes permissible circumstances for severance.
dispatched workers does not exceed 10% of the total
Article 11, for example, would allow severance only when
employees, approval by the labor union or labor-
there is “no appropriate alternative job for the employee.”
management meeting should not be required; for specific
Does that include situations in which the business is closing
circumstances such as seasonal work or special projects,
down, suspending operations due to a force majeure event,
employers should be able to apply for a higher percentage
suffering losses, or experiencing business entrenchment?
of dispatched workers.
In those cases, there would be “no alternative job” for
Further, the draft article’s second paragraph requires
employees. In addition, must “appropriate alternative job”
a company requesting to use dispatched labor to first
refer to a job within the same company, or could it also
publish such details as the number of workers required,
include jobs outside the company (such as at an affiliated
the period of dispatch, and the relevant job descriptions.
company, or even jobs unrelated to the company)? More
The rationale for this requirement is unclear, and it is
explicit definitions are needed.
more likely to spur labor disputes than to serve any
The Committee considers that the current LSL
positive purpose. The Committee recommends deleting
already makes termination of employees very difficult.
this requirement.
In particular, the courts in Taiwan have, over time,
4. Article 74-1 of the draft amendment would permit
established certain common practices or standards that
companies to register to engage in the dispatch service
impose requirements beyond the words expressly used
industry without an approval process to ensure that they
in the LSL. For example, the LSL does not require an
meet specific qualifications. This system fails to give
employer to formally put an employee on a performance-
appropriate protection to dispatched workers’ rights and
improvement plan before it can lay off the employee
interests. The Committee suggests that basic qualifications
for reason of unsatisfactory performance, but in
for participation in the dispatch service industry be set
practice the courts will usually require an employer to
(for instance, that an applicant has a good performance
provide evidence of implementation of such a plan. The
record, provides comprehensive employee training,
requirement of “no alternative job/position” is similarly
and implements a business plan). Dispatch service
a creation of the courts rather than stipulated in the legislation.
companies should also be required to report regularly to the competent authority to help prevent irregularities.
The circumstances causing labor disputes vary greatly
Otherwise, law-abiding dispatch service companies will be
from one case to another, and some flexibility should be
at a disadvantage competing with those doing business in
retained for the court to exercise appropriate discretion on
a gray area or illegally.
what evidence it requires. The Committee submits that the
5. Article 9-3 of the draft amendment stipulates that
current practice adopted by the courts adequately protects
a requesting company may not “ask for” specific
the interest of the employees, and that codifying that
dispatched workers. Does this mean a requester cannot
practice would reduce the court’s ability to accommodate
create any qualification requirements on workers at
2. The draft amendment would also apply the condition of
dispatched workers? As the requester will be the recipient
“no appropriate alternative job” to employees found to
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individual circumstances.
all? Is it barred from asking for substitutes for certain
TAIWAN WHITE PAPER • MAY 2012
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otherwise agreed to by the workers and the employer, or
on employers.
unless the workers declare their objection to the transfer.” But the Business Mergers and Acquisitions Law has already
Severance Pay for Early Separation
provided for how to deal with employment following a
During the period of advance notice, employees should
business merger, and those regulations have worked well all
remain obliged to transfer their work to their successors. As
these years. If the amended LSL now requires the merged
early separation inevitably affects the smoothness of the work
company to assume all the employees, it would certainly
transfer, the employers’ rights and interests should also be
affect a company’s desire to engage in merger activity and
taken into consideration.
therefore be detrimental to Taiwan’s overall competitiveness.
The Committee suggests that in the case of early
The Committee suggests revising Article 20 of the LSL to be
separation, if the severed employee fails to satisfy Paragraph
consistent with the provisions under Articles 16 and 17 of the
2, Article 15 to which the period of advance notice under
Business Mergers and Acquisitions Law.
Article 16 applies mutatis mutandis under the draft
In the case of a spin-off or assignment of substantial
amendment, the employer may ask the worker to pay a
business or assets, the draft is unclear about the scope of
penalty (calculated based on Paragraph 3 of Article 15), with
the employees subject to transfer. To avoid any discrepancy
the penalty deductible directly from the severance pay.
between the two laws, the Committee suggests that the draft be revised to be made fully consistent with the Business
Minimum Service Years
Mergers and Acquisitions Law. At minimum, the draft should
Article 18-2 stipulates that an employer may require
make explicit that employees to be transferred are limited to
employees to serve for a minimum number of years only
those directly related to the departments subject to spin-off,
when it “provides professional skill trainings to its employees
while for back-office employees, the assignor and assignee
and has designated training funds available.” However,
should be allowed to determine which employees are to be
a minimum service may be agreed upon between the
transferred.
2012 台灣白皮書
shall continue to exist and be binding on the assignee, unless
should be deleted, so as not to impose an excessive burden
產業優先議題
be incompetent, indolent, or negligent. That paragraph
employee and the employer for reasons other than on-thejob training, such as the provision of sign-on bonuses
Overtime
or overseas job opportunities. It is thus inappropriate to
The current LSL provides very strict limitations on
impose this limitation, and it should be deleted from the two
extended working hours and overtime pay. In fact, however,
subparagraphs under Paragraph 1.
some senior or professional employees are entitled to flexible working hours and have sufficient bargaining power to
Non-competition
negotiate with their employers; they do not depend on
Article 18-3 deals with the enforceability of
protection under the LSL. The LSL should therefore reserve
non-competition clauses in labor contracts, but does not
space to allow employers and their senior professional
include detailed particulars. If non-competition is to be
employees to determine the working hours and leaves for
directly regulated under the law, more specific regulations
such employees. For example, if a senior executive needs
will be needed on the “reasonable scope” of the “period
to have a phone call or video conference with overseas
for which and the territory in which the non-competition
customers or headquarters, it is impractical to require the
clause is effective” and the “scope of occupational
senior executive to clock in at 9 a.m., clock out at 5 p.m., and
activities and applicants for employment.” In practice, the
regard any work conducted outside of these hours as overtime
standard of “reasonable compensation” – for application
– a requirement that would hinder Taiwan from becoming
in the stipulation under the Article’s Subparagraph 4
an operations center for global companies. Strict limitation
that “non-competition clauses shall provide reasonable
of extended working hours would also cause difficulties
compensation to employees for their losses and damages
for companies in implementing systems for employees to
arising from not conducting competing activities” – also
work from home, as it is not easy to measure the employees’
gives rise to many disputes. This standard will need to be
extended working hours when they telecommute.
specified in the enforcement rules or the legislative intent.
To permit greater flexibility, the Committee suggests
The Committee requests the opportunity for early input into
revising the draft to exempt employees with higher positions
the drafting of the enforcement rules and will continue to
or a monthly salary exceeding a certain level (such as
monitor the process once the law is passed.
NT$200,000) from the provisions regarding extended working hours and overtime pay.
No Transaction Compromising Employment Article 20 of the draft amendment provides that “in
Average salary calculation
the event of a business entity’s merger, spin-off, general
The salary calculation under Article 2 of the LSL uses an
assumption or general assignment, or transfer of all or
average of the last six months’ compensation. That method
substantial part of its business or assets, the labor contracts
disadvantages companies with distinct seasonality or with MAY 2012 • TAIWAN WHITE PAPER
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is not complicated, it is still quite time-consuming, as it
terminated soon after the peak earnings period. Instead, the
entails obtaining a new consent letter from the inviter,
salary calculation for severance payment and pensions should
compiling a new itinerary, and submitting those documents
be based on an average of the prior 12 months’ earnings.
to the NIA. The Committee suggests further broadening
2012 TAIWAN WHITE PAPER
the application process for additional single-entry permits
pension or severance payments if employees retire or are
last year has relaxed some of the requirements for applications
3. Extend the maximum length of stay. Mainland Chinese
from mainland Chinese wishing to visit for business purposes.
coming to Taiwan to conduct business interviews, do
The approval procedure remains quite slow, however,
market research or surveys, hold meetings, give lectures,
industry committees priority issues
significant bonus payments at Chinese New Year, inflating
especially considering the growing amount of cross-Strait
or exhibit at or visit trade shows may stay in Taiwan for a
business being done and the consequent need for frequent
maximum period of one month. Those coming to engage
and convenient business travel. The Committee offers the
in activities required by contract, such as business research,
following recommendations for streamlining and liberalizing
examination of goods, after-sales service, and technical
procedures, removing unnecessary barriers to the entry of
support, may stay in Taiwan for a maximum of three
mainland Chinese professionals for commercial purposes:
months. Given that it can take 10 to 20 business days to
1. Establish a Straits Exchange Foundation office in China.
prepare the documents and process the visa application,
Although this step is not totally within the control of the
it seems quite unreasonable to limit applicants in the first
Taiwan government, media reports say that the responsible
group of categories to only one month’s stay. In light of the
officials in China have given positive feedback regarding
increasing volume of cross-Strait business exchange, the
this proposal. In current practice, when applicants in
Committee again urges extension of the one-month limit to
China wish to visit Taiwan for business purposes, the
two months, and of the three-month limit to six months,
the eligibility for multiple-entry permits to reduce the Suggestion 4: Further liberalize Chinese travelers’ entry
time and effort currently needed for travelers to apply for
into Taiwan for business activities.
numerous one-time entry permits or additional successive
The Committee notes that the Taiwan government in the
inviting organization in Taiwan needs to apply on their
single-entry permits.
to better accommodate practical business needs.
behalf to the National Immigration Agency (NIA) of the
4. Establish a system to alert inviter companies in
Ministry of Interior. The process includes the submission
Taiwan about overstaying mainland Chinese visitors.
of certain documents from the invitee, but in the absence
For Chinese coming to Taiwan on business visits, an
of a Taiwan representative office in China, these materials
eligible inviter in Taiwan must not only submit the
need to be forwarded to the NIA in Taiwan for review
application on their behalf but also serve as a guarantor.
and approval, prolonging the processing time. That delay
The inviters may be penalized if their invitees breach
creates problems for certain visitors – for example, first-
their allowed period of stay due to personal negligence
time applicants. In such cases, the inviter is required to
or unfamiliarity with relevant laws. The penalty may
submit the application at least 10 business days prior to
include suspension of the company’s eligibility to apply
the date of departure from China.
for additional mainland Chinese visitors for a specified
If an agreement to exchange offices could be reached
length of time. For companies with substantial cross-Strait
between Taiwan’s Straits Exchange Foundation (SEF) and
commercial activity, such a suspension could present a
China’s Association for Relations Across the Taiwan Straits
significant obstacle to the promotion of their business.
(ARATS), the Taiwan office in China could facilitate the
The Committee therefore suggests that the authorities
application process for visitors to Taiwan from the PRC,
address the extremely small number of overstaying cases
saving considerable time for the applicants and facilitating
by issuing phased warnings to the offending Taiwan inviter
the conducting of cross-Strait business activity.
companies rather than imposing immediate punishments.
2. Relax the mechanism for multiple-entry visas for Chinese business visitors. The Taiwan government has gradually
Suggestion 5: Set clearer guidelines for change-of-address
liberalized the regulations on Free Trade Zones to
notification by foreigners staying in Taiwan.
enable the responsible persons or executives of Chinese
The Immigration Act provides that if foreigners change
companies with annual turnover of NT$50 billion or
their place of residence during their stay in Taiwan, they
more to obtain multiple-entry travel documents. However,
must notify the NIA to register the change within 15 days.
except for mainland Chinese employees of cross-border
Anyone violating this requirement is subject to a fine of
companies that have established affiliates or branches
between NT$1,000 and $10,000, depending on how long
on both sides of the Strait (they are eligible for multiple-
the notification is overdue. But the relevant provision does
entry permits), most other mainland Chinese coming to
not clearly define whether the 15-day period is based on the
Taiwan for business activities are currently granted single-
actual moving date or the effective date of the tenancy. This
entry permits valid for three months, with the option of
discrepancy often causes disputes between the applicant and
applying for additional single-entry permits. Although
the responsible officers. The Committee urges the government
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to issue guidelines to ensure that officers follow a uniform approach to determining the 15-day period.
In short, Taiwan needs a well-coordinated “plan” – both an upside plan that enables Taiwan's economy to continue allows Taiwan to respond promptly and sensibly to whatever
INFRASTRUCTURE >>
emergencies or crises may arise. During the past year, the government has substantially
Over the years, this Committee has recommended certain
increased its effort to attract foreign investment into Taiwan.
action items to the Taiwan government to remove barriers
Except for the Taoyuan Aerotropolis project and urban
to meaningful international participation in Taiwan's
renewal, most of these sectors are not directly related to
government procurement market. Although there has been
infrastructure. But the indirect connection is substantial.
some incremental increase in international participation in
Within an environment of intense regional competition, the
public projects, the outcome so far has been inconsistent due
presence of world-class infrastructure undoubtedly serves
to a lack of concrete support and insufficient coordination
as a necessary condition for expanding the level of foreign
among the various government entities.
investment into Taiwan.
2012 台灣白皮書
to grow long into the future, and a downside plan that
Suggestion 2: Bring more ‘soft power’ expertise to bear in
government-owned Taoyuan International Airport Corp.
infrastructure projects.
(TIA), which has made diligent efforts to ensure that the new
All infrastructure projects necessarily start with the
Terminal 3 project is fully open to international bidders to
planning process, which will be a key determinant of the
take advantage of the expertise they can offer.
finished quality of all follow-up action, including engineering,
I n l a s t y e a r ’s W h i t e P a p e r , t h e C o m m i t t e e u r g e d
construction, and operations.
government to grant life extension to the existing nuclear
Taiwan would benefit substantially from bringing in more
power plants and to reconsider the unachievable CO 2 reduction targets that it has set. Since that time, the
“soft power” expertise to complement the efforts for the
產業優先議題
At the same time, the Committee would like to recognize the exceptional performance of the newly formed,
all-important planning phase.
government has instead formally announced that life
As coined by Professor Joseph Nye of Harvard, the phrase
extensions will not be granted and reemphasized that it will
refers to creativity, innovation, image, branding, and culture.
adhere to the unrealistic CO2 reduction targets. Both policies
World-class projects such as I.M. Pei's addition to the
will contribute to much higher electric-power tariffs in the
Louvre museum in Paris, or the Quincy market in Boston,
future, greatly affect the competitiveness of Taiwan industry.
or Xintiandi in Shanghai – projects that bring pride and
In this year’s White Paper, we feel compelled to again stress
international attention to a country – invariably start from
the importance of reconsidering these energy and carbon-
extraordinary creativity, experience, and expertise in the
abatement policies.
planning stage.
Suggestion 1: Adopt a well-coordinated overall plan for
do. The Lungshan Temple plaza, for instance, has become a
national infrastructural development.
maintenance challenge for the city, and the newly completed
In Taiwan, some past projects are examples of what not to
From power and water supply to transportation networks
Shilin Night Market also suffers from a lack of creativity and
and land-use management, public infrastructure planning is
innovation. From the standpoint of attracting more tourists,
the cornerstone of a country's economic strength.
both have brought more harm than benefit.
Taiwan's major infrastructure investments – airports,
Industries and organizations around the world widely
highways, power plants, high-speed rail, and MRT systems
use “lessons learned” as a tool to monitor and enhance
– have consistently made a positive contribution to spurring
project performance, and for many aspects of infrastructure
economic growth.
development, “best practices” have been well documented.
As Taiwan prepares to move to the next stage of its
For Taiwan to achieve a world-class ranking as a
economic development, it needs to make that infrastructure
tourism destination, it needs both to learn from its own
commitment again, this time to the infrastructure of an
past experience and to study the practices utilized elsewhere
advanced world-class economy.
in the world in building public facilities. All other major
The national security implications of major infrastructure
infrastructure systems, such as water resources, flood control,
include the critical needs for reliability, safety, and
energy, and others, can be similarly managed to bring in “soft
redundancy in Taiwan's power and water resources and
power” in the pursuit of excellence.
distribution, as well as the need to coordinate these economic essentials with land-use planning and land development.
In this respect, many international companies have broad experience that can be tapped to help in this effort.
It is essential that the Taiwan government tackle these issues, not on a piecemeal basis, but as a cluster of
Suggestion 3: Reconsider Taiwan’s policy toward nuclear
interconnected long-term national development challenges of
power.
the highest priority.
In November last year, as a result of the Fukushima MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER
experienced in Taiwan for over a century.
existing six nuclear power units will be retired after 40 years
per kilowatt-hour of electricity generated from nuclear, coal-
Taiwan does not have the luxury of refusing to grant
industry committees priority issues
disaster in Japan, the government announced that the
fired, and gas-fired power plants are NT$0.63, NT$1.42 and
life extension to the six existing nuclear power units. The
NT$3.2 respectively.
Committee urges the government to reconsider its nuclear
Since the Fukushima incident occurred, the United States
of service instead of being granted 20-year extensions in
has granted life extension to nine nuclear power units and
their life cycles as many other countries have done. Before
in February of this year it approved the construction of two
proceeding with that decision, however, Taiwan should
new nuclear units in the state of Georgia. It was the first
carefully evaluate the impact that closing down all six nuclear
construction permit issued to a new nuclear power project in
power units in the not-so-distant-future – between 2018 and
the United States since the 1976 Three Mile Island incident.
2025 – would have in terms of the economy, environment,
In addition, numerous new nuclear power units remain under
and energy security (the “3E” viewpoints).
construction worldwide. Korea, Taiwan’s biggest economic
Compared with the use of fossil fuels, nuclear power is the cheaper way to generate electricity. The five-year average cost
Currently Taiwan’s nuclear power plants generate 40 billion kilowatt-hours of electricity annually, accounting for
rival, has 22 nuclear power units in operation and another six under construction.
power policy to take the above-mentioned factors into account.
20% of total power consumption. If that power generation were to be replaced by gas-fired plants, the additional cost
Suggestion 4: Increase the amount of base-load power
would exceed NT$100 billion per year (about US$3.3
generation.
billion), while replacement by coal-fired plants would bring
The state-owned Taiwan Power Co. (Taipower) has
an additional annual cost of more than NT$50 billion,
recorded heavy financial losses continuously over the last
including a modest carbon trading cost (NT$500 per ton of CO2). Either alternative would have an enormous adverse
several years, and another expected loss of NT$100 billion
impact on the competitiveness of Taiwan industry and the
provisions of the Company Law. The government has no
island’s attractiveness to foreign investment.
choice but to take the long overdue step of increasing the
From an environmental point of view, the Taiwan government has set an ambitious carbon reduction target:
this year would render the utility bankrupt under the
power tariff. The current plan is to raise rates by 20% to 25% in three stages.
lowering CO2 emissions in 2020 to the level of 2005, and
The main reason why Taipower is losing money is the
bringing the 2025 level down to that of 2000. Since nuclear
unreasonable power-generation structure. Normally, nuclear
power, unlike fossil power, does not emit CO 2, replacing
and coal-fired units are considered “base-load power plants,”
nuclear power with either coal-fired or gas-fired power plants
relied on to meet the system’s basic minimum demand. But
would greatly increase carbon emissions – by 36 million tons
because of an insufficiency of nuclear and coal-fired units
a year in the case of coal (12% of Taiwan’s total current
in the system, Taipower is forced to utilize highly expensive
annual CO2 emission of 300 million tons) and 18 million tons
gas-fired power plants to meet a portion of the base-load need.
for gas. Use of nuclear power is the single most effective way
Under standard international practice, base-load power
to reduce CO2 emission. If the nuclear power units are shut
plants should account for 65% to 70% of a system’s power
down, we wonder how the government expects to achieve the
generation. Adding together the base-load units of Taipower
CO2 reduction targets, other than through huge expenditures
and Independent Power Plants, however, the current total in
to purchase carbon credits.
Taiwan comes to only 42% of overall installed capacity. The
From an energy security viewpoint, Taiwan, which imports 99% of its energy needs, is the most energy vulnerable
total installed capacity for gas-fired units (1519 megawatts) is even higher than that of coal-fired units (1180 megawatts).
country in the world. Since nuclear plants can operate
As pointed out in the previous section above, the unit cost
continuously for one and half years for each fuel loading,
of electricity generated from gas-fired power plants is very
nuclear power is considered as quasi-indigenous energy and
expensive. In 2010, nuclear power units generated 40 billion
its use greatly enhances Taiwan’s energy security.
kilowatt-hours of electricity at a cost of NT$26 billion, coal-
The tragedy that happened in Japan was caused by an
fired units generated 93 billion kilowatt-hours at a cost of
earthquake and tsunami that were both much larger than the
NT$148 billion, and gas-fired plants generated 58 billion
nuclear power station was designed to withstand. But the
kilowatt-hours at a cost of NT$181 billion.
potential maximum magnitude of an earthquake in Taiwan is
The reason Taiwan’s power structure has become so
much less than that of Japan, as the longest fault in Taiwan
skewed is that the construction of many planned coal-
is approximately 100 kilometers, less than one-fifth that of
fired power units was blocked in recent years due to the
the longest fault in Japan. The energy released by Japan’s 311
environmental impact assessment (EIA) process. The two-unit
earthquake, which was magnitude 9 on the Richter scale,
Changgong power plant has been stalled for more than eight
was 120 times larger than that of the 921 earthquake that hit
years, and the scale of the planned Talin power plant was
Taiwan in 1999. At magnitude 7.6, that quake was the largest
reduced from four units to two units during EIA review. The
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TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:15 PM
becomes very important. All bidders that are pre-qualified
more than the capacity of the Fourth Nuclear Power Project,
are considered to have the technical and managerial skills
whose two units will provide 1,350 megawatts each).
necessary to successfully execute the project and are
To avoid power shortages, Taipower has had to accelerate
allowed to proceed to submit proposals/quotations for the
the construction of very expensive gas-fired plants, such as
construction bid, which will eventually be awarded to the
the Tunghsiao plant with its four units of 700-megawatts
lowest bid from among the pre-qualified bidders.
each, while most coal-fired projects remain stalled. The power
The processes described above are standard international
structure will be further exacerbated, and pressure to raise the
practice. When the World Bank carries out a project, for
electricity tariff will recur.
instance, awards during the engineering selection process are
The root cause for the slowdown in the development
based on the most favorable bid. But for the construction
of coal-fired power units is the central government’s
bidding stage, a PQ process will usually be conducted prior to
very ambitious CO 2 reduction policy, which has led the
awarding the project to the lowest qualified bidder.
Environmental Protection Administration, local governments,
Adopting a most favorable bid procedure for government
and legislators to take an unfavorable view of the
construction projects could easily lead to abuse, considering
implementation of new coal-fired power units. Aside from
the large sums of money involved and the fact that the
nuclear power, the only feasible alternative to coal-fired power
decision-making would be more subjective. Legislators, city
is gas-fired, but the cost of using gas-fired power instead of
councilmen, or others might seek to pressure the officer in
coal-fired to reduce CO2 is more than NT$4,000 per ton,
charge to influence the outcome.
much higher than international carbon trading cost of no more than NT$1,000 a ton. Clearly this approach would be a
We urge the authorities to adopt the appropriate bid-decision scheme depending on the type of project.
very uneconomical way to achieve CO2 reduction. The government has set three principles for its energy policy: 1) No power shortages, 2) Reasonable electricity tariffs, and 3) Meeting CO2 reduction targets. But it will be
2012 台灣白皮書
success of the project, the pre-qualification (PQ) process
units has deprived the system of 3,200 megawatts of capacity,
產業優先議題
inability to proceed with the four 800-megawatt coal-fired
INSURANCE >>
impossible to achieve all three objectives, and the government
Transparency, financial strength, customer choice, and
will need to prioritize among them. The best solution is to
consistent regulations remain the guiding principles behind
redress the currently skewed power structure by revitalizing
the AmCham Insurance Committee’s 2012 position paper,
the long delayed but vitally needed base-load power projects.
and we believe these values are consistent with the core objectives of the Insurance Bureau (IB) of the Financial
Suggestion 5: Match the bid-decision process to the type of project.
Supervisory Commission (FSC). These principles reflect the importance of providing
In recent months, some government agencies have
information to customers that will allow them to make
announced that in the future, tender awards for their projects
appropriate and knowledgeable decisions, and also stand as a
will be based on the “most favorable bid” concept instead of
reminder to insurers of the need to maintain sound operations
lowest bid as is currently the general practice.
that will be able to meet customer obligations that can extend
Internationally, the two approaches are adopted for
10 or 20 years, or a lifetime, into the future.
different types of bids for good reason. Bids related to
We believe that adhering to these principles and objectives
engineering design services such as feasibility studies, front-
will improve the trust and confidence of the Taiwanese
end engineering, and basic design are usually more suitable
consumers and create an attractive market for insurers to
for the most favorable bid approach. For this kind of
do business. In this respect, the past year has brought mixed
service, experience and creativity are the most vital factors
results.
contributing to the success of the overall project (including
On the positive side, we have seen the introduction of
both construction and operation stages), and the service fee
the highly anticipated Financial Ombudsman Service (FOS),
amounts to only a small percentage of the total construction
which has the potential of being a major step forward. While
cost. Use of the lowest bid practice for engineering design
it is still quite early, and the Committee continues to have
services is therefore not recommended.
some concerns over the lack of insurance industry member
During the construction stage, however, the major costs
participation in even an advisory capacity, we are looking to
are the equipment and bulk materials such as concrete, steel,
the FOS to provide a fair, balanced, and swift approach to
piping, cable, etc. Since it is difficult to differentiate among
dispute resolution in the industry.
bidders as long as the deliverables meet the specifications,
On the negative side, the proposed regulation that
bids for construction-stage activity are usually decided by the
basically allows insurance companies to exclude their
lowest bid.
foreign currency reserves from their foreign investment
For more complicated construction projects, where
limits up to an amount equal to 25% of the total reserves of
experience and management skill are also vital to the
non-investment type products (less a multiplier effect) falls MAY 2012 • TAIWAN WHITE PAPER
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individuals to take greater responsibility for their own
the new regulation will continue to restrict competition,
financial security and thereby reduce the overall burden on
penalize insurance companies that concentrate on protection-
society as a whole. Consequently, insurers have a strong
focused policies (protection premiums usually equal only a
responsibility to maintain prudent reserve, asset, and liability
small fraction of savings-oriented product premiums), and
management to assure that they are able to meet their
set quotas based on the size of a company’s assets rather than
obligations to the insured. As of year-end 2011, even with the
2012 TAIWAN WHITE PAPER
favorable tax and legislative guidelines to encourage
revision to the Insurance Law in November of 2011. Instead,
industry committees priority issues
far short of industry expectations following the long-awaited
companies, we believe that added capital measures should
be addressed by the LIA, we request that the IB:
be put in place to recognize the increased risk. Instead, the
• Accelerate the capital strengthening or dissolution
risk-based capital (RBC) ratio remains unchanged at 200%
of companies operating below the minimum RBC
at a time when the RBC calculation methodology has been
threshold. Companies unable to raise their capital
changed to allow firms to use special reserves and favorably
requirements within one year should no longer be
on the principle of sound asset/liability matching (including
revisions to RBC guidelines, five of Taiwan’s 28 life insurers
currency matching). While we understand that allowing
failed to maintain the minimum RBC required under Taiwan
insurers to take greater risk (inherent when companies
law, raising concerns about the overall health of the industry;
mismatch asset and liability currencies) is being done in order
three also did not meet the minimum 200% at year-end 2010.
to increase the potential investment return for insurance
recognize certain unrealized gains and losses to more easily
Therefore, in addition to the above-mentioned issues to
allowed to issue new business.
achieve the hurdle rate. All in all, customers who rely on the
• Until capital is strengthened, require companies
RBC as a transparent measure of financial strength will likely
operating below the minimum RBC standards to
not understand the technical changes to this benchmark.
mitigate future industry/government liabilities by
The Committee continues to support and promote the
requiring customers to sign a form acknowledging
creation of a principle-based regulatory environment that
their understanding that the insurer is not meeting the
will meet the objectives laid out by the IB. Below, we have
minimum RBC requirements and that no governmental
highlighted the issues that we believe are most critical for
guarantee exists in the event of insolvency.
2012.
• Introduce a clear rule, modeled on the FSC’s rule for banks, requiring companies to increase disclosure and
Suggestion 1: Increase the transparency and regulation of
meet higher capital-adequacy or other proper finance
insurers’ financial strength.
conditions before being allowed to distribute dividends.
Risk continues to grow in the insurance industry as low interest rates continue to put pressure on the negative spread
Suggestion 2: Devise a new labor-pension investment
from high-yield in-force business. Pressure is also being felt
platform.
from heightened market volatility and uncertainty, as well
The Committee fully endorses the proposal by the
as the burden of resolving the Kuo Hua Life Insurance case,
Pension Fund Association to liberalize the Labor Pension
the insolvent insurer that has been taken into government
Act by allowing employees to choose whether to stay in
receivership. The estimated size of the company’s negative net
the current government-administered and guaranteed
worth has reportedly increased beyond the available resources
program or to participate in new investment products (either
of the Taiwan Insurance Guaranty Fund.
mutual funds/trust funds or annuity insurance) managed by
In order to increase transparency and financial disclosure,
private providers. The proposed new program would allow
we therefore recommend that the Life Insurance Association
employees to choose an investment platform without being
of Taiwan consider the following self-disciplinary approach
limited by the current requirements that:
for industry members:
(i) The company employ at least 200 people,
1. Allow companies to disclose their reserve and capital
(ii) Consent/participation is obtained from at least 50% of the
adequacy and the assumptions they use to reach those
employees in the company, and (iii) The plan provides a guaranteed minimum investment
conclusions, so as to enable the market to evaluate the companies’ risk profile. This process would include:
return equal to or above the two-year time-deposit rate.
• A clear valuation of company assets and liabilities on
Removing these restrictions would open the door for a
a market-consistent basis for accounting and solvency
large number of Taiwan citizens to start saving for retirement
purposes.
through efficient and affordable pension products that can
• A clear delineation between insurance contracts and
be tailored to their individual long-term financial needs. The
investment contracts (with consistent tax treatment).
Committee therefore urges the Council of Labor Affairs to
2. Carefully review the above criteria for insurance
adopt this proposal and seek appropriate amendment of the
companies paying dividends, so as to further ensure their long-term capital and reserve adequacy. Insurance is a unique industry that is supported by
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Labor Pension Act as soon as possible. Suggestion 3: Work with the insurance industry to secure funding for major public infrastructure projects.
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:15 PM
following steps: 1). The central government increases the volume of long-
response to the impact of the global recession, the Legislative
term government bonds.
Yuan in 2009 passed a four-year NT$500 billion plan entitled
2). The central government encourages local governments
the “Special Act for Expanding Investment in Public Works
to issue local government development bonds by
to Revitalize the Economy.” The project is funded from three
providing subsidies and tax credits for the interest
types of sources: the central government’s special budget (mainly in the form of loans and public debt), self-financed
paid on the bonds. 3). The government serves as the guarantor of the
public works budgets, and local government budgets.
financial-asset securitization for the financing
But with the strain on government finances in the past few
provided by the financial institutions for major public
years, the amount of working funds available for the project
infrastructure projects.
has been decreasing. At the same time, domestic insurance
4). The government serves as the guarantor of the
companies have had substantial amounts of funds on hand
real estate securitization for self-financed public
that cannot be utilized efficiently because of the low interest
infrastructure projects.
rates. In addition, the low interest-rate environment has led to
In return, the insurers must warrant that they will hold
an expanding negative spread that has caused much suffering
the bonds for a specified longer term and that the associated
for the insurers. A solution is needed, as the current situation
returns will be used to help address the negative spread
is having a serious adverse effect on Taiwan’s insurance
problem or contribute to the policyholders.
industry, creating an added burden for the government and harming the public interest as well as the overall Taiwan
Suggestion 4: Avoid over-regulation that undermines the
economy. The takeover of Kuo Hua Life Insurance has
insurance industry’s potential for further development.
already sounded the alarm bell.
2012 台灣白皮書
to economic recession. To provide economic stimulus in
negative spread. The Committee therefore recommends the
The number of laws and regulations governing the
The handling of the Kuo Hua case illustrates at least three
insurance industry in Taiwan keeps increasing, not to mention
challenges for regulators: first, no buyer has been found to
the “guidance,” “directions,” “self-regulatory rules,” and
bid to take over the company; secondly, Kuo Hua’s reported
other stipulations that have become more and more common
negative net worth is significantly larger than the amount
in recent years. Regulation of the insurance industry is based
available in the Taiwan Insurance Guaranty Fund; and thirdly,
on rules rather than principles, which is fine in itself, because
the institution of formal bankruptcy procedures would
rule-based regulations set up a clear standard for companies
compromise the interests of policyholders and potentially
to follow. When the rules become excessive, however, it
bring about serious social and economic problems.
can severely impede the development of the industry. To
產業優先議題
Since Lehman Brothers declared bankruptcy in September 2008, the global market has suffered a great deal due
eliminate unnecessary regulatory requirements and facilitate If the government cannot help the insurers to overcome the low interest rate problem and utilize their funding efficiently, other companies may soon find themselves in difficult
the insurance industry’s development, we raise the following recommendations: 1). Regulate application forms and policy provisions
financial straits.
according to principle-based guidelines. Current
Currently, insurers in Taiwan have an insufficient supply
regulations require that any changes to forms, even
of long-term government bonds with 4% yield or other
simple format alterations or revisions mandated
investments offering similar guaranteed returns. While
by new regulations, be submitted to the IB for
the government in 2010 issued NT$160 billion worth of
either report or approval. This requirement causes
government bonds with 20-year terms and NT$120 billion
significant unnecessary delays and adds substantially
worth with 30-year terms, the cash positions of the life
to the workload of both the insurer and the regulator
insurers totaled around NT$730 billion at the end of 2010.
without providing any value. To increase efficiency,
These figures show that the volume of long-term government
application forms should be regulated in the same
bonds has been inadequate to meet the investment needs of
way as promotional advertising – by simply setting
financial institutions, including insurers.
the principles to be followed without requiring each
The insurance industry would like to work with the
piece of advertising copy to be reported or approved.
government to find a solution. Providing insurers with
For example, the principles to be set could include
preferential interest rates would create an affordable means to
such requirements as (a) the contents must contain
address the problem over an extended period. Our proposal
certain compulsory notifications, (b) the contents
would simultaneously help the government to alleviate and
must exactly match the terms and conditions of the
perhaps eliminate the growing pressure on the financing of
insurance product, and (c) the form must contain
major public infrastructure projects and help the insurance
certain specified space for such purposes as signatures,
industry weather its present difficulties by providing attractive
consent, etc.
investment opportunities that may stem the losses from the
Similarly, this principle-based approach should MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
extend to policy provisions that are designed for
on-line, or to inquire about insurance products. In
government institutions or corporations, and may
so doing, it goes against current commercial trends.
entail changes from the standard provisions. Insurers
Limiting consent to traditional written forms is not
should have some authority and responsibility to
only a point of frustration for 21st century customers,
adjust provisions as is done in Hong Kong and
but may also unnecessarily restrict their access to or
Singapore.
information about insurance. Public information and
2). Reduce the regulatory requirements for simple life
protection should be available to consumers when
and general insurance policies regarding Know Your
they need it, in a manner that best fits their personal
Customer (KYC) and the disclosure of major terms
needs – particularly to purchase simple protection
and risks.
products such as travel, term life, or accident
While the Committee fully supports high levels of customer protection for more sophisticated
insurance.
Moreover, the current Electronic Signature Act is
savings- and investment-related products, extending
ineffective because it is inconvenient and too costly
these same rules to simple protection products –
for customers to register to use. Thus the Electronic
particularly general insurance products – far exceeds
Signature system mentioned in the regulation is rarely
the intent of the Financial Consumer Protection Act
used by insurance enterprises. In contrast, other
and its attendant regulations. Requiring customers
countries like the United States allow customers to
to complete extensive KYC procedures to purchase
simply register as members of a website and then
simple term life, home-owner, travel, or other basic
purchase flight insurance or simple term insurance
liability insurance products is excessive and will
directly on-line. We recommend that the regulator
hinder customers’ ability to access these products in
accept electronic confirmation as a way for clients
an efficient and timely manner. As such, we request
to consent and verify their personal identity through
the IB to exclude all general insurance, accident and
membership of a website, citizen digital certificate, or
health, and protection-oriented life insurance products from these requirements.
other kind of digital certificate.
The Committee requests that the IB seek
3). Incorporate the use of recorded oral consent into
amendment of the laws and regulation in question to
the key regulations in order to meet 21st-century
allow confirmation to be made through all written,
customer needs. In today’s mobile world, customers
digital, facsimile, oral recording, and other methods
globally are seeking safe and immediate access to
deemed legally binding in Taiwan. Oral consent
products and services from almost anywhere at
recorded on tape or other electronic media should
any time. Modern mobile, digital, and telephonic
be accorded the same status as written consent in the
technology allows customers to conduct a wide array
Personal Data Protection Act (particularly Article
of economic activity day or night through digital
7), Article 2 of the Electronic Signature Act, and
on-line and mobile portals as well as fax and phone.
Article 7 of the Regulations Governing Promotions,
Electronic transaction and payment systems allow
Underwriting and Claim of Insurance Enterprises.
efficient commerce that can be verified through digital
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and voice transmissions. This reality has already been
Sugge st ion 5: Inc re ase t he pre mium t a x de duc t ion
recognized in the current draft subsidiary regulations
and repeal Ministry of Finance Administrative Ruling
for the Personal Data Protection Act and Article
No.09800542850.
2 of the Electronic Signature Act, which state that
In order to continue to encourage citizens to take on
electronic communication and physical paper are
adequate insurance protection and retirement savings, thus
both means of obtaining the consent; however, the
reducing the potential long-term social cost of maintaining
regulations do not recognize recorded “voice” as
Taiwan's financial safety net, the Committee encourages
a means of consent (except in the “Directions for
the authorities to make two changes regarding tax issues.
Insurance Enterprises Engaging in Telemarketing
The first is to increase the current tax deduction allowed for
Insurance Products”). Specifically, Article 7 of the
insurance premiums on qualified protection and retirement
Regulations Governing Promotion, Underwriting
savings products from the current NT$24,000 per person to
and Claim of Insurance Enterprises requires the
NT$48,000; an annual inflation-adjustment factor should
underwriter to review the applicant’s or insured’s
also be implemented. The second is to repeal the Ministry
“signature and written information.” And Article 7 of
of Finance administrative ruling (MOF, November 6, 2009,
the Personal Data Protection Act restricts the public
Tai Cai Shui Zi No.09800542850) that unfairly penalizes
from using verbal consent to gather basic data. Thus
customers who choose to use investment-linked policies to
both regulations unreasonably restrict otherwise
provide for their protection and retirement needs. Requiring
legal options for citizens who may want to quickly
customers to pay taxes on gains on investment-linked products
secure insurance protection through a call center or
reduces the long-term effectiveness of the product relative to
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:15 PM
Under the Economic Espionage Act of 1996, for example,
It also adds to the administrative burden and cost of the
the United States punishes the misappropriation of trade
insurer, which is ultimately passed on to the consumer in the
secrets with sentences of up to 10 years. Taiwan should
form of administrative loading. We believe customers should
adopt a similar approach to this serious problem, which
have the freedom to choose a payment strategy that best fits
poses a threat to both foreign-invested and Taiwanese
their own personal investment-risk profile.
businesses.
Our members are also concerned that trade-secret infringement often involves crimes across borders, where
INTELLECTUAL PROPERTY & LICENSING >>
difficulties of criminal investigations and prosecutions are escalated. In particular, the increased cross-Strait flows of people, investment, and information could exacerbate the problem of cross-Strait trade-secret misappropriation.
Creating an environment in which intellectual property rights are adequately protected is critical to Taiwan’s
The IP&L Committee therefore urges the government to:
continued development. The Committee commends the
• A m e n d t h e Tr a d e S e c r e t A c t t o p e n a l i z e t h e
Taiwan Intellectual Property Office (TIPO), the Executive
misappropriation of trade secrets more heavily,
Yuan, and the Legislative Yuan for continuing to enact
imposing a maximum sentence of five-year
revisions to the Patent Act and Trademark Act were passed
• Further Amend the Trade Secrets Act to impose more
by the Legislative Yuan and are expected to come into effect
severe punishment on trade-secret misappropriation across borders.
during 2012. The majority of these amendments will to serve to bring Taiwan’s patent and trademark laws more in
• Amend Article 5 of the Communication Protection
line with international standards. Our members have been
and Surveillance Act to allow the issuance of
encouraged by TIPO’s continued efforts to review the IP laws
communication surveillance warrants for the purpose
and propose appropriate amendments as needed. This year,
of investigating trade-secret misappropriation under
產業優先議題
imprisonment on such an offense. .
appropriate amendments to Taiwan’s IP laws. In 2011, major
the proposed new articles of the Trade Secrets Act.
the Committee urges the Taiwan government to focus on the critical issues of improving the protection of trade secrets and
B. Extend the Term of Copyright Protection.
making necessary amendments to the Copyright Act in order
to ensure sufficient protection for these valuable rights.
2012 台灣白皮書
traditional life products that provide internal tax-free growth.
More than 80 countries have extended the term of copyright protection. The Committee recommends that Taiwan follow this international trend by extending the
Suggestion 1: Enact amendments to protect trade secrets
term of copyright protection to the life of the author plus
more effectively and to extend the term of copyright
70 years, and to 95 years from the date of publication for
protection.
sound recordings and other works of juridical entities.
A. Strengthen Trade Secrets Protection
OECD countries that have extended the copyright terms
We applaud the proactive efforts taken by the National
have witnessed an increased production of audiovisual
Science Council and TIPO to draft amendments to the
materials. Extending the term in Taiwan would also ensure
Trade Secret Act in the interest of strengthening the
that its older works are not discriminated against in countries
protection of trade secrets, and we hope that the related
that have extended their terms but do not follow the “Rule of
authorities and Legislative Yuan will support the passage
the Shorter Term.”
of this legislation before the end of 2012.
For Taiwan industry to retain its global competitiveness, its international partners need to be able to introduce their
Suggestion 2: Implement effective measures to deal with on-line infringement.
trade secrets to Taiwan with confidence that their know-
In 2009, Taiwan granted Internet Service Providers (ISP) a
how will be adequately protected. Unfortunately, Taiwan’s
“safe harbor” in the Copyright Act from liability for online
existing laws do not instill that confidence. Currently,
infringement by the ISPs’ users, provided that the ISP removes
prosecutors can charge those who misappropriate trade
the infringing content after receiving notification from the
secrets with criminal invasion of privacy under Article
rights-holder. This “notice and takedown” procedure is
315-1 of the Criminal Code or with misappropriation of
working well. Nonetheless, on-line infringement – nearly
trade secrets under Article 317. These offenses currently
90% of which involves music pirating – remains rampant.
carry lenient sentences of up to three years and one year,
Although the Copyright Act provides ISPs with a safe harbor,
respectively. Common larceny, in contrast, carries a
the legislative intent was that a graduated response toward
sentence of up to five years (Article 320). Why should a
repeat offenders would be put in place. To date, such an
person who steals know-how potentially worth hundreds
escalating response has not been implemented, diminishing
of millions of dollars face a lesser sentence than a person
the deterrent effect on infringers.
who steals a television? Many other jurisdictions punish
In order to effectively deter repeat offenders, ISPs should
misappropriation of trade secrets much more severely.
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patent applications.
to implementing this practice could be considered, ranging
infringers – starting with suspension of internet service and
The Committee therefore urges the government to
escalating to termination of service for third-time offenders.
shorten the patent review process and accelerate Taiwan’s
Such a “three-strikes” system could be set up by ISPs under
implementation of the PPH (Patent Prosecution Highway)
the terms of their subscriber agreements, and they could
program, an initiative among some 13 patent offices
industry committees priority issues
infringed on copyright multiple times. A variety of approaches
impose sanctions as a penalty for breach of contract.
(including those of the United States, Europe, Japan, and
According to the government’s statistics, an average of 41
from voluntary action by the industry to further revision of
months is needed – from the filing date to receipt of the first
the Copyright Act to establish it as a legal requirement.
office action – for an applicant to register an invention patent
One approach to achieving better compliance would be
in Taiwan. During this time, business opportunities may be
a voluntary “three-strikes” system. Under this method, ISPs
lost and technology can go stale. As a result, many foreign
would forward infringement notices from content owners to
patents owners are not interested in filing their patents in
their subscribers, and impose sanctions on individual repeat
Taiwan.
A l t e r n a t i v e l y, a “ t h r e e - s t r i k e s ” s y s t e m c o u l d b e implemented by an administrative or judicial entity, but in
Australia) to expedite patent processing through information sharing.
We were encouraged to see in the MOEA’s
implementing the system it would be critical to adhere to basic
Administrative Report that a short-term study regarding
principles of fairness and due process. Subscribers must be
implementation of PPH began in September 2011, and we
afforded a reasonable opportunity to challenge allegations of
recommend action to put Taiwan’s participation in PPH into
infringement. Before sanctions are imposed, subscribers must
full effect as soon as possible.
also have an opportunity to appeal the decision to an impartial body. Sanctions such as termination of internet service should
Suggestion 4: Rationalize the process of obtaining search
be stayed until a ruling has been made on the appeal.
warrants by applying consistent standards regarding
Another possible solution would be use of automated
evidence-collection and burden of proof.
content detection and filtering technologies. The Committee
Taiwan’s courts have not developed clear rules as to what
supports the voluntary development and use of such
constitutes probable cause to secure a search warrant in
technologies. If its use is imposed by the government,
a criminal case. Prosecutors may therefore have difficulty
however, it should only be on a case-by-case basis as a remedy
obtaining search warrants because of the onerous burdens
for a specific individual’s infringing conduct.
the courts impose upon rights holders regarding evidence
A further issue of concern is the extremely high portion of
collection and burdens of proof. For example, there is no
on-line infringers who receive suspended indictments from the
consistency among prosecutors and judges as to whether
prosecutors’ offices. In 2009, all 52 defendants in the on-line
testimony by an informant is sufficient probable cause to
piracy cases brought by the Recording Industry Foundation
support issuance of a search warrant. In software copyright
in Taiwan (RIT) were given suspended indictments; 11 of the
infringement cases, some courts have held that such testimony
12 cases in 2010 and 10 of the 13 cases in 2011 resulted in
alone is insufficient. They required additional evidence, such
suspended indictments.
as screen shots or documents, to prove that the target was
The defendants receiving a suspended indictment were
using software without authorization. This kind of evidence
only requested to make small donations to public welfare
is difficult for a software copyright owner to obtain, and
causes. Such a high proportion of suspended indictments
the inconsistent application of evidentiary standards often
severely diminishes the deterrent effect in countering on-line
prevents rights holders from protecting their rights effectively.
infringement. We continue to urge that the prosecutors
We urge the Judicial Yuan to establish clear guidelines to
exercise greater prudence in deciding which cases deserve
resolve this problem.
suspension. S u g g e s t i o n 5: Co nt i n u e t o i nve s t i n i m p r ov i n g t h e Suggestion 3: Accelerate the process of patent examination.
operations of the IPR Court. Since the IPR Court’s establishment in July 2008, it has
The Committee appreciates TIPO’s ongoing efforts to
contributed greatly to the consistent application of IPR laws
improve the quality and efficiency of examinations of patent
in Taiwan. While the Committee commends the judges and
and trademark applications. In its Administrative Report
staff of the IPR court for their work in this regard, we note
to the Legislative Yuan in mid-March, the Ministry of
the following areas that continue to require attention:
Economic Affairs (MOEA) remarked on the importance of
A. Inadequate funding. The Committee is pleased to see that
increasing the efficiency of those examinations. While the
the number of judges on the IPR Court has been increased
report cited impressive statistics regarding the speed with
and believes that as a relatively new institution, the IPR
which TIPO processes trademark, design patent, and utility
Court will need to continue to invest in developing its
patent applications, we would like to note that there is still
systems, personnel, and expertise in the coming years.
considerable room for improvement with regard to invention
Given the importance of IP rights to Taiwan’s economy, we
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to help identify commercial users and collect royalties. It
budget for training and other systems improvements.
should be stressed that such agents always act on behalf of
B. Assistance with technical issues relating to IP cases.
the CMO and the responsibility for the collections remains
The IPR Court is supported in its review of patent
with the organization. TIPO has cited six countries where the
cases by technical examiners provided by TIPO. The
use of commission agents by record-industry CMOs is not
Committee encourages the IPR Court and TIPO to focus
allowed, but ignores the fact that this practice is permitted
on improving the quality and level of experience and
in some 20 other countries, including such major markets
expertise of these technical examiners, since technical
Austria, Belgium, Canada, Germany, India, Italy, Malaysia,
issues are often crucial factors in patent infringement cases
the Netherlands, Russia, Spain, and Turkey. In some other
and validity challenges. The Committee also believes that
countries/territories such as Australia, France, Hong Kong,
IPR Court judges should be supported by appropriate
Ireland, and Singapore, commission agents are not used to
experts in reviewing technical issues related to digital
help in the collection of royalties for record producers, but
copyright infringement cases.
there is no government regulation prohibiting that practice.
for Committee members is the continuing inability
Clearly, the Taiwanese approach is quite uncommon among the major countries of the world.
to recover sufficient monetary damages in cases of IP
The inability to use commission agents has a direct
infringement. Taiwan is required under TRIPs (the WTO’s
negative impact on rights-holders’ licensing activities, making
Trade-related Aspects of Intellectual Property Rights) to
it possible for a large number of businesses to operate
ensure the ability of rights-holders to recover damages
without licenses and thus denying the rights-holders the
sufficient to cover their losses, but the IPR Court’s
remuneration they are entitled to. There is no legal barrier or
decisions have continued to fall far short of this standard.
justifiable reason to prevent rights-holders from using agents
Unfortunately, the amendments to the Trademark Act
for licensing and royalties collection. TIPO has expressed
passed by the Legislative Yuan in 2011 and expected
concern about the maintenance of quality control if agents
to take effect in 2012 make it even more difficult for a
are used, but such concerns could be addressed effectively
rights-holders to recover compensatory damages in cases
by establishing an industry code of conduct on public-
involving fewer than 500 infringing products.
performance licensing. Such an agreed-upon set of rules
Improvements in the above-mentioned three areas would go a long way in strengthening the IPR Court’s effectiveness.
產業優先議題
C. Insufficient award of damages. A serious chronic concern
2012 台灣白皮書
encourage the Judicial Yuan to increase the IPR Court’s
would ensure that the system is not abused and that users’ interests are protected. B. Re-amend Article 30 of the CCMO Act to remove the “joint tariff rate” and “single-window collection” provisions.
Suggestion 6: Make needed revisions to the Copyright
The amended Article 30 of the CCMO Act, which took effect
Collective Management Organization (CCMO) Act.
in February 2012, restrains CMOs from freely conducting
A. Allow collective administration bodies to use commission agents for collecting royalties. Taiwan’s laws
collection activities by introducing provisions for a “joint tariff rate” and “single-window collection.”
applicable to the collective administration of rights were
Experience has shown that licensing markets function most
substantially amended in the CCMO Act passed in February
effectively when rights-holders remain free to find the most
2010. These new amendments, when applied in practical
efficient way to administer their rights. To ensure that such
situations, inhibit the proper functioning of the licensing
conditions exist in Taiwan, rights-holders should be allowed
market and undermine the interests of both rights-holders and
to determine themselves which CMO to join and entrust
users. Collective Management Organizations (CMOs) play
their rights to, and even whether or not to collect jointly with
a key role in facilitating the licensing of recorded music in
other rights-holders at all. In fact, obliging all rights-holders
certain segments of the business-to-business market. One of
to collect their performance rights jointly will likely result
the major challenges faced by rights-holders seeking to license
in conflicts regarding both the collection and distribution of
their rights is to locate potential users. This problem is acute
royalties. Such conflicts would impede the proper functioning
in the area of public performance, because commercial users
of the market and negatively impact users’ ability to obtain
are often based in different geographic locations and rarely
licenses.
seek to obtain a license on their own initiative. CMOs acting
A recent attempt by TIPO to implement Article 30(1) of
on behalf of rights-holders face serious difficulty reaching
the law demonstrated the many practical difficulties involved
all the commercial users who publicly play recorded music,
in applying the “single-window collection” concept. TIPO
educating them on the need to obtain a license, and issuing
notified three CMOs that they should adopt a joint royalty
the relevant licenses to them.
rate for a particular type of exploitation: “public performance
CMOs all over the world constantly evaluate their ability
by the use of computerized karaoke machines.” In practice,
to reach commercial users in their particular markets and
the three music composers’ CMOs have found it impossible
develop ways to do so more efficiently. In many countries,
to achieve consensus for a joint tariff, as the quantities of use
the CMOs for record producers use commission agents
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with global practices and international trends.
Most countries leave it to rights-holders to decide how to
consideration the special characteristics of medical
license their rights. Experience has shown that rights-holders
devices, such as the rapid improvements in technology
of the same type usually prefer to administer their rights under
that are common to the industry. We urge the TFDA
one collective management organization. But their freedom to
to set a reasonable time schedule for completing the
do so – and to decide whether to join a particular organization
medical device article, and to discuss the draft with
industry committees priority issues
Suggestion 1: Harmonize the regulation of medical devices
while it is unfair to select a large CMO to serve as the “single
CMOs may lack the ability to carry out the collection work,
or to establish a new one – should be maintained.
industry representatives and associations before
window” simply because of its bigger size. Even if the CMO
a). Discuss proposed legal amendments with industry.
is paid an administrative fee for its service, it is unlikely that
An article specifically dealing with medical devices
the remuneration would be sufficient to provide an incentive
is being drafted for inclusion in an amended
to undertake such a burdensome task.
Pharmaceutical Affairs Act. Hopefully, it will take into
Given the practical problems to date in implementing
announcing it.
“single window collection,” the executive and legislative
b). Simplify the product registration requirements. The
branches of government are urged to take action to re-amend
current fast-track product registration for Class II
this article immediately.
medical devices requires both U.S. and EU market clearance documents. However, the TFDA does not accept most 510(k) pre-market approvals from the
MEDICAL DEVICES >>
United States, as the manufacturer name and address and product name on the document do not always
The Committee would like to express its appreciation
match what appears on the Free Sale Certificate (for
for the progress on several of our White Paper issues from
example, some 510k documents are issued before the
last year. One important issue for the industry has been the
final product name is determined or may only list a
definition of “legal manufacturer” of a product in an era
foreign manufacturer’s representative office in the
when medical devices may be assembled from components
United States). In addition, the U.S. FDA no longer
from many different sources or production outsourced to a
issues a Certificate for Foreign Government (CFG) for
contract manufacturer. In the past, companies without their
products manufactured in other countries. Therefore,
own production facility and final quality-control activity
the fast-track approach is frequently unavailable. To
were excluded from being listed as the manufacturer for
expedite the product registration process, we suggest
purposes of product licensing and qualification for Good
that for fast-track registration of Class II medical
Manufacturing Practice (GMP) certification. The Taiwan
devices the TFDA accept either an EU or U.S. market
Food and Drug Administration (TFDA), however, has now
clearance document, instead of requiring both.
agreed to accept the company that has legal liability for the product and is responsible for its post-market surveillance
Suggestion 2. Establish a rational system for reimburse-
as the legal manufacturer. We commend the TFDA for its
ment and management of medical devices.
efforts to eliminate this barrier to the introduction of new medical technologies.
In the past, BNHI lacked a comprehensive and dedicated system for the regulation and reimbursement of medical
In addition, the transnational division of labor that is
devices. The reimbursement pricing methodology inhibited
increasingly common in the manufacturing process for
the availability of new medical technologies and devices,
medical devices has for years led to problems with Customs
undermined the quality and range of medical services
when goods are imported, due to a frequent discrepancy
available to the people of Taiwan, and eroded the autonomy
between the location of the legal manufacturer and the
of Taiwan’s dedicated medical professionals.
country of origin (COO) listed on the labeling. Recently
Last year’s passage of the so-called Second Generation
TFDA invited Customs officials and industry representatives
National Health Insurance (NHI) law provided a legal
to discuss possible solutions, and TFDA followed up by
foundation for balance-billing for some medical devices. This
announcing relevant measures in March. Again, we appreciate
policy innovation, which permits patients to cover a portion
the initiative taken by the regulator.
of the cost for devices not reimbursed by the NHI system
With regard to remaining issues that deserve attention,
completely, has the potential to alleviate some of the BNHI’s
the Committee below offers a series of recommendations
financial duress. However, remaining uncertainties about the
for the government’s consideration. We look forward to
specifics of the self-payment system, restrictions in the form
working in partnership with officials at the Department of
of ceilings on the amounts that may be balance-billed, and
Health (DOH) and its TFDA and Bureau of National Health
the tumultuous effects of Price-Volume Survey-based price
Insurance (BNHI) so that we may pool our collective wisdom
adjustments, continue to impede the introduction of new
to improve and perfect the medical device regulatory system.
medical technologies. We recommend the following measures
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in order to help resolved the above-mentioned issues:
patients’ right-of-choice regarding medical
competition. The Committee supports the
devices. Medical device technology is dynamic and
government’s efforts to include balance-billing within
innovations come rapidly. Given BNHI’s finite
the Second Generation NHI law. It represents an
resources, the Bureau must decide among three
important milestone in healthcare reform. However,
options for each medical device reimbursement case:
Taiwan’s system of setting a ceiling on the amounts
“full reimbursement,” “partial BNHI reimbursement
that can be balance-billed to patients is unique in
with balance-billing,” and “non-reimbursement.”
the world. The Committee urges the government to
The BNHI reimbursement application process
to suspend the ceiling on balance billing to bring the
for medical devices is a circuitous and onerous one
system in line with global healthcare reimbursement
that often takes months before a decision– even a
policies. A balance-billing policy should be comprised
“non-reimbursement” decision – is rendered. Under
of basic, effective medical devices that are fully
current regulations, patients who are willing to self-
reimbursed by the government, as well as specially
pay for medical devices that are still undergoing
designated and more costly medical devices for which
reimbursement application review are prohibited from
patients, based on their needs and circumstances,
doing so.
may choose to pay the cost difference. Such a policy
Under the Tw-DRG (Taiwan-Diagnosis Related
ensures access to basic and effective devices for all,
Groups) payment system – in which hospitals are
but preserves patients’ rights of access to innovative
reimbursed as a package for the entire treatment of a particular ailment in a patient – self-payment for
and advanced medical technology.
balance-billing system that reflects and accounts for
extends even to patients who would otherwise choose
variances in the quality and value among devices, and
to self-pay for some medical devices not available
that allows each hospital to set its own pricing based
under the Tw-DRG reimbursement package. This
on its management costs and the value of the product.
policy significantly infringes on patients' right of choice
Through transparency, free market competition, and
and negatively impacts the quality of medical services.
the availability of public information, patients may
To p r e s e r v e p a t i e n t s ’ r i g h t - o f - c h o i c e , t h e
choose how and when to pay for their own treatments.
Committee recommends that the DOH and BNHI
A balance-billing payment policy for medical devices
periodically publish a list of “medical devices
not only encourages the introduction of new medical
pending reimbursement decisions” and allow
devices into Taiwan, but preserves patients’ rights to
patients to decide if they want to self-pay for these
The committee further urges BNHI to establish a
medical devices is still not allowed. This prohibition
choose their own method of treatment.
designated devices. We recommend publication of
c) Remove medical devices from the PVS and subsequent
clear guidelines for self-payment of these designated
price cuts. Because the cost of devices is reimbursed
medical devices, including appropriate usage
in the form of service points, is not reimbursed in
indications, prior notice, and a unified self-payment
the form of fixed point value, the payment scheme is
consent agreement. Besides, patients’ right-of-choice
different from that of pharmaceutical products. For
for medical device self-payment under the Tw-DRGs
medical devices, the PVS has the impact of reducing
should be protected.
the points (but not the actual price), thus increasing
New and innovative medical devices have the
the weight of the medical services fee portion in the
potential to improve the cure and recovery rates among
reimbursement package, but not changing the amount
patients, reduce human suffering, extend lifespans,
of the package as a whole. The industry believes this
reduce overall costs incurred by patients, and improve the quality and competitiveness of medical services in
policy is unfair to the medical device industry.
In addition, BNHI groups advanced medical devices
Taiwan. However, current BNHI policies prohibiting
together with common or older products of the same
self-payment for some devices inhibits patient access
type, reimbursing all at the same price. The price-cut
to non-reimbursed, advanced, high-quality medical
methodology also applies to reduce both new- and
devices – even if patients are willing to pay for such
old-technology devices, which is extremely unfair
life-saving treatment out of pocket. The effect of this
to the innovative devices. The Tw-DRGs system,
policy is that the public has no access to medical
moreover, provides for fixed medical service payment;
devices that have been approved for use by DOH but
there is no reason to reduce the device cost when it is
are not yet part of the BNHI reimbursement system. DOH and the BNHI should ensure that patients have
already included in the fixed medical service payment.
The new Second Generation NHI law, which
the option of paying out-of-pocket including the option
sharpens the focus on improving the quality of the
of purchasing private health insurance to finance their
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b) Reform balance-billing to preserve free market
產業優先議題
healthcare as they wish.
a) Establish clear self-payment guidelines to ensure
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price cuts on medical devices. We strongly suggest that
to be informed about a given medical device and how to
the authorities discontinue the PVS and price cuts on
use it properly, but the current law makes it impossible to
medical devices.
communicate product knowledge directly to patients.
d). Maximize participation and information transparency in the policymaking process.
Since amendment of the Act may take a long time, we recommend that current practices be improved through
The Committee urges DOH and BNHI to recognize
regular meetings between the health authorities and industry
the industry as an important partner in Taiwanâ&#x20AC;&#x2122;s
representatives to develop a consensus on how medical device
healthcare system by establishing a mechanism for
advertising should be reviewed. Below are some specific
industry representatives to systematically participate
suggestions:
in the discussions leading to the setting of healthcare
a). Permit continued use of the original advertisement
and NHI policies with an impact on the medical-
approval number in annual renewals as long as no
device business. Under the new NHI payment system,
change has been made to the existing wording and
industry committees priority issues
various NHI reimbursement policies are closely related to one another and will affect the ultimate
layout. b). Clearly identify which categories of medical device
medical quality and clinical outcome. Representatives
may be advertised only in professional journals.
of the medical devices companies should not only
c). Make use of reference documents from the sourcing
be invited periodically to participate in meetings
company not only for the labeling approval process
concerning medical device reimbursement and the
d). Clearly define the differentiation between product
also take part in the National Health Insurance
advertising and health education, which is a
Supervisory Committee and the NHI Payment
proper function that should be encouraged, in the
Committee. Receiving input from the industry and
information provided to consumers on company
obtaining its full cooperation can only help ensure
websites.
that NHI policies are sound and practical.
but also to support the advertisement content review.
setting of reimbursement guidelines, but should
e). Expand the permissible scope for advertising content
Also needed are transparent review criteria and
for Class I medical devices, which are those of lowest
processes for medical-device reimbursement. The list of participants in the Special Materials Expert
risk.
In addition, we urge the health authorities to
Group and its meeting minutes should be published,
conduct periodic regular meetings with industry
for example, and the meeting agenda announced
representatives to develop consensus on how medical
two weeks prior to the meeting date. Representatives
device advertising is reviewed.
of medical-device companies whose cases will be discussed at the Special Materials Expert Group
Suggestion 4. Lift the ban on imports of medical devices
meeting should be invited to attend to answer
from China for products made there by multinational firms.
questions about their product if necessary. Through
The Committee urges the Bureau of Foreign Trade (BOFT)
more effective platforms for communication, BNHI
to accelerate trade liberalization by adopting a more open-
and the industry can work together to encourage the
minded attitude toward restrictions on imports from China.
introduction of high-quality and high-technology
More and more international medical-device companies are
medical devices to Taiwan and enhance the level of
setting up manufacturing facilities in China to accommodate
medical care and the business environment in Taiwan.
their manufacturing needs and global trends. Multinational
This approach would be in line with the spirit of
companies producing in China apply the same level of quality
maximum participation and disclosure of information
control as in their home countries, and these products are
emphasized in the Second Generation NHI Law.
certified for sale in the United States, the European Union, and other major markets. But in many cases, Taiwan
Suggestion 3. Amend provisions in the Pharmaceutical Affairs Act related to the advertisement of medical devices.
continues to prohibit their import. With the steady improvement in cross-Strait economic
Suggestion 1 above mentions the article on medical affairs
relations, including the implementation last year of the
being drafted by TFDA for amendment to the Pharmaceutical
Economic Cooperation Framework Agreement (ECFA), the
Affairs Act. Currently, medical devices are regulated under
Committee hopes that the importation rules could be further
Article 67 of that Act, which also covers pharmaceuticals.
liberalized. We recognize, however, that for medical devices,
One respect in which the existing legislation is inadequate
concerns about public health and the assurance of medical-
is its governance of how medical devices may be advertised.
care quality may continue to be a factor. We therefore urge
The Committee urges the TFDA, in drafting the new article,
the government to make special provision to allow the import
to take into account not only the differences between medical
from China of medical devices manufactured by multinational
devices and drugs, but also the enormous range of categories
companies, especially products that have already proven to be
and applications among medical devices. Patients may need
of high standard by obtaining market approval in the United
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States and the European Union.
therefore no problem in recognizing chiropractic as a form
of this Committee that we attempt to resolve outstanding
of medicine.” The DOH response went on to make the
issues through private negotiation with the relevant domestic
following points:
industry associations to gain their approval. But we believe
a). With regard to chiropractic technique, the DOH has
that instead of relying on the opinion of the domestic industry
an open attitude. However, there is no regulation that
associations, the BOFT should follow a transparent review
allows chiropractic doctors with foreign licenses to
process and be willing to take the responsibility for making decisions.
practice in Taiwan. b). If the practice of chiropractic technique is within the
Importing the items recommended by this Committee
scope of the “DOH ACT 0990207052 Folk Healing
would pose no threat to Taiwan’s national security nor have
Regulation” announced on April 15, 2010, it will not
any serious negative impact on domestic industry – the two
be subject to investigation and prosecution as long as
conditions stipulated for including product categories on the
it avoids claims of therapeutic effect, does not solicit
list of items banned from entry from China. We urge BOFT
medical-treatment business, and does not violate other
to urgently re-evaluate the situation, with priority attention
medical acts. [This same statement was included in
to opening the market for the medical-device products listed below:
last year’s reply].
Product Description
to excess demand for services and poor service quality, the training and planning for the development of
3005.10.10.00-5
Surgical adhesive tape
medical professions in Taiwan is under government
9027.80.90.10-3
Multifunction clinical automatic analyzers
restriction. Taiwan’s medical-education institutions
Partially-banned items 3005.10.90.90-9
9018.90.80.00-6
9018.90.90.90-5
9018.90.90.90-5
Other adhesive dressings and other articles having an adhesive layer Other articles of heading No. 9018 - Negative pressure pump Parts and accessories of other articles of heading No. 9018-Orhopaedic surgical instrumentation and appliances Parts and accessories of other articles of heading No. 9018
OTHERS CHIROPRACTIC Issue 1. Provide a legal basis for chiropractic in Taiwan. During the past year, with the assistance of AmCham, the Asian Pacific Chiropractic Doctors' Federation, and the World Federation of Chiropractic, the effort to create a legal basis for chiropractic in Taiwan has made some slight progress, although the nature of the issue continues to be misunderstood by the Department of Health (DOH) and the goal still remains far out of reach. In response to our 2011 position paper, the DOH commented (the English translation is ours) that “We recognize chiropractic as part of medicine and as one of the medical professions. Many medical educational institutions
currently do not have chiropractic departments. Chiropractic professionals are trained in foreign countries only. There has been no precedent for legally recognizing a specific category of medical professionals before the establishment of related academic departments. d). It is therefore recommended that courses related to chiropractic technique first be offered in a local college or medical school. After its therapeutic effect has been proven by scientific studies, such courses could be gradually integrated into the formal curriculum and later be recognized as part of the regular and legal medical educational system for training medical professionals. The granting of a professional license should follow the same pattern of local formal training and accreditation as is practiced by other kinds of healthcare professionals. [Also the same wording as last year]. Without repeating all of our points from 2011, we would like to note that we are basically still faced with the same problem. The DOH’s expression of an “open attitude,” while appreciated, does not appear to have led to any significant change in practice. We would also like to once again clarify that chiropractic is a unique, distinctive healing system and should not be denigrated as merely a “technique.” Qualified doctors of chiropractic (DCs) are educated in 5-1/2-year programs (following completion of a four-year undergraduate university course) at accredited colleges of chiropractic, which is longer training than required of Taiwan medical doctors. The DCs in Taiwan have therefore already gone through a complete health professional education in the United States. There is no legal basis for insisting on the “educationMAY 2012 • TAIWAN WHITE PAPER
WP_2012.indd 53
產業優先議題
c). To prevent imbalances and waste in the supply and demand of medical human resources that could lead
CCC Code Completely Banned Items
2012 台灣白皮書
have incorporated the subject in their curriculum; there is
On many occasions, BOFT has recommended to members
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2012 TAIWAN WHITE PAPER industry committees priority issues
examination-practice” model, which has been consistently
In the interest of broader healthcare for the Taiwan
used as a smokescreen. The feasibility of that approach is also
public and lessening the strains on the NHI budget, we once
in doubt. Pursuant to its recommendation that a chiropractic
again urge the Taiwan authorities – in the current absence
course be set up in a local educational institution as the first
of a chiropractic educational and licensing system here – to
step in legalizing the profession, the Department of Health last
follow the Hong Kong model in “grandfathering” doctors
year contacted the Ministry of Education about this matter.
of chiropractic trained and licensed abroad as fully legal and
The MOE’s official response consisted of a two-part statement:
recognized health professionals.
• Medical education addressing diseases of the spine, muscles, and pain management already exists in Taiwan
TOBACCO
through orthopedics, rehabilitation, neurology, and neurosurgery, along with physical therapists. There
Suggestion 1: Adopt a policy of moderate and regular
has yet to be a specialized field of study, academic
increases in cigarette taxes.
departments, or courses for chiropractic.
The industry supports a policy of moderate and regular
• Article 1.2 of the University Act states: “Universities
tax increases that would assist the government in achieving
shall be guaranteed academic freedom and shall enjoy
its public health and revenue collection objectives without
autonomy within the range of laws and regulations.”
causing unintended consequences, in particular the growth of
In line with the spirit of the law, colleges may apply to
illicit trade at the expense of the legal market.
the Ministry of Education for establishing or modifying
The experiences of Singapore and Malaysia demonstrate
academic departments and graduate institutes (after
both the adverse consequences of an unbalanced approach to
factors such as the school’s future development, the
tobacco taxation and how subsequent government measures
school’s available resources, and society’s human
can help rectify the situation. Following consecutive steep tax
resource demands are considered). In principle,
increases that led to illicit cigarettes taking an estimated 25%
the Ministry will respect the decision of the school.
share of the market, Singapore has frozen the tax on cigarettes
Professional review will be required for Bachelor’s,
since 2005. Together with a strong focus on enforcement, this
Master’s or Ph.D. programs of certain academic
step has curbed the growth of the illicit trade and helped the
disciplines that are under government special control.
recovery of the legal market. However, the illicit trade volume
The statement does not reflect the “open attitude”
in 2011 was still significant compared to the years prior to
mentioned by the DOH. The first section seems to rule out
the steep tax increases. In Malaysia, faced with a market
creation of a chiropractic department within a medical school,
share for illicit cigarettes that reached 36% after repeated tax
as there is already sufficient training in medical schools in
increases that totaled almost 10 times the rate of inflation,
the area of spine, muscle, and pain management. The second
the government this year decided to refrain from further
part of the statement appears to suggest the creation of a
increasing the excise tax and instead to step up enforcement.
Bachelor’s, Master’s or Ph.D. program as a substitute, but that
There are clear signs that this change in policy is starting to
would not be appropriate for the training of specialists who
pay off through an improvement in cigarette tax revenue.
would be licensed as medical professionals.
In Taiwan, the government in 2002 introduced a Health
In short, the communication between the two ministries
Surtax of NT$5 per pack on top of the excise tax of NT$11.8.
has not successfully advanced this issue over the past year.
Since 2006, the Health Surtax has been increased by 300% to
Rather than issuing memorandums back and forth, we hope
the current level of NT$20. There are strong indications that
that the two departments would refer to the guidelines for
this policy of steep increases has unintentionally fueled the
chiropractic education that were issued by the World Health
illicit trade, resulting in lost tobacco tax revenue and damage
Organization in 2005, and jointly come up with a proposal
to the legitimate tobacco business.
that duly respects the WHO position. It should be noted that Taiwan’s treatment of U.S.-licensed
According to a survey conducted last year by an independent research organization on behalf of the Tobacco
chiropractic professionals has risen to the level of a U.S.-
Institute of the Republic of China, 10.8% of Taiwan’s
Taiwan bilateral trade issue. The subject was raised at the
cigarette market consists of foreign products for which no
latest Trade and Investment Framework Agreement (TIFA)
domestic taxes were paid. A large part of this segment consists
talks held in 2007, and it was mentioned in the 2011 National
of smuggled “illicit whites” that are cigarettes that enter the
Trade Estimates report released by the Office of the U.S.
market illegally, sometimes concealed among small quantities
Trade Representative (USTR) as an example of a trade barrier.
of lawful imports. The survey shows that the market share
Also relevant is the need for the DOH to reduce the
of smuggled “illicit whites” increased from 5.2% in 2010
financial pressure on the National Health Insurance program.
to 5.6% in 2011. The government has acknowledged that
Numerous research studies in Canada, the United States, and
the sharp increases of the Health Surtax have inadvertently
Australia have proven that chiropractic is not only safe and
spurred sales of unregulated and untaxed “illicit whites.”
effective, but also a way to help patients with certain ailments at lower cost, without medication or surgery.
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In the interest of meeting the government’s revenue and public-health objectives, we recommend that it:
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:17 PM
(a) Take the potential impact on the illicit trade into account when considering any change in the level of
(c) Ensure that any new regulatory measures are evidencebased.
(b) Adopt a policy of moderate and phased tax increases that draw on inflation rates for reference; (c) Intensify enforcement efforts and increase the penalties
PHARMACEUTICAL >>
for engaging in the illicit trade, including heavier
2011 was a turbulent year for the pharmaceutical industry
penalties for inbound travelers who carry duty-free
in Taiwan. Following enactment of the Second Generation
tobacco products beyond the legal limit into Taiwan;
National Health Insurance Act in January and numerous
and
subsequent meetings with government, the industry in
(d) Engage in comprehensive communication with all
December was hit with a severe pharmaceutical price cut
stakeholders so as to avoid adopting ineffective
from the 7th Price-Volume Survey. To bring greater stability
measures, such as the introduction of “enhanced”
to the market, the Committee urges the Department of
paper tax stamps, in an effort to combat the illicit
Health (DOH) and its Bureau of National Health Insurance
trade
(BNHI) to take immediate steps in conjunction with the
2012 台灣白皮書
the tobacco tax;
Target (DET) for 2013. Setting a DET will help provide a
tobacco laws rather than considering frequent new
clear goal – and make price-adjustment decisions transparent
amendments.
– to all stakeholders.
F r e q u e n t p r o p o s a l s f o r a m e n d i n g t h e To b a c c o
On the positive side, some improvements have
Hazards Prevention and Control Act (THPCA) have
been introduced with regard to new-drug pricing and
created uncertainties in the tobacco retail trade’s business
reimbursement. Three new drugs received approval last
environment.
year as Category 1 breakthrough medicines (there were no
In 2011, proposed revisions included such excessive
such approvals in 2010). In addition, the average price of
requirements as oversized graphic health warnings, plain
new drugs approved in the 12-months period between April
packaging, a total ban on point-of-sale displays, and a
2011 and March 2012 increased slightly to 50.65% of the
complete ban on flavor additives. While there is no reliable
Adanced-10 countries’ median price, as against 47.81%
evidence that the proposed steps would help the government
the year before, and to 76.03% of the A10 lowest price,
achieve its intended public-health objective of reducing
compared with 68% the previous year. We hope BNHI will
smoking consumption, there is concern that these proposed
continue to revise the regulations and improve the process
measures could have negative unintended consequences in
to reward innovative new drugs. Due to the low prices of
fostering illicit trade in cigarettes, impeding competition,
the comparator medications, it is critical for BNHI to adopt
and depriving tobacco manufacturers of their legitimate
international pricing so that new drugs can be introduced to
intellectual property rights, thereby hampering the legitimate
Taiwan more efficiently.
tobacco business and retail trade.
Another feature of the Second Generation National
Before considering new regulations, especially when they
Health Insurance is that a new mechanism will be established
would pose any legal or financial risks, the authorities should
to formulate the Drug Reimbursement Item and Payment
ensure that the existing regulations are being adequately
Scheme (tentatively called DRIPS). We hope that this new
enforced. The Australian government, for example,
drug reimbursement decision-making process will not
moved rapidly to impose an unproven and flawed plain-
become so complicated as to cause delays in patient access to
packaging policy and now finds itself fighting challenges
innovative new drugs.
from manufacturers in both the Australian High Court
On the regulatory affairs side, there are currently two
and international investment arbitration forums, as well as
major issues: the proposed requirement for Risk Management
separate international trade challenges from member states
Plans and for routine inspection of pharmaceutical
in the WTO. The outcome could be both politically and
manufacturing sites. The Committee wishes to work closely
financially damaging.
with the Taiwan Food and Drug Administration (TFDA) to
To achieve its public health objectives without creating unintended negative consequences, the government should: (a) Ensure that existing laws and regulations are interpreted and enforced in a consistent manner;
產業優先議題
pharmaceutical industry to set a reasonable Drug Expenditure Suggestion 2: Stress the proper enforcement of existing
resolve these issues and simplify the processes for new drug review and license renewal. The Committee appreciates the willingness and commitment of the government to engage in meaningful
(b) Before introducing any new regulatory measures,
dialogue with the research-based pharmaceutical industry.
engage in comprehensive dialogue with all
This communication will help achieve the shared goal of
stakeholders, and consider reasonable alternatives
government and industry of enabling patients to live longer,
(such as sustained educational campaigns) that have
healthier, happier, and more productive lives.
already been proven effective in other markets, and MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
Suggestion 1: Reform pricing policies for new drugs to
with the applicant company before the BNHI Drug Review
reward innovation.
Committee meeting, and to publish the report together
The 4th Pharmaceutical Innovation & Drug Policy
with the company’s official response before the new drug
Workshop was held in December 2011 to continue the
reimbursement becomes effective. (In publishing the HTA
dialogue between government and the R&D-based industry
report, however, the confidentiality of critical data should be
about policies to reward innovative new drugs. Input from
respected.)
other key stakeholders – such as representatives from
Another important issue is the Price-Volume Agreement
patient groups, consumer groups, the BNHI Drug Review
(PVA) system. When most new drugs or indications
Committee, and academics – was very helpful in shaping the
are approved for reimbursement, BNHI requires the
discussion. For the R&D-based industry, the key objective
manufacturers to sign a PVA so as to share the financial risk
is to expedite the reimbursement process so that patients
with government. We urge BNHI, after consultation with the
in Taiwan can access new drugs with the same speed as
industry, to revise the guidelines and principles along the lines
patients in other advanced countries. One of the proposed
suggested in the Recommendations below, so to make the
solutions is to allow the BNHI Drug Committee to review a
PVA results more reasonable.
new drug and make the reimbursement decision based on an approval letter issued by the TFDA, although the effective
Recommendations:
reimbursement date would remain pending until the official
1. Implement the new-drug pricing principles to award A-10
license is submitted to BNHI. We appreciate that BNHI has
pricing to innovative medicines, a 10% price mark-up for
started incorporating our suggestion into the review process,
holding local clinical trials, and a maximum 10% mark-
so patients can access to innovative new drugs as early as possible. Our Committee hopes that this new process will be implemented in the very near future.
up for locally conducted pharmaco-economic studies. 2. Streamline the review process and timeline for new drug reimbursements (whether under the current or Second
As mentioned in the introduction above, the Committee
Generation NHI system). Expediting the process by
hopes that the new DRIPS mechanism to be established in
making reimbursement decisions based on an approval
the near future under Article 41 of the amended NHI Act
letter, as is currently being considered, would be a
will not cause any delays in the new-drug reimbursement
welcome step. It will also be important to maintain the
and pricing review and decision-making process, despite
efficiency of the review process when Article 41 of the
involving input from more stakeholders. Further, we urge
Second Generation NHI is implemented, bringing more
that a representative from the R&D-based industry be added to this group, as having the industry’s views reflected during
stakeholders into the process. 3. Enhance the transparency of the new-drug reimbursement
the process of setting new-drug pricing and reimbursement
pricing system by:
policies and regulations would provide a valuable additional
a. Introducing a tracking system for new drug/indication
perspective. Also mentioned above was the slight increase last year in the average price of new drugs, which we hope is the start of a new trend, and BNHI’s approval of three new products
application cases. b. Sharing HTA reports with the manufacturer, and making the reports public while safeguarding confidential data. 4. Revise the PVA guidelines and principles:
as Category 1 breakthrough drugs. We hope that more new
a. Apply a PVA only when there is a great uncertainty
drugs will be recognized by the BNHI Drug Committee as
about the incremental budget impact of a new
providing significant or moderate improvement in efficacy
medication or new indication.
and safety, qualifying them for better reimbursement prices.
b. R e f r a i n f r o m r e q u i r i n g a P VA i f t h e e s t i m a t e d
BNHI and the R&D-based industry have been discussing
expenditure on the new drug is lower than that of the
the methodologies to be used in determining the price mark-
comparator.
up for new drugs offering such improvements, as well as
c. Base PVAs on a three-year timeframe with a reasonable
for those that have had locally conducted clinical trials or
scheme for rebates to BNHI if spending on the drug
pharmaco-economic studies. We hope BNHI will advise us of
exceeds the agreed-upon amount.
the methodologies very soon, providing encouragement to the industry to increase its investment in new drugs and to gather
Suggestion 2: Implement the Drug Expenditure Target and
more evidence to demonstrate their value.
off-patent price adjustment.
One of this Committee’s current key objectives is to see
In order to manage soaring drug expenditures, BNHI
continued improvements in the transparency of the policy-
over the past decade has conducted seven rounds of Price
making process and implementation of regulations. We
Volume Surveys (PVS) and subsequent price cuts, causing a
urge BNHI to establish a tracking system for new-drug
huge impact on the pharmaceutical business. Drug prices in
and new-indication application cases to enable companies
Taiwan are now among the lowest in the world, with prices
to track the progress on-line. Also, the industry has asked
of original drugs now only 28% of the U.S. level on average.
BNHI to share Health Technology Assessment (HTA) reports
The situation is worsening for new drugs due to the lower
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time as the originators’ prices were being slashed through the
introduction of new technology and innovative drugs to this
PVS. The result has been to significantly increase the price of
market, which would be to the detriment of patient’s access
Taiwan generics relative to those of the originators, leading to
to the latest treatments.
unfair market competition. Generics in Taiwan now receive
Following industry’s repeated communication with
80%-100% of the price of the originators, as against 45%
government authorities regarding this problem, DOH
in Germany and France and 48% in the United States. The
convened a National Health Conference on December 31,
principle of fair trade should take precedence over setting a
2008, where one of the conclusions was “to completely delink
“reasonable level” for prices.
drug price adjustments from PVS.” Based on this conclusion,
Third is the “grouping” principle for post-PVS price
industry proposed to set an annual Drug Expenditure Target
adjustments. BNHI adopted the practice of grouping products
(DET) to meet two objectives: ensuring patients’ access to
of the same chemical composition during previous rounds
innovative medicines, and helping to create a financially
of PVS and price cuts. This practice has led to a much
sustainable healthcare system. The principle has been included
narrower price differential between off-patent originators and
as Article 62 in the new Second Generation National Health
generic products, although the discounts offered by generics
Insurance law of 2011. The new program is expected to be
companies are much larger than those from R&D-based
launched by January 1, 2013.
companies. This unfair treatment for R&D-based companies
Under the DET system, BNHI and the medical and
has pushed originators away from the market. Furthermore,
pharmaceutical industries would negotiate an annual drug
hospitals’ profit-driven decision-making process on which
expenditure target based on the historical data of actual drug
medicines to list is contrary to medical ethics and unfair to
expenditures. Should the year’s final drug expenditure exceed
patients by reducing the choice of drugs available to them.
the preset target, industry would make up the difference
Although additional discussion is needed to reach
through various possible mechanisms, such as a clawback or
consensus on the detailed implementation of DET and just
price adjustment. It has been the industry’s hope that DET
off-patent drug price adjustments, the Committee’s position is
would be implemented as a replacement for PVS and the
as follows:
2012 台灣白皮書
in accordance with the criteria set by government, at the same
Those depressed price levels threaten to discourage the
產業優先議題
and lower price of comparators for new drug applications.
subsequent drug price cuts. DET is therefore seen as a macro solution for drug expenditure management, with PVS-based price adjustments treated only as a micro tool under that
Recommendations: Drug Expenditure Target
umbrella. In addition, to reward innovation, patented drugs
1. Implement DET as early as possible, while also
should be exempted from the price adjustment, especially
establishing a well-thought-out and sustainable drug
when Taiwan’s average new-drug price is only 50.65%
expenditure management system.
of the A10 median and 76.03% of the A10 lowest price.
2. Determine the mechanism for DET implementation
By providing a transparent, reasonable, and predictable
through a transparent process that includes
mechanism, DET would enable the pharmaceutical industry
consultation with the pharmaceutical industry. The
to enjoy a more stable business environment while assuring
target should be based on a reasonable growth rate
patients’ continued access to innovative medicines.
from the previous year’s actual drug expenditure, and
In a related issue, Article 46 of the Second Generation NHI
include reasonable space for new drug launches.
Act provides for a mechanism to reduce the price of drugs to
3. Use DET to replace the biennial PVS-based price
a reasonable level for five years after they go off-patent. The
adjustment. The price adjustment mechanism should
Committee has three concerns about the implementation of
be triggered only when the drug expenditure exceeds
this provision.
the target, and patented drugs should be exempted
First is the definition of patent. Reportedly the Taiwan
from the price adjustment to reward innovation.
government’s intention is that this law would apply only to Taiwan patents. Currently, however, many new drugs – such
Price Adjustment for Just-off-patent Drugs
as biological and biochemical medicines, as well as small-
1. Adopt a step-by-step approach with a pre-set ratio
molecule and new-chemical medicines produced as a result
for reasonable price reductions by individual item
of company mergers or in-licensing – may not be patented
(no grouping) with an interlocking mechanism to
in Taiwan due to multiple uncontrollable factors. If the law
ensure that generics prices are cut together with the
thus forces some new drugs to be pulled out of the Taiwan market, it could potentially be regarded by other countries as a trade barrier.
originators’. 2. Necessary price adjustments should be applicable to products only within a five-year period after patents
Second is the definition of “reasonable level” for the drug
expire, and these products should be exempted from
price. After BNHI introduced the principle of “same quality,
any other price adjustment arrangement, such as the
same price” during the 6th and 7th PVS and price cuts, the
biennial PVS-based price cuts or price reductions due
reimbursement price for hundreds of generic drugs was raised
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industry committees priority issues
2012 TAIWAN WHITE PAPER
3. To ensure drug quality and a sustainable supply, BNHI
submitted at least six months before the expiry date: 1) Site
should consider setting a bottom line on price cuts.
Master File, 2) Inspection Report issued by the country’s
4. The patent expiry date should be the latest of the
health authority, 3) Product Quality Review Report, including
following:
major changes over the past two years, and 4) an Evaluation
a. The expiry date of the patent in Taiwan.
Report on measures to prevent cross-contamination.
b.The date which is exactly 20 years after the
Currently the site registration does not carry an expiry
application date stated in the patent document issued
date, so the timing of the first round is being set by the
by a foreign country.
TFDA. Companies started to receive requests from the TFDA
c. The date which is 20 years after the earliest year in
for follow-on inspection last November, with some of them
which a patent was granted according to the Merck
carrying very short deadlines, such as submission of the
Index. The expiry date is December 31 of that year.
requirements during the first quarter of 2012.
d. The date of expiry of Data Exclusivity and
The key issues are 1) the lack of clear criteria or risk-
Administrative Protection.
based calculation for the selection of sites to be inspected or
e. The date on which the period of post-market
desk-reviewed, and 2) the lack of consensus between TFDA
surveillance ends.
and industry on the desk-review requirement. Industry groups have repeatedly informed the TFDA that some of the
Suggestion 3: Expedite the new-drug regulatory review
required documents are not easily obtainable. For example,
process.
the Product Quality report is a site document that is shared
Requirements that companies institute a post-marketing
with regulatory agencies during inspections only and the
Risk Management Plan (RPM) have become a critical issue
Inspection Report by the foreign authority may be considered
in pharmaceutical regulation in the past few years. The
confidential or available only in languages other than English,
requirement could be imposed at the pre-approval stage of
raising translation concerns.
New Drug Application (NDA) review or to already marketed
One concern is that the heavy workload (there are 800
products with newly detected risks. The industry’s concern is
sites in all, calling for a minimum of 200 inspections per year)
that RMP requirements on NDA projects may have a huge
could result in delays in site renewal. If the TFDA links site-
impact on approval timing.
renewal approvals to product-license renewal, that could also
Draft RMP guidelines were published by DOH in January,
lead to delays in license renewals, causing some drugs to be
2011, but implementation did not take place until the official
unavailable on the market. Further, over-exhaustion of the
announcement was issued on April 5 of this year. Many of the
TFDA team overseeing the overseas sites could bring about
suggestions raised by the pharmaceutical industry associations
delays in new-site registrations as well as NDA and Biologics
as feedback during the draft stage were not adopted.
License Application (BLA) approvals.
During the past year, the regulators asked manufacturers to
Desk reviews are also resource-consuming, since it takes
plan for the conducting of RMPs on many products, but with
considerable time and cost to translate the reports from the
no clear guidelines to be followed, those requests led to major
overseas health authorities if the originals are not in English.
delays for NDA approval. RMP is a new concept for clinical
It may also be problematic to use the Inspection Report, as
operating units such as hospital prescribers and pharmacists.
it is considered a confidential document between the health
Implementing such a plan requires considerable preparation,
authority and the manufacturing site.
including revising hospitals’ administrative procdures, and establishing systems for handling patients’ private information and for dealing with cases where additional tests or examinations required by RMP are not currently covered by NHI reimbursement. Another issue related to the new-drug review process is the requirement for routine inspections of pharmaceutical manufacturing sites. Article 9 of the TFDA’s “Pharmaceutical
Recommendations: Risk Management Plan 1. If an RMP is required in an NDA case, ensure that the reviewing process takes place at the beginning of the project submission, so that determining the details of the RMP plan does not hold up NDA approval. 2. Engage in communication with industry associations
Manufacturers Inspection Method” requires continuous
on the RMP guidelines to take advantage of the
checks on registered overseas manufacturing sites, with
manufacturers’ practical experience, and make a
inspections in principle to be conducted every two years, but
definitive public announcement – and notification to
with the possibility of a one- or two-year extension depending
the hospitals – when the guidelines are finalized.
on the country where the site is located. The methods could be
3. Clearly define that the fundamental concept behind
either desk reviews or on-site inspections according to the risk
RMP is not clinical trials, and that the cost of
priority. Inspection-date requests should be communicated to
additional lab tests and examinations should be
the local agents at least 6-12 months in advance.
covered by NHI reimbursement.
On November 1, 2011, the TFDA also announced the
4. Strengthen RMP education and training for hospital
requirements for desk reviews. The following must be
personnel to ensure that the basic concept and overall
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implementation plan are well understood by the
not new indications and biologic (large-molecule) drugs.
clinical operators.
These problems must be remedied if Taiwan wishes to
1. TFDA should work with industry to set up clear guidelines on the risk calculation to prioritize the conducting of follow-on inspections.
to additional medical conditions) and new uses (such as new forms or dosages). When benchmarked against A10 countries, Taiwan is at the very bottom in terms of data protection. For instance,
2. To make the desk-review process more efficient,
the European Union provides 10 years of data protection
the current requirements should be replaced by
for both new chemical and biologic drugs and for pediatric
submission of a Certificate of Pharmaceutical Product
applications of off-patent drugs, plus an additional year for
(CPP) plus three templates: an inspection report by
new indications, two years for orphan drugs, and six months
the local health authority, product quality overview
for pediatric indications of a new drug. Canada provides
report, and a cross-contamination prevention report
eight years of data protection for chemical drugs, six years
proposed by industry.
for biologics, and an additional year for pediatric indications.
3. Product-license renewal should not be allowed to be
Japan provides eight years of data protection through the
impacted by lack of progress in site renewal. TFDA
“re-evaluation” period, and the United States provides five
can suspend the product licenses in cases where the
years for chemical drugs, 12.5 years for biologics, and an
site ultimately fails to obtain renewal approval.
additional three years for new indications and one year for pediatric indications.
Suggestion 4: Strengthen IPR protection through Patent Linkage and Data Protection.
In considering modernization of its DE law, Taiwan can draw on the following two lessons. First, one of the
Effective Patent Linkage and Data Exclusivity (DE)
major reasons why Canada amended its legislation in
are critical components of an IPR protection regime for
2007 to increase DE from five to eight years was to remain
pharmaceuticals. With clear patent and DE expiry dates,
competitive in the global R&D investment arena. Second,
both research-based and generics companies can make better
biologics are the next generation of life-saving and life-
decisions about investing in R&D and manufacturing, save
improving drugs, but because their development requires
resources otherwise wasted on unnecessary litigation, and
a longer time and greater R&D investment than small-
continue the flow of innovative drugs to patients.
molecule drugs, they need a longer DE period – hence, the
產業優先議題
Routine Inspection on Pharmaceutical Manufacturing Sites
2012 台灣白皮書
encourage R&D in new indications (the extension of a drug
12.5-year DE for biologics in the United States. Patent Linkage Article 60 of Taiwan’s revised Patent Law, which was
Recommendations:
promulgated on December 21, 2011, permits companies to
1. Enact laws and establish procedures to support
conduct pre-clinical trials, clinical trials, and other related
implementation of Patent Linkage through NDA
activities in preparation for registration without penalty for infringing on the originators’ patents. This provision will
guidelines to effectively protect innovators’ IPR. 2. Incorporate the following into the Patent Linkage
create a more hostile IPR environment, increase the risk of litigation, reduce originators’ willingness to introduce new
system:
a. Certification process – whereby a generic applicant
b. Notice to the originator of a generic filing – a
drugs to the Taiwan market, and jeopardize patients’ right to have access to innovative medications.
certifies the grounds for a claim of patent invalidity.
An industry survey conducted this year shows that at
requirement that the originator be notified by the
least 120 patent-infringing drugs have been approved in
generic company and DOH when an application is
Taiwan, and many of them were subsequently included on the reimbursement lists. This situation undermines Taiwan’s
filed.
c. Automatic stay of drug approval – in case of
international reputation as a country committed to IPR
a dispute, a mechanism to suspend the approval
protection and raises doubts as to whether it is meeting its
process for a stated period of time (30 months in the
obligations under Articles 28 and 41 of the TRIPS Agreement
United States) until the parties reach agreement or
(Trade-Related Aspects of Intellectual Property Rights) under
the generics company proves the patent right is not
the WTO.
affected or not valid. 3. Provide DE for new drugs and indications as follows:
Data Protection
The regime in Taiwan for data protection – a system whereby the regulatory authorities refrain from granting
a. For small molecules, three years for new indications and new uses.
b. For new biologics, 12 years.
approvals to generic versions of an original drug for a limited period of time – also has a number of shortcomings. It covers
Suggestion 5: Implement a rigorous system of Separation
only new-chemical-entity (small-molecule) products, and
of Dispensing from Prescribing (SDP). MAY 2012 • TAIWAN WHITE PAPER
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of SDP in improving the quality of medical care and
formularies, which are selected through a process heavily
decreasing the wastage of healthcare resources by
influenced by the amount of profit to be gained by the
reducing the volume of unnecessary medication –
2012 TAIWAN WHITE PAPER
should be helped to understand the crucial importance
they do not have to rely on profits from drug dispensing.
5. Set a policy of periodically publishing data on the
industry committees priority issues
The existing system at Taiwan hospitals requires staff physicians to prescribe medicines listed in the hospital
The role of dispensing should be primarily in the hands of
amount of prescriptions released by individual
community pharmacists, who can provide consultation to
hospitals.
hospitals. The government should build an environment in
resulting in long-term savings for the NHI budget.
which hospital-staff doctors and pharmacists are able to
3. Provide sufficient government funding to improve the
make professional judgments based purely on the welfare of
community-pharmacy infrastructure in preparation
the patient without being restricted to choosing from among
for meeting SDP demand.
drugs procured for financial considerations. To accomplish
4. Adopt clear regulations to ensure good dispensing
that, DOH and BNHI should consider how hospitals and
practice by the pharmacies and to prevent drug
general practitioners can be compensated well enough so that
substitution without the doctor's consent.
patients on medications and healthcare. There should be a regulated margin for drug management by pharmacies. According to a 2011 Control Yuan investigation report on the NHI program, implementation of SDP is crucial to
REAL ESTATE >>
improving the quality of pharmaceutical care to patients. It
A vibrant and transparent real estate market contributes
would empower physicians to prescribe the most appropriate
to the government’s goal of developing a robust economy.
medications based on their professional expertise. It also
The Committee recognizes the work the government has
creates a mechanism to ensure that pharmacists review
done to date to promote responsible development of the real
patients’ prescriptions to prevent any duplication or
estate market and to increase transparency to the general
contraindication between prescriptions from different
public regarding property transactions. In order to continue
physicians or hospitals. In addition, according to a study by
this process, improving Taiwan’s standing as an investment
Asia University, releasing prescriptions for chronic diseases
destination, the Committee respectfully submits the following
will improve adherence to the prescriptions, which could
ideas. We look forward to discussing the issues below with
have a positive effect on patient's clinical outcomes and even
the relevant government agencies to further improve the
reduce overall medical costs.
overall market environment.
Recognizing the difficulty of making an abrupt change in current practices, the industry supports the idea of
Suggestion 1: Revive the Taiwanese REIT market.
implementing SDP in phases, and it offers to aid this
A dynamic Real Estate Investment Trust (REIT) market
process. Good progress has been achieved in the ongoing
supports the government’s objective of developing the local
project to release prescriptions from DOH hospitals and
financial industry. Throughout the Asia Pacific region, active
Taipei Municipal hospitals to the community pharmacies.
REIT markets have been shown to encourage investment,
This program has provided an excellent model for building
reduce speculation, and improve the accuracy of financial
cooperation among the medical, pharmaceutical, and
information in the real estate industry. Although a total of
pharmacy sectors, and we hope to see it more widely adopted.
eight REITs have been listed on the local bourse over the past several years, two of them have been delisted, with no new
Recommendations:
number of tax benefits, including exemption from withholding
implementation is clear, even if it must be carried out
tax and a very low dividend tax of 0.03%, they are not viewed
in stages. An integrated implementation plan should
as an attractive investment vehicle by the market, and have not
include measurements of SDP compliance as part of
played an active role in the real estate market.
the hospital accreditation system. In addition, public
To encourage the development of the REIT market in line
hospitals should serve as a role model by setting
with the government’s goals, the Committee recommends the
a target rate for the release of prescriptions, and
following steps:
government should also set up a reasonable release
A. Develop properly mitigated limited liability for trustees
ratio for private hospitals. Further, hospital fees
so as to encourage active portfolio management. Taiwan’s
should be adjusted to eliminate reliance on profits
present regulatory structure positions the trustee as the
from drug dispensing, and the release of hospital
sole party responsible for the performance of the REIT.
outpatient prescriptions to community pharmacies
As the trustee is normally a bank, rather than a limited
should become mandatory.
liability subsidiary, this situation exposes the bank to
2. Provide more extensive education to the general public
unlimited liability for the REIT while minimizing its
about the benefits of implementing SDP. Patients
potential upside. The result is to encourage an extremely
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listings in the past five years. While REIT investors receive a
1. Adopt an SDP roadmap so that the direction of
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:18 PM
that would encourage the managers, at both the property
performance. It also encourages banks to delist REITs as a
and asset levels, to maximize beneficiaries’ profits.
strategy to maximize returns and control of the portfolio.
We propose that the present regulation be restructured to allow a limited liability subsidiary of the originating
Suggestion 2: Actively communicate to speed up urban renewal procedures.
bank to act as trustee. This change would allow a more
Due to the recent Wenlin Yuan demolition incident in
active management of the portfolio, with an improved
Taipei’s Shilin District, urban renewal has come under intense
performance to shareholders. Clear approval criteria
scrutiny. The Committee is cognizant of the difficulties
from the governing authorities and a clear demarcation
the government faces in implementing an urban renewal
of liability between the trustee and the originating bank
program, and favors the proposal by Minister of the Interior
would encourage an active management approach, and
Lee Hong-yuan for a thorough review and reform of the
prevent the problem of undervalued REITs applying for
Urban Renewal Act. Amending the Act will provide an
delisting.
opportunity to put a fair and efficient system in place for the
B. Relax criteria for overseas investment approval. Although
enforcement of urban renewal by local governments, increase
present regulations allow for overseas investment
the transparency of the urban renewal process, and better
through a REIT with government approval, the criteria
protect and enhance the overall interests of the public.
for approval is murky, and no REIT has received such
It is frequently the case that urban renewal plans are
approval to date. In the vast majority of markets,
enforced by the government only when 100% agreement is
including Hong Kong and Singapore, overseas investment
reached among the existing owners. In the Wenlin Yuan case,
is permitted without restrictions. This move would help to
where enforcement took place with 95% agreement among
relieve speculative pressure on the local real estate market
the property-holders, a fierce public backlash occurred. A
and allow investors to diversify their risk.
clear and transparent arbitration procedure would give the
C. Stipulate a total investment quota for REIT funds. Under
public more confidence in the fairness of the system in the
the Real Estate Securitization Act, the trustee is allowed
future. Further, to ensure that the interests of all parties
to apply to issue an additional amount of REIT funds
are respected, we recommend that concrete guidelines with
through public offering or private placement when issuing
reasonable and legally enforceable deadlines be provided
additional beneficiary securities or undertaking any
to all participants in an urban renewal project, including
property transaction. But the long review and approval
property owners in favor of urban renewal, property owners
process makes it difficult for the fund managers to time
against it, and the developer.
new investment to coincide with an upturn in the real
Despite the difficulty of pleasing all points of view in
estate market. The Committee recommends that when the
revising the Urban Renewal Act, the Committee also believes
fund is first established, the competent authority clearly
that such reform in necessary because of the importance of
stipulate the amount of additional issuance to be allowed.
urban renewal considering the large quantity of antiquated,
Eliminating the current application process for additional
substandard, unsafe, and often ugly housing in Taipei
issuances would allow the trustees to invest in a more
and other urban areas. The Wenlin Yuan incident, though
efficient and professional manner, which in turn may bring
unfortunate, hopefully may serve as the impetus to bring safe,
better returns to investors.
modern, and abundant housing to Taiwan’s citizens, as well
D. Allow established REITs to engage in development
2012 台灣白皮書
firms to install long-term market incentive mechanisms
is to minimize liability, rather than maximize the REIT
產業優先議題
passive management style, where the trustee’s main goal
as to revitalize depressed neighborhoods.
projects. At present, the regulations do not allow REITs to invest in development projects, putting the market at
Suggestion 3: Ease regulations covering mainland Chinese
a disadvantage in attracting investors compared with
investors’ acquisition and/or development of commercial
other economies in the region. We recommend that REITs
properties.
established for more than two years receive an annual
The Economic Cooperation Framework Agreement
allowance for development projects equal to 10% of its
(ECFA) between Taiwan and China came into effect in
total assets under management (AUM), up to a maximum
September 2010, and the Investment Commission of the
of 40% of the total REIT size. This would encourage the
Ministry of Economic Affairs (MOEA) has reported that
development of larger REITs while discouraging delisting.
investment permits for 204 projects with a total investment of
E. Permit the offering of incentives to REIT managers.
US$175,567,000 were given to mainland Chinese developers
According to the Financial Supervisory Commission’s
from 2009 to the end of 2011. The Committee is convinced
management principles (Principle 7, Chapter 5, Part 3),
that investment from China will be an important factor
neither the trustees nor the asset management companies
in Taiwan’s commercial real estate market for office and
shall be subject to any kind of performance bonus. The
industrial properties. It therefore urges the government to
Committee recommends removing this stipulation from
modify Article 7 of the “Regulations on Permitting People
the principles, so as to enable the trustees and management
from the Mainland to Acquire, Create or Transfer the MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
Property Rights of Real Estate” in order to create more
at the high level of 9.3. In addition, the report noted that
business opportunities in the commercial real estate market
50.1% of purchasers in Taipei City are likely to earn capital
for mainland investors and loosen the restrictions requiring
gains through the purchase/acquisition of real estate for
the identification of mainland investors having a more than
investment. The public complaints stem from the lack of
30% interest in any organization. Currently, only PRC
transparency in the property market, which has caused
enterprises in those industries that have been explicitly
speculators to push property prices up.
opened for investment are permitted to purchase business
The Executive and Legislative Yuans deserve credit for
premises in Taiwan, and then only for their own use. As a
amending the Real Estate Broking Management Act, the
result, PRC citizens – unlike their counterparts from other
Land Administration Agent Act, and the Equalization of
parts of the world – cannot simply purchase real estate in
Land Rights Act in order to increase transparency in actual
Taiwan for investment purposes.
transaction prices to reduce speculation in the market, but
As commercial buildings are usually income-producing
further legislation is still needed to improve transparency.
and the general public is unlikely to be affected by robust
Under the revised laws, land administration agents, real
activity in the commercial property market, the Committee
estate buyers, and real estate brokers are required to register
urges the government to revise the relevant regulations to
the value of property transactions within 30 days of a
allow PRC capital to be more freely injected into the local
deal closing. If the parties involved fail to do so or register
commercial property market. Furthermore, given that
inaccurate prices, they will be subject to a fine of NT$30,000-
the strict regulations covering mainland China investors
$150,000. But the amendments do not adequately deal with
have caused Taiwan to lose investment from international
pre-sales conditions, leaving room for manipulation by
developers, the Committee also requests that the government
either developers or brokers since the actual values are not
ease the regulations governing the eligibility of enterprises to
available until expiration of the contracts between developers
invest in Taiwanese commercial property, raising to 60% –
and brokers. The Committee strongly urges the government
from the current 30% – the amount of Chinese capital in a
to revise the timing related to the requirement to register
business organization that would cause it to be classified as a
pre-sales prices, adopting the Hong Kong practice that the
mainland Chinese investor.
agent has five days following the signing of a provisional
The Committee appreciates the government’s efforts to
contract to disclose the transaction price.
continually liberalize cross-Strait trade and investment, and
Although the Central Bank releases monthly data on the
to further improve Taiwan’s competitiveness. Thus far, a
amount of housing loans and construction loans, providing
total of 51 infrastructure projects have been included on the
some indication of current real estate market activity, the
Phase III list of categories open to investment from mainland
Committee suggests that the government disclose additional
China. Nevertheless, there are still insufficient incentives
data – such as commercial real estate/property lending (if
for mainland Chinese companies to invest in Taiwan’s real
possible, broken by such sectors as office, retail, and hotel
estate development. Despite the stipulation in Article 9 of
property) in line with what is done in other nations that enjoy
the “Regulations on Permitting People from the Mainland
high transparency. The result would be to provide practical
to Acquire, Create or Transfer the Property Rights of Real
and useful reference for institutional investors.
Estate” that PRC enterprises may invest in development projects beneficial to the Taiwanese economy, including residential complexes and industrial parks, after receiving approval from the competent authorities, the fact that the
RETAIL >>
MOEA has yet to allow mainland Chinese companies to tap
The government has made considerable progress in the
Taiwan’s property development sector has rendered Article
past year on issues of concern to the Retail Committee.
9 irrelevant. The Committee strongly urges the government
Most encouragingly, we have found that many officials are
to seize the opportunity available under Article 9 to permit
increasingly open-minded and have taken swift actions to
the entry of PRC companies into real estate development in
establish best practices that appropriately take the interests of
Taiwan.
both consumers and the relevant industries into account. As one example, the Bureau of Standards, Metrology,
Suggestion 4: Increase transparency in the real estate
and Inspection (BSMI) of the Ministry of Economic Affairs
sector.
deserves commendation for its professional handling of a
Rising property prices have been the subject of major
proposed change to the national standard for toothpaste.
public complaint over the past four years. The Housing
After issuance of the 2011 Taiwan White Paper, which
Demand Survey for the fourth quarter of 2011 by the
pointed out some potential problems with the draft
Institute for Physical Planning and Information (IPPI)
amendment, BSMI consulted with industry and then
indicates that Taipei City’s average House Price and
revised its proposal to take practical market conditions into
Income Ratio (HPIR) had reached the historical high of
account. The new version eliminates the requirement that
14.3, while the average for Taiwan as a whole remained
Chinese-language labeling be placed on the toothpaste tube
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TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:18 PM
product, eliminating the risk that the quality of the goods
limit on the total amount of fluoride in a single container to
may be jeopardized while waiting for import clearance.
make it applicable only to smaller sizes of toothpaste. The
Another labeling requirement that the Committee seeks
Bureau also clarified several unclear provisions regarding the
to have revised is the regulation requiring that each pair of
new standard, and pledged to allow a reasonable grace period
socks sold in the Taiwan market be individually labeled, even
before the new standard is enforced.
if sold in a multi-pack. The whole purpose of selling socks
This type of balanced approach, conducting adequate cost-
in a multi-pack is for consumers to benefit from economies
benefit analyses when making policy decisions or issuing
of scale, but when additional labels are required on each and
rulings, is not always evident, however. All too often, under
every pair, consumers are paying for unnecessary stickers and
pressure from the media or other influences, officials may
labor costs. The Committee suggests that for socks sold in a
respond to an issue by imposing overarching sector-wide
multi-pack, the only label required should be the one on the
laws and regulations, when the problem in fact is relevant to
outer packaging.
only a very small fraction of the businesses in a given sector.
The approach to multi-pack labeling in general also needs
Presumed and usually unspecified benefits to consumers are
to be rethought, as the current regulation causes a great deal
cited as justifications. This tendency contributes to a sense
of added work and unnecessary cost. A major problem is the
of uncertainty in certain industries that affects decisions on
statement in the law that the responsibility for labeling falls
investment, employment, innovation, and the launching of
on the importer, even if the original product is altered by a
new products to broaden consumer choice. Suggestions 2 and
retailer or distributor after import clearance. We propose that
4, addressed below, are examples of such an unnecessarily
the authorities 1) allow importers to print “Not Available
broad-stroke approach to new regulations on the part of
for Resale” on the original product label, and 2) clarify
the Taiwan Food and Drug Administration (TFDA) of the
that if products are altered, the entity making the change
Department of Health (DOH). We urge that sound cost-
is then responsible for the labeling prior to sale. Importers
benefit analysis be made part of the rule-making process to
would therefore no longer have to affix multiple labels on
ensure that the proposed rule is the most reasonable course of
a multipack, and individual labels would only need to be
action among all alternatives.
affixed – by the retailer or distributor – if the downstream
2012 台灣白皮書
to be respectful of the law to take full responsibility for their
required under the Product Labeling Law, and it revises the
產業優先議題
in addition to the Taiwan-specific outer package already
entity chooses to alter the product before resale. Suggestion 1. Review and revise out-of-date labeling requirements.
While the Committee enthusiastically supports environmental protection, we also believe that Environmental
As the TFDA of the Department of Health (DOH)
Protection Administration (EPA) requirements that all
considers amendments to the Food Sanitation Act, the Retail
recyclable plastics goods be labeled with a Taiwan-unique,
Committee would like to suggest a revision that would
square recycling symbol is superfluous. Not only does an
enhance food safety and food quality while also reducing
internationally recognized symbol – the triangle – already
costs that are currently being transferred to consumers. Under
exist as a plastics recycling code, but it is imprinted on the
the current law, importers of ice cream and other frozen
plastic container and is thus permanent. Requiring the square
foods are required to complete the labeling process prior to
symbol represents an extra cost transferred to the consumer,
import clearance. Although manufacturers/importers do their
with no added value. The Committee suggests that the
best to maintain proper and consistent temperature control
international symbol alone should be sufficient.
throughout the entire logistics process, Taiwan unfortunately lacks sufficient bonded freezer facilities to enable all labeling
Suggestion 2. Maintain toothpaste’s classification as a
to be done before import clearance, and the operators of
general product.
the limited number of such facilities as do exist charge
Toothpaste has been classified in Taiwan for decades as
exceedingly high service fees and are extremely reluctant to
either a general product (if the fluoride level is less than or
undertake the job due to the extremely cold conditions. As
equal to 1,500 parts per million) or as a drug (for a fluoride
a solution, TFDA has proposed that importers first allow
level greater than 1,500ppm). No registration is required
themselves to be found in non-compliance, thereby enabling
for a general toothpaste product. In 2011, the TFDA
them to submit a guarantee letter to obtain the right to label
proposed reclassifying toothpaste as a cosmetic product and
at their own facilities prior to import clearance. However,
included that change in a draft amendment to Article 3 of
responsible companies are unwilling to take this course
the Cosmetic Hygiene Control Act. The draft amendment
of action, as they prefer to remain in full compliance with
is currently pending review by the Executive Yuan. The
the law. The Committee recommends revision of the Food
Committee urges the Executive Yuan to reject this initiative
Sanitation Act or to create a procedure to grant special
for the following reasons:
approval to importers with clean records who wish to
a). The current system is consistent with the practice in
postpone labeling until after import clearance. This measure
many major markets. In the United States, for example,
would allow importers of sensitive foods who have proven
fluoride toothpaste is classified as an over-the-counter MAY 2012 • TAIWAN WHITE PAPER
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in reducing the number of items of Chinese origin still
is also an OTC product (registration required). Although
prohibited from being imported. The obstacle continues to be
most toothpaste has been classified as a general product
objections from domestic industries that the Chinese products
in Taiwan, it follows the regulatory trend of the above-
would pose a “significant adverse impact” on the Taiwan
mentioned countries because if a medical claim is made for
economy, and the support that those industries generally
the toothpaste or if it contains over 1,500ppm of fluoride, it
receive from the Industrial Development Bureau when the
will be classified as a drug and registration is required.
IDB is asked for input by the BOFT. But that supposed
2012 TAIWAN WHITE PAPER
Agreement (ECFA), industry had expected faster action
products need to be listed with the FDA), and in Japan it
b). The current regulatory authority for general
threat to the economy is rarely clearly and systematically
toothpaste products is the Ministry of Economic Affairs
documented during the hearings held by the BOFT, leaving
(MOEA), but DOH has ultimate responsibility for setting the
the impression that the rulings are nothing more than a form
efficacy claims that general toothpaste is allowed to make and
of trade protectionism. Domestic consumers are the ultimate
industry committees priority issues
or OTC drug (no registration is required, but all drug
for determining whether an ingredient should be classified
losers as they pay higher prices for access to a narrower
as a drug, and if so whether the ingredient poses any safety
choice of products.
concerns. If MOEA has any difficulty identifying whether a
The following table lists the priority items that the
given claim implies a therapeutic effect or if a given ingredient
Committee hopes will receive favorable attention in the
involves safety concerns, it can turn to DOH for assistance.
coming months:
Therefore, shifting the regulatory authority over general toothpaste from MOEA to DOH would create no extra protection to consumers.
1
CCC Code 0705.1100.00-5
Completely Banned Products Cabbage lettuce (head lettuce),
2
1806.20.00.00-0
fresh or chilled Other preparations [of chocolate or
c). Even if the proposed amendment is enacted by the Legislative Yuan and the competent authority for toothpaste products is changed to DOH, the current post-market
other food preparations containing
inspection system would still be maintained and industry
cocoa] in blocks, slabs or bars
would still follow the existing self-regulatory provisions in its
weighing more than 2 kg or in
marketing. There would thus be no practical difference from
liquid, paste, powder, granular or
the status quo.
other bulk form in containers or immediate packings of a content
d). Additional costs associated with making toothpaste compliant with the new cosmetic regulation will have to be passed on to consumers in the form of higher prices.
3
1806.31.00.00-7
blocks, slabs or bars, weighing not
The regulations governing cosmetics go beyond the current
exceeding 2 kg, filled
Product Labeling Law to require a full listing of ingredients on the carton, even stipulating the size of the font. Toothpaste
4
1901.20.00.00-4
heading 19.05
and write off existing inventory. They would also need 5
1902.30.10.20-5
Instant noodles, not containing
6 7 8
1905.31.00.00-7 1905.32.00.00-6 1905.90.90.00-6
meat Sweet biscuits Waffles and wafers Other articles of heading 19.05
formulations. The Committee recommends retention of the current classification of toothpaste products. If the government still sees a need to provide more protection to Taiwan consumers,
[bread, pastry, cakes, biscuits, and
however, the Committee and the toothpaste industry will be more than willing to work with the authorities to make improvements under the current structure.
other bakers' wares]. 9
2005.20.20.00-3
Disappointingly, the Bureau of Foreign Trade (BOFT) in the past year has released only one of the 21 items that this Committee had requested to be removed from the list of categories banned from import from China. That item was “ribbon of man-made fiber.” The status remained unchanged for the other 20 categories listed as completely banned, and for another 17 that are partially banned. Considering the progress made in cross-Strait trade liberalization through the Economic Cooperation Framework
64 WP
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Potato chips and other potato sticks, prepared or preserved otherwise than by vinegar or acetic
Suggestion 3. Accelerate the review and liberalization of China-import restrictions.
Mixes and doughs for the preparation of bakers' wares of
companies would then have to change their current packaging to reassess their ingredients and possibly alter current
exceeding 2 kg Other chocolate preparations, in
10
2103.20.00.00-8
acid, not frozen Tomato ketchup and other tomato
11 12 13 14
2208.90.60.00-4 7009.91.90.00-8 7009.92.00.00-6 7013.37.00.00-8
sauces Korn Other glass mirrors, unframed Other glass mirrors, framed Other drinking glasses, other than
15 16
6302.21.00.00.8 6302.22.00.00.7
of glass-ceramics Other bed linen, printed, of cotton Other bed linen, printed, of man-made fibers
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:19 PM
7010.90.00.10.3
18
2004.10.11.00-7
Containers of glass, of a capacity
2004.10.90.00-1
6208.91.00.00.8
other vest, briefs, panties,
Potato sticks per immediate
negligees, bathrobes, dressing
packing of 1.5 kg or more,
gowns and similar articles, of
prepared or preserved otherwise
cotton
frozen Other potatoes, prepared or
16
7007.19.00.00-8
1
vinegar or acetic acid, frozen Partially Banned Products Other sugar confectionery
17
4819.30.00.00-7
2 3
2309.10.00.00-2 6101.20.00.00-2
sale Men's or boys' overcoats, car-coats,
Sacks and bags, having a base of a width of 40cm or more, paper
18
4823.90.00.90-9
Other papers, paperboard, cellulose wadding and webs of cellulose fibers, cut size or shape;
(including white chocolate), not containing cocoa Dog or cat food, put up for retail
Other toughened (tempered) safety glass
preserved otherwise than by CCC Code 1704.90.00.90-9
Women's or girls' singlets and
exceeding 1 liter
than by vinegar or acetic acid, 19
15
2012 台灣白皮書
17
other articles of paper pul, paper, paperboard, cellulose wadding or webs of cellulose fibers 19
6210.50.00.00.3
Other women's or girls' garments
20
6210.40.00.00.6
Other men's or boys' garments
21
6210.20.00.0000
ski-jackets), wind-cheaters, windjackets and similar articles, knitted 4
6105.20.00.00-8
or crocheted, of cotton Men's or boys' shirts, knitted or crocheted, of man-made fibers
5
6
6106.20.00.00-7
6107.11.00.00-7
Women's or girls' blouses, shirts
Other garments, of the type described in subheadings 6201.11
22
6210.30.00.00.8
to 6201.19 Other garments, of the type
and shirt blouses, knitted or
described in subheading 6202.11 to
crocheted, of man-made fibers Men's or boys' underpants and
6202.19
產業優先議題
capes, cloaks, anoraks (including
briefs, knitted or crocheted, of cotton 7
6108.21.00.00-4
Wo m e n ' s o r g i r l s ' b r i e f s a n d panties, knitted or crocheted, of
8 9
6115.95.00.00.6 6201.13.00.00-0
knitted or crocheted, of cotton Men's or boys' overcoats,
cosmetics regulation. These steps include the elimination of
6202.92.00.00-3
fibers Wo m e n ' s o r g i r l s ' a n o r a k s (including ski-jackets),windcheaters, wind-jackets and similar articles, other than those of heading 62.04, of cotton
11
6205.20.00.00-7
Men's or boys' shirts, of cotton
12
6205.30.00.00-5
Men's or boys' shirts, of man-made fibers
6206.40.00.00-2
Women's or girls' blouses, shirts and shirt-blouses, of man-made
14
The Committee is pleased to note the significant efforts of the TFDA in the past year to improve Taiwan’s
and similar articles, of man-made
13
cosmetics products.
cotton Stockings, socks and other hosiery,
raincoats, car-coats, capes, cloaks
10
Suggestion 4: Reform the regulator y framework for
6212.10.90.00-1
fibers Brassieres, whether or not knitted or crocheted, of other textile materials
harmonization with international practices regarding certain import document requirements, such as the Import Declaration statement, and the drafting of amendments to the Statute for Control of Cosmetic Hygiene that would dispense with pre-broadcast censorship of cosmetics advertisements. We would particularly like to applaud TFDA’s official support for the initiative to promote industry self-regulation on advertisements. TFDA’s continued efforts to engage in regulatory reforms and harmonize more closely with international practices are greatly appreciated, and we look forward to even more opportunity to exchange views with TFDA. In that spirit, we would like to raise a few important issues for TFDA’s consideration: a) Engage in broad-based discussions for establishing advertising guidelines. TFDA has issued a set of guidelines based on past decisions and practices in regulating advertisements, as well as a list of “Dos & Don’ts” regarding the use of particular words and phrases in advertising copy. But because TFDA has so far not been willing to go beyond the scope of existing practices, the guidelines have remained rather narrow. Advertising, particularly for cosmetics, is a dynamic combination of science, commerce, and art, and we believe TFDA can be MAY 2012 • TAIWAN WHITE PAPER
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more ambitious in establishing a broad-based mechanism
content that may or may not be safety or hygiene
that is more inclusive of industry representation, with
related. After such determination, the violator would be
principle-based guidelines that improve regulatory
required to broadcast or publish apologies and corrective
transparency and are more relevant to consumers’ multi-
statements in the time slots, for the duration, and using
faceted interests.
the media “deemed appropriate.” Further, the health
b) Involve industry in the Cosmetics Hygiene Management
administration staff would also be authorized to prohibit
Advisory Committee. We were pleased to learn of TFDA’s
the distribution, display, and sale of the advertised
plan to set up this committee to help handle, among
product for an indefinite period, based not on safety
many topics regarding product safety, the issue of trace
or hygienic concerns but solely on the advertisement’s
levels of chemicals. Again, we believe this body should
truthfulness.
include industry representatives so as to raise the quality
Normally when advertising compliance and penalty
of decision-making by providing input on industry
issues are involved, the businesses and individuals accused
perspectives and consumer relevancy.
are provided with due process protection, either judicially
c) Simplify the registration process for medicated cosmetics.
in the courts or by a highly professional review body
Before the revision of the Statute for Control of Cosmetic
such as the Fair Trade Commission, or both. However,
Hygiene comes into effect, the Committee recommends
the TFDA proposal provides neither the necessary due
that TFDA first simplify and accelerate the registration
process protection nor a credible basis for decision-
and reviewing process for medicated cosmetics. The
making. As mentioned above, it would empower the
possible steps could include a) eliminating the requirement
health authorities to rule on all advertising claims – not
of the certificate of free sale provided by the sourcing
just the health, safety, and physiological efficacy aspects
countries or, alternatively, following the examples of
– which would exceed the regulators’ professional scope
established international practices, and b) exempting the
of competence. In addition, the proposed measure would
registration requirement for selected product categories
give the health authorities enormous power, in effect
that have low safety risk such as sunscreen products.
extending to the ability to ruin a company’s reputation
These changes in the process would enable the industry
and brand equity, or even terminate its right to conduct
to better serve Taiwan consumers by bringing them
otherwise legitimate commercial activities. Placing such
innovative products more rapidly.
power in the hands of administrative officers as part of an
d) Consult with industry regarding Product Information
advertising compliance regime would be unprecedented in
Files (PIF) and other initiatives. For purposes of consumer safety management and market surveillance requirements,
international practice.
We therefore seriously challenge the wisdom of allowing
TFDA plans eventually to implement a PIF system and
unequipped administrative personnel to wield discretionary
other measures such as Product Issue Notification as well
power greater than that of the courts in deciding the fate
as Mandatory GMP certificates. Although these initiatives
of a business on an advertising matter. We strongly urge
are under discussion with the industry associations, this
DOH and TFDA to drop this proposal as inappropriate
Committee strongly recommends that TFDA meet more regularly with industry representatives to better understand
for a country that adheres to the rule of law.
As an alternative, we recommend that TFDA study the
their concerns. There are many issues that government and
feasibility of assigning the tasks of monitoring cosmetic
industry need to work on hand-in-hand. In this regard,
advertisements and determining their compliance with
the commitment of the Bureau of Standards, Metrology
the regulations to a specialized NGO, where guidelines,
and Inspection (BSMI) to consider the practical situations
enforcement, and consumer disputes on advertisements
faced by industry and set up a reasonable timetable for
could be handled professionally by a group of appointed
implementation provides an excellent model for TFDA to
experts. An abundance of highly successful examples of
follow.
this model exists in other countries such as the United
e) Revise the “Corrective Advertisement” and “Product
States, many EU members, Japan, South Korea, Singapore,
Off-Shelf” policy. While this Committee sincerely
Hong Kong, the Philippines, and India, and consumers
appreciates the proposed revision of the Statute for
have always been the ultimate beneficiary. Cooperative
Control of Cosmetic Hygiene to end the requirement for
effort between the government and industry could serve
pre-broadcast censorship of advertisements, two of the
to elevate Taiwan’s practices in regulating cosmetics
proposed substitutes – requiring companies to take out
advertising to the international norm.
corrective advertisements and remove products from the shelves if their advertisements are deemed to be “seriously
Suggestion 5: Reform the functional claim structure and
exaggerating or untrue” – are reasons for grave concern.
expand the food additive list to encourage investment for
The draft amendment stipulates that health administration
dietary supplements.
personnel may determine whether an advertisement or
In the 2011 White Paper, the Retail Committee urged
claim is “seriously exaggerating or untrue” regarding
the government to classify dietary supplements as a distinct
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category, separate from foods or pharmaceuticals. So
exist, however, a more reasonable mechanism to regulate
far this suggestion has not been acted upon, and dietary
functional claims and food additives will need to be in place.
claims that can be made on product labels. Because only very limited information can be communicated, it is impossible
SUSTAINABLE DEVELOPMENT>>
to clearly demonstrate the products’ nutritional benefits
The Committee appreciates the positive feedback from
to consumers, even when those claims are based on well-
Taiwan’s Environmental Protection Administration (EPA)
established scientific evidence. Under the food category,
after our issue – “Recognize pure virgin fiber tissue products
product label claims and food additives are each managed
in the EPA Green Mark system when certified by globally
by lists, provided by the regulator and very limited in scope,
accepted standards of responsible forest management”
specifying what is permissible.
– was first raised in the 2010 Taiwan White Paper and
The limited claims structure constrains consumers’
re-emphasized in 2011. In late 2011, the EPA organized a
information and empowerment when taking dietary
public hearing and invited relevant stakeholders, including
supplement for health promotion, because the products’
tissue manufacturing companies and environmental groups,
nutritional benefits are not allowed to be precisely
to meet together in an effort to reach a degree of consensus.
demonstrated, even though the nutritional content is based
After the Environment Protection Products Evaluation
on well-established scientific evidence.
Committee completed its review of the issue, the EPA on
The restrictive claim structure and limits on food additives
March 9 officially announced a new policy of granting
have discouraged innovation and therefore opportunities for
the Green Mark to facial tissue products that are certified
investment in dietary-supplement manufacturing in Taiwan.
by globally accepted standards for responsible forest
The inability to leverage innovation further impedes the
management. We are gratified by this breakthrough, which
opportunity to develop exports to overseas markets.
will help the Green Mark system to keep pace with global
We recommend that the authorities align Taiwan with
產業優先議題
As a result, heavy restrictions are imposed on the types of
2012 台灣白皮書
supplements continue to be regulated in the food category.
sustainability trends.
international trends in managing dietary supplement claims, such as by adopting the Canadian, Australian, or U.S.
Suggestion 1: Incorporate “Sustainability” concepts into
functional claim structures and by developing a separate
the existing EPA Green Marks system.
“health food” track for products whose nutrients and
T h e E PA’s c o m m e n d a b l e s t e p , m e n t i o n e d i n t h e
nutritional benefits are substantiated by well-established
introduction above, is an excellent start in revising the Green
scientific evidence. The new system should allow for both
Mark system. The Committee hopes that this initiative will
“structure function claims” and “evidence-based treatment
now be followed up by expanding the new standard to
claims.” Here are some examples:
other critical tissue-product categories such as napkins and
- Lutein: Helps maintain eye health
kitchen towels, which are required to contain 100% virgin
- Lycopene: Helps anti-oxidation
fiber under the national CNS standard, as well as to an even
- Phytosterols: Helps maintain cholesterol health
broader product range such as the bath tissue and hand
- Barley beta-glucan: Helps in cholesterol health
towel categories.
- Glucosamine: Helps maintain joint health
As stated in the 2011 White Paper, the renewability of
- Folic acid: Helps prevent neural defects
natural resources has become crucial to both sustainable
- Calcium with vitamin D : Helps prevent osteoporosis
development and economic growth, given the rapidly growing
The food claims and food additives lists will also need to
demand from emerging countries. The use of recycled material
be regularly updated to reflect changes in global practice. We
is not the only means of reducing the environmental impact
suggest that the authorities organize periodic meetings, with
for tissue products. Product life-cycle assessments show that
representatives from industry invited to attend, to review
the carbon footprint produced by recycled-fiber products is in
claim regulations in light of developments in international
fact larger than that for virgin-fiber products, due to emissions
standards and in advanced countries’ practices. We believe
during the recycling and de-inking processes. For this reason,
that proper functional-claim management and expansion of
the responsible forest-management system and “Chain of
the food-additive list would enhance the ability of Taiwan
Custody” certification, which monitor sustainability from the
consumers to promote their health through self-care. It would
very beginning through the very end of the product life-cycle,
also bring public-health benefits to the society as a whole.
have been increasingly promoted across the globe, especially
In addition, multinational companies constantly have
in the developed economies.
to compete internally with counterparts in other countries
According to industry tracking reports, the market share
to attract investment dollars from their headquarters. If a
in Taiwan for recycled-fiber tissue products was less than
successful business case could be built in this market, Taiwan
2% in 2010. In addition, since the annual volume of locally
could become a competitive location for investment resource
produced recycled pulp cannot meet the market demand
allocation. For a successful dietary supplement industry to
and recycled pulp must be imported from overseas, the MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
transportation adds to the carbon footprint. Further, because
The above criteria should apply to all finished products
Taiwan prohibits commercial usage of its forest resources,
and raw materials, subassemblies, components, and
it must import all the virgin-fiber material it utilizes –
accessories for which a manufacturer has demonstrated full
with the bulk of those materials coming from Southeast
conformity to the Green Mark and/or GBM requirements. In
Asian countries such as Indonesia and Myanmar that are
cases where a finished product is not in complete conformity,
considered to be in a severe state of deforestation. If there is
the components should be separately documented, clearly
no appropriate Green Mark recognition system to identify
identifying the conformant and non-conformant amounts in
which tissue products come from sustainable resources and
dry weight or percentages.
which do not, consumers will be unable to differentiate the
Although the Committee recognizes that not all companies
sustainable products from the others. Taiwan could even
will comply with the suggested disclosures, the information
find itself criticized for contributing to the deforestation
collected will nevertheless provide a more accurate indication
phenomenon in Southeast Asia.
of the true environmental footprint of each product/material.
It is therefore critical for the EPA to speed up the
At the same time, we urge the EPA and TABC to seek ways
broadening of its recognition of responsibly managed virgin-
to protect proprietary information through minimal public
fiber products. Applying the new standard to more tissue-
disclosure or public release only of the benchmark criteria
product categories will give consumers clearer practical
that all green-label products/materials have achieved.
guidance on how to engage in green consumption. The
The Committee strongly believes that the adoption of more
Committee suggests further revising the Green Mark system
stringent criteria will further encourage manufacturers to stay
in 2012 to incorporate napkins and kitchen towels made
current with globally accepted standards – thus increasing
from virgin fiber from sustainable sources.
the marketability of Taiwanese products/materials, and reducing the environmental impact of local manufacturing by
Suggestion 2: Stipulate the origins and composition of
demanding a stricter level of information transparency.
products/materials on Green Mark and Green Building Material labeling. The Committee expresses its support for the Green Mark and Green Building Material (GBM) certification
Suggestion 3: Leverage Taiwan's chemical emergency response capabilities throughout Asia Pacific to enhance chemical business sustainability.
systems in Taiwan, and offers some ideas for further
Through the integrated efforts of the Council of Labor
strengthening their effectiveness in lowering CO2 emissions
Affairs (CLA), EPA, Ministry of Economic Affairs (MOEA),
and energy consumption. Given the rapid global advances
and Ministry of the Interior (MOI), the Taiwan Emergency
in environmental product standards, the Committee urges
Response Information Center (ERIC) under the Industrial
the EPA and the Taiwan Architecture and Building Center
Technology Research Institute (ITRI) has become well
(TABC) to take the further step of clarifying the green label
established as Taiwan’s emergency response center. It has
requirements in terms of product/material composition
expanded the function of an Emergency Response Center to
and formulation percentages. To promote environmental
cover all three levels of response capabilities: remote advice
transparency regarding the origins of local products/materials
through emergency hotlines, on-scene expert advice, and
and to further increase their credibility in the international
on-scene physical assistance. In addition, ERIC’s performance
marketplace, we urge the inclusion of the following content
in the area of toxic chemical emergency response has been
on the Green Mark and GBM labels:
widely recognized as among the best in the Asia-Pacific region.
• Summary of Pre-Consumer vs. Post-Consumer Recycled
Chemical emergency response capability is valued as
Content. This refers to data specifying the amount of
one of the key elements to ensure sustainability in the value
recycled material on a dry-weight measurement basis,
chain/supply chain of chemical businesses. In view of ERIC's
or in standard reporting units allowing conversions to
outstanding capability and contributions, the Committee
a dry-weight basis, clearly identified as a percentage
recommends that it seek to play a broader liaison role
of pre-consumer and/or post-consumer recycled
within the Asia-Pacific region by establishing alliances with
content, as defined by ISO 14021-1999. The distinction
multinational chemical companies and emergency-response
between pre- and post-consumer recycled content is
organizations throughout the region. Leveraging ERIC’s
an established criterion of many well-recognized green
unique expertise would contribute to sustainable development
certification programs, including those in the United
throughout Asia. It would also enhance Taiwan’s reputation
States, Hong Kong, Australia, and New Zealand.
as an investment location where chemical business can be
• Regional Information. The location of material extraction and manufacturing for each component
established with confidence that the necessary infrastructure exists to handle emergency situations professionally.
within a finished product/material, indicating the amount (by dry weight or some other measure that can be converted to dry weight) of each component in the finished product by source location.
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income, creates imbalances that diminish the benefits to
As the administration of President Ma Ying-jeou begins
A non-resident company without a fixed place of business
its second term, one of the many important issues demanding
in Taiwan is subject to Taiwan income tax by means of
its attention is tax policy. The Ministry of Finance (MOF)
withholding at the source based on gross income, rather than
has formed a tax reform task force to review the current tax
net income through filing of an income tax return. Under
structure with the aim of achieving greater tax fairness. The
the current tax scheme, a Taiwan resident entity is taxed at
immediate focus has been the capital gains tax, which has
17% of its net income, but a non-resident entity is taxed at
been the subject of vigorous domestic discussion and debate
20% of gross income. This clearly gives unequal treatment to
recently. But there are other tax issues that are equally
resident and non-resident entities. In our judgment, the 20%
important to the government’s objective of heightening the
withholding rate stipulated in the “Standards of Withholding
competitiveness of the global economy. This Committee is
Rates for Various Incomes” – because it contradicts the
pleased that the MOF will take action to review the current
Income Tax Law – should actually have been rendered null
tax policies, and we urge the government as part of the
and void when the corporate income tax rate was reduced.
process to take the following issues into consideration so as
Item 3, Article 3 of the Income Tax Law stipulates that: “For
to create a balanced tax structure and bring Taiwan in line
any profit-seeking enterprise having its head office outside
with the international practice.
the territory of the Republic of China but having income derived from sources in the Republic of China, profit-seeking
Suggestion 1: Lower the individual income tax rate.
2012 台灣白皮書
Taiwan’s competitiveness.
enterprise income tax shall be levied on its profit-seeking
The Taiwan government has taken some important steps
enterprise income derived within the territory of the Republic
in the past few years to improve the investment climate, such
of China.” Item 5, Article 5 of the same law goes on to define
as signing the Economic Cooperation Framework Agreement
the maximum corporate income tax rate as 17%.
(ECFA) with China and reducing the corporate income tax
In addition, comparing the corporate tax rates and
rate to 17%. It is also seeking more aggressively to attract
withholding tax rates of the competing countries listed below,
direct foreign investment and overseas talents to Taiwan.
it is clear that Taiwan is the only country whose withholding
At a top rate of about 40%, however, Taiwan has the
tax rate is higher than its corporate tax rate. The reason why
highest individual income tax rate among the four Asian
a lower withholding tax rate is the norm is that withholding
Tigers (the other Tigers are Hong Kong, Korea, and
taxes are based on gross income and corporate tax on the
Singapore), while its per capita GDP in the past five years has
net. The Committee therefore urges the Ministry of Finance
been the lowest among these countries. Such a high individual
(MOF) to consider reducing the withholding tax rates on
tax burden hinders Taiwan’s ability to attract talent, posing
non-resident entities.
產業優先議題
TAX >>
a challenge to Taiwan’s desire to transform itself into a knowledge-based economy. Reducing the individual tax rate
Country
could in fact contribute to increasing overall tax revenue and
Corporate
Highest
Withholding
Tax Rate
Withholding
tax rate lower
Tax Rate on
than or equal
spurring economic growth.
Non-residents to corporate
In addition, the fact that most of the individual income tax revenue comes from earned income indicates an imbalance in
(Note 1)
income tax
Taiwan Hong Kong Singapore South
17% 16.50% 17% 10%~22%
20% 16.5% 17% 20%
rate? (Y/N) N Y Y Y
Korea China
25%
20%
Y
the tax structure. Another imbalance is the huge discrepancy between the individual and corporate income tax rates; in many countries, including the United States, United Kingdom, Singapore, and Malaysia, the two rates are about the same. The Committee therefore considers that it is time to review the overall Taiwan tax structure and lower the personal income tax rate in the interest of achieving better balance between the goals of increasing tax revenue and spurring
1: Without double taxation agreement
economic development. Su g g e s t i o n 2 : R e d u ce t h e w i t h h o l d i n g t a x rat e o n
Suggestion 3: Provide clear instructions for determining
non-resident income to 17% or lower.
whether and how a payment should be treated as Taiwan-
The decrease in the corporate income tax rate to 17%
sourced income.
starting from January 1, 2011 helps boost Taiwan's
In our 2011 position paper, we addressed the problem that
competitiveness in the Asia-Pacific region. But undertaking
our corporate members encounter when trying to apply the
this reform without simultaneously addressing its impact
“Guidelines for Determining Taiwan-sourced Income,” and
on other elements of the current income tax system, such
we urged the MOF to resolve the issue by (i) specifying the
as withholding tax rates on non-resident Taiwan-source
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from a Taiwan entity would be deemed non-Taiwan sourced
must be treated as Taiwan-sourced because the service
income; and (ii) stipulating, for a payment consisting of both
purchaser is a Taiwan entity. Accordingly, the tax authorities
Taiwan-sourced and non-Taiwan sourced income, a feasible
ask the foreign entity to divide the payment into Taiwan-
method of determining what percentage of the payment
sourced and non-Taiwan sourced and provide documents
should be treated as Taiwan-sourced income.
showing the amount of Taiwan-sourced income. The foreign
The MOF responded that no issue in fact exists, because
entity is unable to provide any document showing the
(i) the Guidelines provide clear criteria for determining
amount of Taiwan-sourced income, since there is none, and
non-Taiwan sourced income; and (ii) in a case where a
consequently the full amount of the payment is subject to
Taiwan entity has withheld income tax upon making a
20% withholding tax.
payment to a foreign company, the Guidelines allow the
We ask the MOF to scrutinize the issue further and provide
foreign company to (a) file an income tax return, (b) divide
a feasible solution, for example applying a deemed profit rate
income into Taiwan-sourced and non-Taiwan-sourced, (c)
to determine the amount of Taiwan-sourced income.
deduct costs and expenses from its Taiwan-sourced income, and (d) apply for a refund of any over-withheld tax. We understand the MOF's point in (i) above, but in
Suggestion 4: Reconsider the current taxation on foreign enterprises’ drop-shipment transactions in Taiwan.
practice the Guidelines do not resolve the issue. In fact,
To expand their role within the world supply-chain
because many companies, domestic and foreign, are still
process and remain competitive in this dynamic business
encountering problems, we feel the need to bring it up once
environment, Taiwan companies engaged in contract
again in this White Paper.
manufacturing have been striving to upgrade their operations
The issue arises when a foreign entity receives a payment
to provide processing, assembly, and testing services for their
from a Taiwan entity for services rendered completely
foreign vendors on a drop-shipment basis (shipping directly
outside of Taiwan. While such a payment should be treated
to their customer’s customers outside Taiwan). Many Asian
as non-Taiwan sourced income pursuant to the Guidelines,
countries, including Taiwan, have regarded the business
Taiwan entities usually insist on withholding income tax at
opportunities derived from conducting drop shipments to be
the time of making the payment, unless the foreign entity
one of the main current drivers of business growth. Taiwan
provides proof of the Taiwan tax authorities' confirmation
has set up several industrial zones specifically to encourage
that the total payment should be treated as non-Taiwan
such business as part of its vision of being an international
sourced income. They adopt this stance because of a
logistics center and “Technology Island.”
Resolution, adopted at a judicial conference in May 2010,
According to the MOF, the value added in Taiwan during
which states that such payment should be treated as Taiwan-
the drop-shipment process will be taxable in Taiwan if the
sourced income because the services, even though rendered
sale was “completed in Taiwan” – defined as meaning that
outside of Taiwan, are for use within Taiwan.
the buyer and the sales terms have been determined, and the
In reply to applications seeking clarification of this point,
sales orders received, before the products leave Taiwan. (The
the tax authorities usually instruct the applicant not to treat
transaction would also trigger Taiwan taxes if the goods sent
the total amount of payment as non-Taiwan sourced income,
to the buyer require further processing). This view of sales
arguing – in line with the Resolution – that it is impossible
completion is totally contrary to international tax practice
for the services to have been completely rendered outside of
and fails to recognize the basic nature of the drop-shipment
Taiwan when the payer is a Taiwan entity. In other words,
process, since a foreign company will not place a contract
despite the fact that the Guidelines provide clear criteria for
order with a Taiwan enterprise unless it already has a buyer
determining non-Taiwan sourced income, the Guidelines
for the goods.
are being ignored in practice because of the Resolution. We
The drop-shipment tax issue is not alleviated by the
therefore urge the MOF to further clarify the circumstances
tax incentives available in special industrial zones, such as
under which the total amount of a payment may be deemed
tax exemption on income earned from storage or “simple
non-Taiwan sourced income.
processing,” since the activities involved are not limited to
With respect to the second part of the MOF's response
those functions. Neither does the existence of a tax treaty
above, the proposed solution seems reasonable, but again
help, since the business activities in question go beyond the
does not work in practice. In a case where all the services
pure storage or delivery functions covered by such treaties.
are rendered offshore, it is impossible for the foreign entity
The Committee is not asking for any special tax treatment
to divide the payment for said services into Taiwan-sourced
for foreign business, but urges the MOF to reconsider its
and non-Taiwan sourced and then apply for a refund of
position on the definition of “sales completed in Taiwan”
the tax withheld by the payer. To cite an example, a foreign
in drop-shipment cases so that Taiwan can align itself with
entity receives payment for providing service to a Taiwan
international tax practice and remain competitive in the
entity in loaning the latter's offshore securities outside of
world supply-chain business.
Taiwan. Although the service is entirely rendered offshore,
When this issue appeared in last year’s White Paper,
the tax authorities insist that a portion of the payment
the MOF’s response was simply to repeat the current tax
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rulings, without directly addressing the arguments raised by
encouragement took the form of tax exemptions on the
the Committee.
royalty income earned by foreign enterprises from the
list of items eligible for royalty tax exemption.
Historically, Taiwan’s economic development relied m a i n l y o n l a b o r- i n t e n s i v e m a n u f a c t u r i n g , a n d t h e
For years, the Taiwan government has sought to upgrade
transferred production know-how was utilized within
the level of domestic industry by encouraging technology
Taiwan. In recent years, however, Taiwan's industrial
transfer from abroad and granting it favorable tax treatment.
structure has gradually evolved from a concentration on
Tax exemption was granted on royalties paid for the use of
low-value-added, labor-intensive industries to one of high-
specific patents, trademarks, and special licensed rights as
value-added, capital- and technology-intensive industries.
defined by the tax authority and governed under Item 21,
As part of that process, Taiwanese enterprises moved much
Article 4 of the Income Tax Act (ITA).
of their lower-end and medium-value production overseas,
Unfortunately, the definition of “Special Licensed Rights”
and consequently the advanced production technologies
eligible for such treatment expired in March 2011 and the
licensed by Taiwanese enterprises are frequently utilized
government has not yet announced a new definition. As a
not in Taiwan, but rather by the companies’ subsidiaries or
result, royalties for know-how or trade secrets paid to the
contract manufacturers offshore.
foreign owners are now subject to taxation, resulting in a
For this kind of business model, however, the Taiwanese
significant increase in costs for local companies seeking to
tax authorities have always rejected applications for tax
upgrade their technology or introduce innovative know-how.
exemption under Item 21, Article 4 of the ITA on the ground
The ITA also requires that applicable patents be filed
that the licensed production technology was not utilized
in Taiwan. But published government statistics show that
by the Taiwanese enterprise itself. This interpretation
patent filing in Taiwan requires an average of 40 months to
creates a limitation not found in the law, increasing
complete, and by that time the business opportunities may
the cost of conducting the low-value-added production
have vanished or the technology become out-of-date. Under
activities overseas and presenting a barrier to the industrial
these circumstances, foreign patent-owners may be unwilling
restructuring that the Taiwan government has wished to
to spend the time, money, and effort to file their patents in
foster. The Committee therefore recommends that the MOF
Taiwan.
issue a tax ruling clarifying that the tax exemption for
The consensus among government officials and the private
royalties cited in Item 21, Article 4 of the ITA should not be
sector is that for domestic industry to enhance its global
limited to patents and techniques used in the licensee’s own
competitiveness and add value to its products or services, it
facilities in Taiwan.
is imperative to introduce innovative technologies and know-
Furthermore, even under the tax authorities’ current
how from advanced countries – some in the form of patents,
interpretation, the royalty payments should be treated as
but mostly as special know-how or trade secrets. This
non-Taiwan source income as per Item 6, Article 8 of the
strategy should be encouraged and supported by favorable
ITA and based on the principle of consistency. Instead,
tax policy, as was the case before March 2011.
the tax authorities have treated the royalties as Taiwan-
The Committee therefore urges the government to take the
產業優先議題
Suggestion 5: Include foreign patents and know-how in the
2012 台灣白皮書
licensing of their patents, trademarks, and know-how.
source income by referencing Item 7 of the “Guideline
following action:
for Determination of Taiwan Source Income” stipulated
1. Include foreign patents filed in advanced countries (such
in Article 8 of the ITA, which says: “Royalties paid for
as the United States, Europe, and Japan) in the Royalty
intangible assets received by Taiwan enterprises but used
tax exemption list under Item 21, Article 4 of the ITA.
overseas through subcontracted processing, manufacturing
2. Clearly define the “Special Licensed Rights” to be covered
or research shall be considered as Taiwan-source income.”
under Item 21, Article 4 of the ITA, including the specific
Clearly, the tax authority’s position on royalty tax exemption
industries and types of know-how that are eligible,
is contradictory to that of the Guideline. Since the existence
and permit advanced manufacturing know-how and
of these varying stances is detrimental to the fairness and
trade secrets (as defined and approved by the Industrial
reasonableness of Taiwan’s tax environment, the Committee
Development Bureau) to be included under the coverage
requests that the MOF remove the discrepancy either by
of “Special Licensed Rights.”
issuing a tax ruling or amending the above-mentioned Guideline, in order to take a consistent position as to whether
Suggestion 6: Extend the tax exemption on royalties
the licensed production technology under the business model
beyond intangible properties used for manufacturing
described above is in fact utilized in Taiwan. If the MOF
within Taiwan.
supports the current position of the Taiwan tax authorities on
F o r m a n y y e a r s , t h e Ta i w a n e s e g o v e r n m e n t h a s encouraged foreign enterprises to engage in technology
this question, it should then treat related royalty payments as non-Taiwan source income.
transfer to Taiwanese enterprises, in the interest of economic development and the upgrading of domestic industry. The MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
Suggestion 7: Reduce the withholding tax on technical
of intangible assets for purposes of income-tax deduction
service fee payments to Chinese companies.
if they are not among the explicitly mentioned five types
More and more U.S. corporations have established their
of intangible assets. This practice has stirred widespread
regional headquarters or Asian shared service centers in
discontent among taxpayers. It also causes inconsistent tax
China. As a result, their affiliated companies in the Asia-
treatment because the capital gains, if any, generated by a
Pacific region – including those located in Taiwan – are
Taiwanese seller for selling an intangible asset other than one
increasingly utilizing services provided by Chinese-based
of the five types are deemed to be Taiwan-sourced income,
regional headquarters and shared service centers, including
while the amount paid by the buyer is not recognized as an
group managerial services as defined under Article 25 of
intangible asset and thus not entitled to amortization.
the ITA. The Taiwanese affiliates typically deduct 20% in
A close reading of Article 60, however, shows that the
withholding tax when paying the service fees to the Chinese
five types of intangible assets are mentioned for illustration
regional headquarters or shared service centers.
purposes only. The word “etc.” in that provision clearly
Currently there is no alternative, since in the absence of a
indicates that the list is not meant to be exhaustive, and
tax treaty between China and Taiwan, Article 25 explicitly
should additionally cover all intangible rights similar to those
excludes Chinese applicants from using the reduced 3%
explicitly enumerated. In other words, Article 60 should
withholding tax rate (15% of the revenues deemed as taxable
cover all intangible assets that have economic value or may
income subject to 20% withholding tax).
generate royalties or capital gains when being licensed or
Another problem stems from Article 8 of the ITA, which
disposed of. The Committee urges the MOF to clarify the
governs the definition of Taiwan-sourced income. The tax
meaning of Article 60 so as to avoid any disputes between
office generally views the payment of service fees to foreign
taxpayers and the tax authorities over its interpretation.
entities as “business profit” or “other income” sourced
Trade secrets should be one of the additional types of
from Taiwan, and concludes that the 20% withholding
intangible assets covered by Article 60, because trade secrets
tax applies even when the services are rendered offshore.
are enumerated together with other intangible assets of the
It considers that the participation or assistance of Taiwan
same sort in Article 8 of the ITA. That article defines Taiwan-
entities or individuals is required to perform the service,
sourced income to include, among other things, royalties
or argues that the services are consumed in Taiwan. As
obtained from patents, trademarks, copyrights, trade secrets,
mentioned in Suggestion 3 above, the Resolution adopted at
and franchises by virtue of being made available for use by
a judicial conference in May 2010 states that payments made
other persons in Taiwan.
to a foreign company should be treated as Taiwan-sourced
Other types of intangible assets that should be covered
income, because the services, even though rendered outside of
by Article 60 include research and development data,
the Taiwan, are consumed by the Taiwan company.
customer data, and production technologies. In Article
A further unfavorable aspect of such transactions is that
7 of the Guidelines the MOF has established to help the
the 20% withholding tax applied in Taiwan is generally not
tax authorities and taxpayers determine Taiwan-sourced
eligible for a foreign tax credit in China, since Article 23 of
income under Article 8 of the ITA, the definition of royalties
the PRC Enterprise Income Tax Act allows foreign tax credits
refers to intangible assets as including, among others,
only for taxes levied on income sourced outside of China.
unregistered trade secrets and special technology, research
As the said services are rendered in China for the benefit of
and development, franchise rights, marketing networks, sales
Taiwanese affiliates, foreign tax credits may not be applied.
data, operations data, customer data, channel agencies, or
Under these conditions, the result is double taxation. For
other rights that have economic value.
the sake of strengthened cross-Strait economic ties and fairer
In the interest of consistency and to truly reflect legislative
tax treatment for Chinese corporations, we urge the revision
intent, Article 60 should be construed as broadly as possible
of Article 25 to make the payment of technical service fees
to additionally cover at least the types of intangible assets
to Chinese entities eligible for preferential tax treatment As
mentioned in Article 7 of the Guidelines, whether or not they
an alternative, similar tax mitigation mechanisms could also
are explicitly enumerated in Article 60.
be incorporated into the Economic Cooperation Framework Agreement between Taiwan and China. Suggestion 8: Clarify the meaning of Article 60 of the Income Tax Act.
Taiwan’s stature as the development and manufacturing
A r t i c l e 6 0 o f t h e I TA r e a d s : “ O p e r a t i n g r i g h t s ,
hub for much of the world’s high-tech hardware (including
trademarks, copyrights, patents, franchises, etc., are
IT systems and computer components, flat panel displays,
considered assets only if they are purchased from other
and the emerging clean-tech and biotech sectors) has made
persons.” Requiring that intangible assets recognized for
it a point of great interest for the world’s major technology-
income tax purposes be limited to the types listed in that
oriented companies. More than 90% of the world’s notebook
article, the tax authorities have disallowed the amortization
computers and tablets are designed and made by Taiwanese
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TECHNOLOGY >>
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:20 PM
entrepreneurs are typically counseled to incorporate the
key electronic components, and to such other widely used
parent company outside of Taiwan, even when their main
products as digital cameras and even electric wheelchairs.
operations will be located here. We believe that revising the
Taiwan’s ascent to a position of global leadership
Company Law to help meet the specific needs of emerging
has been fostered by strategic policy initiatives by the
tech firms and their investors would yield great results. The
government, particularly from the Ministry of Economic
Committee would welcome a full review of such provisions
Affairs (MOEA). Today, the country is eager – and well-
as limitations on the issuance of preferred stock, the
positioned – to build upon its recognized role as the
requirement for a company to offer shares to employees,
preeminent center of technology manufacturing. It looks
and the requirement for a venture fund to have a board of
forward to evolving into a more value-adding role in the
directors, as well as issues pertaining to uncertainties about
world of technology – moving up the value chain to become
stock-vesting provisions, the absence of an English-name
a hub for innovation. To attain this objective, however, it
registration system, and other concerns. Some specific areas for recommended action include:
environment that encourages the influx of technologies and
a) Ease – and preferably eliminate – the regulatory
provides fertile ground for local and foreign startups, as
approval process needed before a startup can bring
well as for well-established multinational corporations and
in funding from outside Taiwan. Taiwan's foreign
research and development centers.
investment approval (FIA) process was designed
The Technology Committee’s focus has been on two
generations ago, when Taiwan was poor and foreign
tracks: fostering sustained growth and innovation in the
currency was scarce. It has achieved its goal. At the
local technology sector, and facilitating the inflow of world-
present time, FIA only adds management time, delay,
class technologies. As mentioned below, we see several areas
and expense for new foreign-invested startups, exactly
of growing strain for the international and local technology industries operating here, and urge the government to take decisive steps to relieve them.
what they can least afford. b) Liberalize regulatory restrictions on venture funds
產業優先議題
is essential for Taiwan to continue to cultivate a business
2012 台灣白皮書
firms; the country’s market leadership also extends to many
in Taiwan to enable them to qualify more easily for funding from the government and state-owned
Suggestion 1. Accelerate the adoption of policies and
banks. These regulations are currently so onerous
programs to encourage technology-oriented startups.
that local venture funds and startups frequently
According to Taiwan’s Council for Economic Planning
choose to forego investments from these sources so
and Development, technology-intensive products accounted
as to gain more flexibility. Besides keeping startups
for a remarkable 52% of the country’s export value in
from working with many vital Taiwanese institutions
2011. But essential to maintaining and even enhancing
and preventing those institutions from engaging
Taiwan’s competitiveness in the tech sector will be its ability
thoroughly with startups, this situation throttles the
to encourage and cultivate new start-up enterprises as
flow of capital into the Taiwanese entrepreneurial
continuous vibrant sources of new ideas, approaches, and
ecosystem and heightens the propensity of startups to
technologies.
seek funding and leadership from outside Taiwan.
Given the strength of its domestic high-tech hardware
c) Revise laws and regulations that prevent the
manufacturing sector, Taiwan has the potential for
formation of venture funds as they have emerged
producing a brisk flow of innovative startups, emulating the
in other countries – via limited partnerships and
success attained by Silicon Valley, Israel, and Singapore, and
limited liability companies that separate management
giving Taiwan the opportunity to position itself as a hub for
from investment within a single entity, provide for
international entrepreneurship and a gateway to Greater
mandatory capital calls on investors, and avoid
China.
double taxation.
Interest by would-be entrepreneurs in creating startups
d) Enable international entrepreneurs to obtain “startup
has been increasing, and the Small and Medium Enterprise
visas” to come to Taiwan to establish businesses
Administration (SMEA) and other government agencies are
together with Taiwanese partners, while also creating
actively encouraging that trend. A Startup Day at National
internship opportunities for international students.
Taiwan University this March attracted 700 participants; the
Such programs could be modeled on the J1 Visa
Startup Labs and Startup Weekend, partially hosted by the
Program in the United States.
semi-governmental Institute for Information Industry, have fostered the incubation of a cluster of new firms. Similarly,
Suggestion 2. Address the systemic policy weaknesses
the government has funded programs at the national
responsible for the current unhealthy situation in the
universities to encourage innovation.
display industry.
Despite some impressive progress toward building a
The flat panel display industry, one of the mainstays of the
fertile environment for startups, however, young enterprises
Taiwanese economy, is in trouble. We urge the government
in Taiwan still face some severe impediments. As a result,
to take further steps to strengthen this industry and assure its MAY 2012 • TAIWAN WHITE PAPER
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industry committees priority issues
2012 TAIWAN WHITE PAPER
continued sustainability. Taiwan has one of the world’s largest production capacities for flat panel displays (plus a large related supply
in Taiwanese panel manufacturing operations to form alliances.
chain infrastructure), which requires stable and profitable
c. Provide funding support for research on the next
market conditions to support it. The display industry
generation of display technologies (such as new LCD
accounts for close to 10% of Taiwan’s GDP and some
designs, AMOLED, and other developments).
16% of Taiwan’s exports to China. It provides hundreds of
d. Provide tax incentives sufficient to encourage the
thousands of jobs, and is a significant source of tax revenue.
introduction of IP or know-how for advanced display
Over the past years, many billions of dollars in capital
technology. To accommodate the introduction of
have been invested in the industry, both directly and in its
foreign IP or know-how, it is also necessary to
upstream (components and materials) and downstream
provide a clear interpretation of the “special license
(modules and systems) elements, broadly supported by
rights” governed under Item 21, Article 4 of the
Taiwanese banks.
Income Tax Act.
The importance of display production to Taiwan has not
e. Negotiate with China to obtain zero tariff rates on
translated into financial strength for the industry, however.
panels and display components exported across the
The health and sustainability of the sector is currently at risk,
Strait.
with the leading LCD makers collectively operating with net losses of about 25% of their annual gross incomes. The display industries in the other major producing countries – Japan, Korea, and China – are facing similar
Suggestion 3: Reduce the withholding tax for foreign entities supplying services and intellectual properties to Taiwan entities.
challenges due to such factors as excess capacity, the highly
Although the Committee recognizes that Taiwan needs
capital-intensive nature of the business (new fabs cost
to raise tax revenue, it believes that the 20% withholding
billions of dollars to build), and the fact that the industry’s
tax imposed on foreign companies supplying professional
products have become largely indistinguishable commodities.
services and intellectual property to Taiwan entities is both
But some of the challenges faced today by the Taiwanese
unfair and contrary to Taiwan’s own economic interests. The
companies are endemic – consequences of the earlier success
Taiwan economy is highly dependent on international trade,
in building the entire Taiwanese industry as ODM contract
but the 20% withholding tax restrains Taiwan’s trading
suppliers. While companies in some other countries focused
prowess by effectively placing an input tax on Taiwan
on conceptualization, software, marketing, and branding, the
companies’ cost of sales. The burden of this tax will grow
Taiwanese competitors focused on creating scalable, low-cost
heavier as Taiwan’s economy continues transforming from
systems for making devices that are designed and marketed
a manufacturing base using imported raw materials and
by others.
components to a services center using imported services and
A tactical approach to improving the industry’s health –
intellectual properties.
shifting production away from large panels (for televisions
The common belief is that the 20% withholding tax is
and computer monitors, whose markets have been shrinking
paid by overseas service-providers, and so is a cost to foreign
in recent years) and toward small displays (such as those for
parties rather than to Taiwanese buyers. In fact, a Taiwanese
mobile phones, where demand is rising) – cannot produce a
company will usually decide to buy international services
sustainable, strategic advantage for Taiwanese firms. Because
because no alternative local service-providers of comparable
of the industry’s importance to the Taiwanese economy,
quality exist. Due to that lack of leverage, the Taiwanese
we urge the government to work closely with the leading
buyer typically winds up absorbing all or a large part of the
industry players and financial institutions to stabilize the
withholding tax, which becomes an additional cost of doing
sector and enable it to create enduring structural advantages.
business. If the imported service is an input for a product or
The objective should be to accelerate innovation, so that
service for export, the additional cost of the withholding tax
Taiwanese manufacturers can sell differentiated displays that
will make the Taiwanese company less competitive. If the
command high prices, with more of the market power in the
Taiwanese company is selling its product or services locally,
hands of leading Taiwanese entities.
the company likely will pass on its incremental cost to
Our specific recommendations are:
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b. Further encourage Chinese TV brand makers to invest
Taiwanese consumers in the form of higher prices.
a. Enact amendments to strengthen the Trade Secrets
Further, the 20% withholding tax discourages Taiwanese
Protection Act to reduce the leakage to outsiders
companies from procuring best-value international services,
of intellectual property associated with panel
instead favoring lower-quality, less-competitive alternatives.
design, materials, and production. Such leakage
Finally, the withholding tax is often a point of friction
of critical know-how, which makes it too easy for
between Taiwanese buyers and foreign suppliers, tying up
competitors to enter the market without investing in
time and resources in disputes about which party will absorb
IP, contributes to excess capacity, price erosion, and
the cost. This is particularly true because Taiwan imposes
higher tariff barriers.
withholding tax in many situations in violation of established
TAIWAN WHITE PAPER • MAY 2012
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upon on a case-by-case basis. In addition, the current practice of requiring a bidder is
We understand that the Tax Committee is raising the
undertake in writing that it is offering its lowest price in a
same issue in its position paper but from a broader context.
government bid for IT services may run afoul of the principle
Considering the importance of this issue to the high-tech
of fair competition, which lies at the heart of the modern
industry, this Committee wishes to join the Tax Committee in
market economy. The bidder should be allowed to submit an
urging the government to take immediate action to improve
offer, whether at a high price or low price, based on its own
Taiwan’s long-term competitiveness.
commercial considerations.
Suggestion 4: Increase spending on software and ICT
Commission (PCC) in 2010 sought to revise the law to delete
services.
the lowest price bid requirement, but unfortunately the draft
Given the above factors, the Public Construction
Within the Information Communications Technology
has not been accepted by the Executive Yuan. We strongly
(ICT) sector, Taiwan continues to concentrate heavily on the
believe that the article still needs to be amended to address
hardware portion, with insufficient attention to software and
the concerns mentioned above.
ICT services. According to the most recent figures available,
In addition, the PCC announced a model contract for
software and services account for less than 8% of the total
government procurement of IT services, but some of its
revenue for Taiwan’s ICT industry, a far lower percentage
provisions need to be enhanced to create a truly fair and
than in neighboring countries. In addition, whereas software
friendly procurement environment in Taiwan:
and services constitute approximately 61.3% of global ICT
a). Limitation of Liability (LOL). Unlike IT products,
spending, for Taiwan the figure is only 37.7%. This trend
which are standardized with certain industry-
needs to be reversed if Taiwan’s economic development is
prevalent specifications, IT services are often
not to suffer over the long run. Hardware manufacturing
customized to meet the government client’s unique
tends to be commoditized over time, leading to eroding profit
needs. That being the case, LOL is critical to the
margins, whereas margins in software and services are much
IT services supplier’s ability to manage and control
more resilient.
the risks associated with the performance of those
Given that Taiwan’s ICT spending as a proportion of GDP
services. While the model contract provides for LOL,
remains quite low compared with other economies, including
it also allows certain exclusions. For example, a
the other three Asian Tigers, we urge the government to
third party’s claim of IP infringement is not capped.
set a goal of doubling the current levels of both public
The general international practice in a government
and private-sector national spending on software and ICT
bid is that the supplier is not responsible for such
services over the next three years in order to boost Taiwan’s
IP infringement of a third party’s software product.
innovativeness and competitiveness. The goal should also
If there is no cap on a third party’s claim of IP
include bringing the level of such spending to the equivalent
infringement (and similar claims), the unlimited
of 3% of GDP in that timeframe.
liability would leave the supplier with no way
2012 台灣白皮書
suppliers.
產業優先議題
international norms, surprising unsuspecting foreign
to manage and control the risks arising from its Suggestion 5: Modify the unfair terms and conditions in the government procurement law and model contract.
performance. b). Caps on Service Level Agreement (SLA) penalties.
The Committee urges the government to modify the
It is a widely accepted industry practice to place a
unfair and unreasonable terms and conditions in both the
cap on the penalties that can be imposed for SLA
Government Procurement Act (GPA) and the government-
non-compliance. Such caps are included in Taiwan’s
procurement model contract as it applies to Information
other model contracts for government procurement,
Technology (IT) services.
including the construction contract, engineering
Item 1 of Article 59 of the GPA states that in the case
technical service contract, and labor procurement
of selected or limited tender bids, the bid price shall be no
contract. The model contract for IT services should
higher than the lowest price the bidder has offered in other
follow the same example.
tenders under the same market conditions. In practice, the
c). Period of Confidentiality. It is unreasonable
competent authority will enforce this requirement by asking
to impose an indefinite obligation to maintain
the bidders to pledge in writing that they will adhere to that
confidentiality. The legal system accommodates
stipulation.
periods of confidentiality of different lengths in
But defining the “same market conditions” is problematic
accordance with the different levels of classification
when each bid has its own unique cost structure, price
for the confidentiality of government information.
consideration, etc., aside from the fact that the market
But no law provides for an indefinite period of
(especially in the IT industry) is constantly fluctuating. Since
confidentiality. Unless otherwise required by law, the
it is virtually impossible to find two bids that have exactly
confidentiality period should be set at no more than
the same market conditions, the bid price should be agreed
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2012 TAIWAN WHITE PAPER
d). O w n e r s h i p o f t h e c o p y r i g h t o f t h e b i d d i n g
Taiwan be able to enjoy the substantial economic, social, and
proposal. The Copyright Law dictates the principle
environmental benefits that full participation in the digital
of authorship as determining the ownership of a
economy can deliver.
particular work. In line with this principle, because
This position paper is intended to help focus attention
the bidding proposal is produced by the bidder,
on impending telecom and media-related changes that will
ownership should reside with the bidder rather
affect Taiwan’s ICT sector and other industries, as well as the
than the government. Further, since the bidding
society as a whole. The member companies of AmCham’s
proposal generally contains information and know-
Telecommunications and Media Committee hope to make a
how essential to the bidder’s competitive capability,
contribution to the process of responding to those changes
it is not appropriate for the government to retain
by offering ideas based on our day-to-day operational
ownership of the bidding proposal.
experience, both in this market and internationally. In this
e). Changes in project team members. Given that the
industry committees priority issues
supplier cannot predict nor control such occurrences
spirit, we look forward to engaging in increased dialogue and consultation with the Taiwan authorities.
as a team member’s death, retirement, or resignation
We have proposed four main suggestions in this paper: 1)
during the project, it is unreasonable to impose any
Welcome foreign investment into Taiwan’s telecom industry in
penalty on the supplier due to such changes in the
light of WTO commitments; 2) Resolve spectrum and other
composition of the team.
issues to enhance Taiwan’s competitiveness in mobile internet
f). No access to non-published financial information.
services; 3) Establish a new approval system for channels to
Although the supplier may provide relevant written
help speed the introduction of new technologies and services;
documentation upon the government’s request to the
and 4) Create a fair and competitive environment for the era
extent necessary for fulfilling investigation and audit
of digital convergence.
purposes, the supplier under no circumstances should
By helping to elevate Taiwan’s international reputation and
be obligated to provide its non-published financial
competitiveness, introducing new technology, and creating
information to the government. Such non-published
more high-value job opportunities for the Taiwanese people,
financial information is protected as the supplier’s
AmCham member companies contribute to the Taiwan
trade secrets, and in most cases is irrelevant to
government’s goal of building the domestic economy. In light
the supplier’s performance of IT services to the
of that common objective, we hope that our suggestions
government. It should therefore be clearly stated
below will be reviewed by appropriate officials at the
in the model contract that the government shall
Executive Yuan-level in the interest of stimulating increased
not have the right of access to any non-published
business confidence and expanded investment opportunities
financial information of the supplier.
for Taiwan.
g). Special characteristics of IT services and software products. As mentioned above, IT services and
Suggestion 1: Relax cross-Strait investment restrictions on
software are quite different in nature from IT
the telecom industry in light of WTO commitments.
hardware products, and do not lend themselves to
When it acceded to the WTO in 2002, Taiwan committed
“one-size-fits-all” model contracts. At the very least,
to permit foreign investment in basic telecom-service (Type
portions of the model contract need to be tailored
I) companies of up to 49% of the shareholding in direct
to satisfy the special characteristics of particular IT
investment and up to 60% in combined direct and indirect
services and software products. We suggest that the
investment. But Type I telecom businesses are still prohibited
government clearly identify the articles requiring
from accepting cross-Strait investment, and other policies
special attention and perhaps modification, so as
restrict Taiwan players’ ability to invest in the telecom sector
to alert government procurement entities to the
in China. As a result of these regulatory restrictions, Taiwan
diverse conditions that may need to be reflected in
companies are unable to take effective advantage of market
the contract and thereby avoid misunderstandings
opportunities, and their ability to promote their business on
between the government and the supplier.
a regional basis is impeded. Eliminating the restrictions on cross-Strait investment in the telecom sector (especially those on investment from China to Taiwan) would be consistent
TELECOMMUNICATIONS & MEDIA >>
Taiwan operators to develop the scale necessary to play a leading role in the Chinese market.
To ensure effective market competition, safeguard the
Given Taiwan’s well-developed IT and telecommunication
public interest, promote the development of communications
industry supply chain, boosting cross-Strait telecom-sector
services, and enhance the nation’s competitiveness,
investment would strengthen not only the telecom business
Taiwan needs to adopt a comprehensive approach to the
itself, but also such upstream and downstream industries
telecommunications and media sector. Only in that way will
as IC design, mobile phone manufacturers, and value-
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with Taiwan’s WTO commitments, while also allowing
TAIWAN WHITE PAPER • MAY 2012
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report published in April, the Global Mobile Suppliers
opportunities. Moreover, relaxation of the current regulations
Association (GSA) refers to LTE as the fastest developing
would help bring overall cross-Strait investment flows –
mobile system technology ever. There are now 312
currently heavily skewed toward Taiwan investment in China
operators investing in LTE in 98 countries, and GSA
– into greater balance.
forecasts commercial operations by 129 LTE networks in
We realize that in considering the relaxation of cross-
57 countries by the end of this year.
Most developed countries around the world as well as
about national security, personal data protection, and other
neighboring Asian countries have launched 4G service
non-economic factors. However, Taiwan’s financial and high-
in order to resolve issues faced by 3G, particularly those
tech industries (including flat-panel displays) were regarded
of insufficient spectrum and network congestion. For
as sensitive sectors barred from accepting Chinese investment,
example, U.S. operator Verizon launched its FDD-LTE
but they have been opened to such investment step by step
service in 2010, and AT&T followed in 2011. In this
from last year without any adverse impact on Taiwan’s
region, Japan’s NTT DoCoMo launched FDD- LTE
sovereignty or security. The same should be the case for the
in 2010, and Hong Kong’s CLS, Korea’s SKT, and
telecom industry.
Singapore’s Singtel did so in 2011. The build-up of the 4G
Rather than applying the logic that Chinese investment in
service and operation eco-system in other markets has thus
the telecom sector must be either totally forbidden or fully opened up, the authorities should adopt the gradualist model
minimized the risk for deployment of FDD-LTE in Taiwan.
The Asia Pacific is also the world leader in TD-LTE
utilized for investment in the flat-panel display, financial, and
trials, with 18 operators testing the technology during
other important industries. We recommend amending the
the fourth quarter of 2011. The industry predicts that
regulations to allow at least 30-40% shareholdings from the
large TD-LTE deployments in China and India will drive
mainland in Taiwan’s Type I telecom businesses. In addition, we request that the National Communications Commission
substantial economies of scale this year.
To catch up with neighboring countries that have
(NCC) and the Investment Commission of the Ministry of
already launched 4G services, the Committee urges
Economic Affairs clarify the otherwise rather vague term
the government to accelerate its schedule for releasing
of “national security” concerns as to how they may impact
new spectrum so as to expedite the introduction of 4G
investment-approval decisions. More explicit guidance would
technology. We believe that Taiwan can be a successful
enable both Taiwanese and Chinese telecom operators to
case in facilitating the mobile internet revolution and
better prepare to take advantage of coming opportunities for
4G technology, and therefore become a good example
cross-Strait investment.
for other countries to learn from. The development of
產業優先議題
Strait investment restrictions, the government has concerns
2012 台灣白皮書
added software service suppliers, bringing additional market
domestic mobile internet services will also help create Suggestion 2: Resolve spectrum and other issues to
a positive ecosystem for the benefit of local equipment
enhance Taiwan’s competitiveness in mobile internet
manufacturers. We ask that the government consider
services.
releasing the new spectrum for 4G technology deployment
Market forecasts indicate that global and domestic demand
well ahead of the original schedule of July 2015 – ideally
for mobile voice, video, and messaging services, together with
by the middle of 2013 in order to ensure Taiwan’s
internet applications, will continue to rise rapidly. According
regional competitiveness. One section of the 700Mhz
to IDC Taiwan’s ICT Predictions 2012, for example,
spectrum now occupied by the military could perhaps be
smartphone shipments in the Taiwan mobile device market
reassigned to 4G.
will grow by 18.6% from 2011 to 2012, and the CAGR from
b). Adopt a more flexible regulatory policy for next-
2010 to 2015 will be a strong 27.7%. As a result of these
generation base stations (BTS). To genuinely enhance
booming sales of devices, more bandwidth and capacity will
Taiwan’s competitiveness, it will be necessary to revise
be needed to meet users’ service expectations, keep pace with
the current regulatory policy regarding next-generation
economic growth, and match changes in lifestyle in today’s
base stations. Globally, the use of small cells with output
“Networked Society” where everything that can benefit from
power ranging from 100 milliwatts up to 5 watts is
connection will be connected.
becoming a popular solution for relieving mobile network
In respond to these trends, we urge the Taiwan government
congestion. These small cells are especially suitable for
to continue to adjust spectrum allocation as needed, to
deployment in different environments and locations,
assure truly ubiquitous connectivity for mobile broadband,
thereby helping resolve the mobile coverage and network
and to promote the rapid development of innovative and
congestion issues. We strongly recommend that the
efficient communication technologies and services. Adopting
Taiwanese government adopt a more flexible regulation
the following measures would enable Taiwan to take full
policy towards small-cell management based on the
advantage of this exceptional opportunity:
existing base transceiver station (BTS) regulation policy.
a). Accelerate the release of new spectrum to expedite the
As the existing regulations are not suitable for small-cell
introduction of 4G technology. In its “Evolution to LTE”
BTS, the Committee urges the NCC to set new rules to MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER
as the number of foreign shares, the shareholder structure
should refrain from imposing any constraints on the use
In addition to the above-mentioned requirements, the
industry committees priority issues
facilitate their usage. c). Encourage development of a WiFi offload environment.
of WiFi for business purposes. Rather, it should take a
channels are required to report every April and October
more positive approach to facilitating WiFi deployment,
on the number of households receiving their service. This
such as making government property available for WiFi
information should be more readily obtainable from the
deployment.
system operator or MOD, and there is no reason for the NCC
(for international media groups involved in cross-investment
The Taiwanese telecommunications sector would greatly
holdings, it is difficult to list all the information on a single
benefit from having a WiFi offload environment to help
table), employees’ salaries and seniority, total personnel
alleviate the existing heavy congestion in the mobile
turnover, and other data that companies generally regard
network due to the high volume of mobile data service.
as confidential. As the applicants are usually well-known
Internationally, some major operators, including AT&T,
international channels and the relevance of much of the
Vodafone, and China Mobile, have heavily deployed WiFi
requested information is unclear, we recommend that
networks and relied on them to offload traffic so as to
the NCC carefully review its procedures and remove the
provide better service to subscribers. As the performance
requirement for the submission of information and documents
of offload service has a proven track record, the regulator
that are not deemed essential.
d). Permit non-flat-rate mobile data service. The main
to require it from the channels as well.
existing tariff plan in Taiwan sets a flat rate for mobile data service, but many subscribers complain that the
Suggestion 4: Create a fair and competitive environment
data transmission speed is too slow, and the operators
for the era of digital convergence.
have had to incur additional costs in customer relations
Internet access speeds in 2012 will continue to increase in
dealing with those complaints. A more forward-looking
line with the government’s earlier-announced policy target for
policy would allow operators to charge higher tariffs for
achieving digital convergence – that is, to reach a level of over
a service-level agreement (SLA) that calls for a higher
6 million broadband users with internet access speed above
quality of service. In some other markets, a number of
100Mbps before 2015.
operators have recently suffered losses from their flat-
With this higher speed of internet access, Over-The-Top
rate mobile data service and have therefore implemented,
(OTT) video services will gain even wider usage among
or have considered implementing, a change in the
consumers. In an era of digital convergence, video content
tariff calculation to a non-flat-rate basis. For instance,
can be distributed over the internet, providing services similar
operators in the United States (e.g. AT&T) and Hong
to those of traditional pay-TV operators (such as cable
Kong (e.g. Smartone) have set a monthly throughput cap
TV or licensed IPTV services). As OTT services are mostly
for their mobile users at the 2-gigabyte level. We believe
hosted overseas, without any tax or regulatory burdens, they
the NCC should take steps, for existing 3G services as
pose unfair competition to local service providers. So as to
well as future 4G services, to allow operators to offer
maintain a fair and competitive business environment, Taiwan
subscribers different levels of guaranteed service quality at
needs to build a robust policy and regulatory infrastructure to
different rates.
regulate OTT services. In the past few years, Taiwan’s cultural and creative
Suggestion 3: Establish a new approval system for
industry has enjoyed encouraging successes in such areas as
channels to help speed the introduction of new
music, drama, and film, and many well-known artists were
technologies and services.
introduced to the global Chinese-language market. Because
The current process by which international channels apply
of the closely inter-connected world created by the internet,
for operating licenses, as well as for reviews, evaluations, and
the Taiwan content producers will eventually incur heavy
license renewals, is extremely complicated. As a result, by
losses from the infringement on their intellectual property
the time the NCC completes the process for an evaluation or
by the unlicensed OTT video services. The result will not
renewal, it is often already time for the next application.
only discourage the local content producers from creating
The Committee urges the NCC to simplify the procedures
new digital content, but also deter network operators
and decrease the frequency of evaluations from the current
from investing extensively in deploying the new network
biennial basis to once every three or four years. If the channel
infrastructure needed to achieve the government-set targets.
has no record of violations, the license could be renewed automatically without a new application being required. According to the Cable Act, channels applying for business
Piracy Act. To protect Taiwan’s interests and to ensure a fair
licenses are required to file an application and operating plan,
and competitive market, we urge the government to consider
but operations are allowed to start only after the business
similar regulations against unlicensed OTT service providers.
license is issued. As part of the application and operating
Another important aspect of this issue is public education.
plan, the NCC asks for highly detailed information, such
Consumers need to be constantly reminded that viewing or
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To protect IPR for content delivered via the internet, lawmakers in the United States have proposed a Stop Online
TAIWAN WHITE PAPER • MAY 2012
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(SAFE) set by the World Customs Organization (WCO).
In the past, with regard to the similar issue of cable piracy,
Although not a member of the WCO, Taiwan has accepted
the NCC has been rather unsympathetic to complaints by the
the same standards.
cable operators about lack of regulation and enforcement to
The benefits of receiving AEO certification include lower
address the problem. The regulator’s response has been that
inspection rates and more autonomy in the customs process.
the cable operators should speed up their implementation
Although the program was designed primarily for importers/
of digital TV. The Committee respectfully disagrees, noting
exporters rather than carriers, transportation companies are
that piracy will continue to exist regardless of the choice
frequently asked by their customers among the importers/
of technology, be it analog or digital. In the era of digital
exporters to go through the certification process.
convergence, the Taiwan government needs to adopt effective
Integrated express carriers provide services as brokers,
measures to protect the IPR of domestic companies against
forwarders, warehouse operators, ground transporters, and
unregulated OTT services, as well as to continue to educate
airlines. By combining those various roles, they provide
its people against using unlicensed services.
increased capability for supply chain security control. Every
In addition, the Committee urges the government to set up
piece of cargo is handled by the integrated express carrier’s
a central organization to be responsible for the harmonization
own employees and systems, stored in its own warehouses,
of convergence regulation across all channels, so as to ensure
and carried on its own trucks and even aircraft, from
the equal treatment of digital content on multiple platforms,
the place of origin to destinations worldwide. Due to the
anytime and anywhere, to maximize consumer benefits in the
transparency of the entire logistics process to authorities
digital society.
across the world, as well as the availability of real-time information on the location of goods to global shippers and consignees, integrated express carriers represent the best
TRANSPORTATION >>
model for risk management, helping achieve the dual goals of
2012 台灣白皮書
Framework of Standards to Secure and Facilitate global trade
otherwise would need to be paid for – is most likely illegal.
產業優先議題
downloading “free content” via the internet – content that
trade security and trade facilitation.
The rise in fuel prices this year has added to the current
As presently constituted, Taiwan’s AEO program requires
uncertainty in the global economy, and the Taiwan
express carriers to obtain two or three different certifications,
government has begun to change its policy with regard to
for example as forwarders, brokers, warehouse operators, or
subsidizing domestic oil prices. Given this situation, the
airlines. We urge the Customs administration to allow express
Committee believes that now may be the best time for
carriers to be certified as a separate industry unto itself.
Taiwan to reform its transportation industry to enable it to
The integrated express carriers could be recognized as
cope with these developments. Such reforms are needed if
AEOs by applying the same requirements as currently used
Taiwan is to retain its competitiveness within the region. We
for brokers, forwarders, warehouse operators, ground
urge the government to identify feasible strategies to cope
transporters, and airlines. Further regulations could be
with current market challenges, and then carry out swift
added, such as the existence of a worldwide tracking system,
implementation of the proposed solutions.
provisions for single-carton clearance (no consolidation), and
This year’s position paper includes submissions from
the implementation of 100% X-ray checks. In return, some
three of the Committee’s industrial sectors: Express Cargo,
additional benefits could be considered for integrated express
Automotive, and Shipping.
carriers that qualify for AEO status. These might include waiver of the power-of-attorney requirement for import
EXPRESS CARGO
clearance, pre-declaration of export shipments, a higher weight limitation for express cargo, accelerated clearance
Suggestion 1. Enable integrated express carriers to
after arrival at the airport, etc.
participate in the Authorized Economic Operator program. To facilitate international trading, the Taiwan government
AUTOMOTIVE
for the past several years has been promoting a “High Quality Economic and Trade Network” project that includes
Although the world economy has gradually improved
certification as Authorized Economic Operators (AEO)
since the 2008 financial crisis, continuing challenges include
for companies who meet international best practices in
the weakness of several European economies, rising crude
such sectors as import/export, manufacturing, Customs
oil and other commodity prices, and last year’s earthquake-
brokerage, freight forwarding, warehouse operation, ground
tsunami and nuclear power plant disaster in Japan, which
transportation, ocean shipping, and airlines. The Committee
disrupted supply chains and focused greater worldwide
encourages the government to add integrated express carriers
attention on how best to promote clean and safe energy. In
as another sector under the AEO program.
addition, the pending capital gains tax and introduction of a
Taiwan’s AEO program follows the guidelines of the
system for registering actual real estate transaction prices may have an impact on consumer willingness to undertake major MAY 2012 • TAIWAN WHITE PAPER
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Specifically, for the domestic market we recommend
foster continued economic growth and stability.
automotive industry develop regional competitiveness by
• The existing vehicle commodity (excise) tax and energy
eliminating tariff and other trade barriers and expanding
tax system should be replaced by a European-style
the export of vehicles and components. At the same time,
green consumption tax concept in order to provide real
industry committees priority issues
purchases. Prudent government policies will be needed to
it is important for Taiwan to refrain from adopting unique
incentives for the implementation of low-pollution and
domestic regulatory requirements and technical barriers, and
low-CO2 emission vehicles. Besides integrating existing
instead to harmonize domestic and international technology
fuel tax to add up to fuel price to accelerate the phase-
standards and regulations so as to streamline the certification
out of medium and high pollution vehicles currently on
process and thereby reduce the cost and lead time faced by
the road, the government should also use the revenue
industry. While welcoming Taiwan's automotive industry
derived from green consumption taxes to reward the
policy of seeking to decrease greenhouse gas emissions and
producers and users of high fuel-efficiency/ low carbon-
focusing on expanding incentives for clean vehicles:
Following implementation of the cross-Strait Economic
• At present, electric vehicles and gasoline-electric
C o o p e r a t i o n F r a m e w o r k A g r e e m e n t ( E C FA ) a n d
powered hybrid cars are only transitional technologies.
announcement of its Early Harvest list, the industry hopes
We suggest that appropriate incentives be offered to any
to see more automotive components as well as complete
low-emission and high fuel-efficiency vehicles regardless
vehicles included in the next round of tariff-reduction
of the technology employed, especially if they can match
negotiations. We also urge the government to enter into
electric vehicles in CO2 grams/kilometer emissions (in
a free trade agreement with ASEAN to help the Taiwan
actively encouraging the development of carbon-reduction
line with European V emissions standards).
dioxide emission vehicles.
technology, we encourage the authorities to adopt integrated
• The government is promoting a pilot project to
tax-driven incentives for emissions reductions, basing them
develop electric vehicles and wishes to see Taiwan’s
on performance and efficiency, and not limiting them to any
EV component/system manufacturers join the
particular technology.
supply chains of international automakers, but it is
In response to the unprecedented “Climate Change”
making insufficient effort to attract the involvement
challenge, we again call on the government to expand its incentives for reduced CO 2 emissions and higher
of international companies. Taiwan could be an
fuel-efficiency standards beyond the existing excise tax
international automakers to test advanced green-energy
exemption for electric and hybrid vehicles. Given Taiwan’s
vehicles. Designing competitive and fair incentives
high dependence on fossil-fuel power generation, plus the
could stimulate a great deal of interest among the
fact that batteries for electric and hybrid vehicles must be
foreign manufacturers and bring win-win business
recharged through the existing electricity grid, the use of
ideal, controlled environment and infrastructure for
opportunities to Taiwan industries.
electric vehicles is likely to have a much lower impact on
Regarding the international market:
CO 2 emissions than many people realize. Consideration
• Accelerate the signing of free trade agreements within
should be given to extending the current incentives to other
the region and speed up the next phase of cross-Strait
alternative energy sources.
ECFA negotiations on the automotive sector, so as to reduce tariff and other trade barriers to the expansion
Suggestion 2. Accelerate the introduction of new clean,
of vehicle exports.
environmentally friendly, and safe vehicles into the market. Taiwan's auto market has at least temporarily revived
with international standards.
from the downturn that led to total sales of only 220,000
UN/ECE vehicle regulations have been introduced to
vehicles in 2008. Last year’s sales were a healthier 378,000
Taiwan for some years, and we appreciate the Taiwan
units. But with industry-wide production capacity at 700,000
government’s efforts to harmonize its vehicle regulations and
units, the capacity utilization rate is still only a little overt
minimize deviations. At the current stage, however, Taiwan
50%. For Taiwan’s auto industry supply chain to achieve
still has some standards that are not in line with UN/ECE
economies of scale and gain international competitiveness, it
regulations, which increases the difficulty for businesses
will be necessary to boost the economy to increase domestic
to introduce new cars to Taiwan and even forces some
demand and to expand exports. We urge the government to
businesses to withdraw from the Taiwan market.
set a clear policy to promote the long-term development of
The Environmental Protection Administration, for
Taiwan's auto industry while also taking the implementation
example, has adopted unique diesel smoke procedures and
of CO2 reduction targets into account. In addition to the
criteria that are not aligned with any international standards,
environmental benefits, such a policy would provide the
and the Bureau of Energy (BOE) prohibits the sale of
government with additional tax revenue by expanding the
vehicles that do not comply with Taiwan’s fuel-consumption
auto market.
standards. In most advanced countries, the fuel-consumption
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Suggestion 3. Align vehicle regulations and certification
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and the various harbor bureaus need to communicate
as one of the ways to monitor the country’s overall energy
frequently with the shipping and logistics companies to
consumption.
understand what other international ports have been doing to aggressively enhance the competitiveness of their respective
SHIPPING
facilities and services. In comparison with foreign harbors, the port authorities
Suggestion 4: Continue relief efforts for the shipping
in Taiwan have had no incentive programs in place since
sector and reduce management fees.
2008. Korean ports, in contrast, have provided rebates to
The Committee again urges a resumption of the port/
the industry to encourage more trans-shipment volume
terminal land-lease rebate scheme (last implemented in 2009),
growth. Qingdao offers free stevedoring and storage charges
as the shipping sector is still in difficult straits due to changes
for empty containers to stimulate volume growth. Other
in market demand, fierce competition, and high finance costs.
international ports are also offering similar programs.
2012 台灣白皮書
level is taken only as a reference, whereas the BOE uses it
Most shipping lines suffered heavy losses last year, as market conditions were even worse than in 2008. To help major ports in the world provided some welcome incentives
TRAVEL AND TOURISM >>
and support programs to the carriers. Taiwan did the same.
The Travel and Tourism Committee reiterates that its main
With approval from the Ministry of Transportation and
mission is not to promote specific policies for the benefit
Communication (MOTC) and the Executive Yuan, the
of member companies’ business operations, but instead to
harbor bureaus gave terminal operators a 40% discount on
help increase the number of international visitors to Taiwan
land rental as a one-time “recession stimulus” in 2009.
and enhance the country’s overall reputation as a travel
Although some carriers asked the port authorities for
destination. The Committee firmly believes that expanded
a similar program in 2011, the response was not very
tourism to Taiwan will bring much needed growth and other
encouraging. This March the Kaohsiung International
positive impacts to many sectors of the economy, as well as to
Shipping Association submitted an official request for a 40%
the society as a whole.
land-rental discount to the Kaohsiung Harbor Bureau – now
With President Ma Ying-Jeou’s administration now
part of the Taiwan International Ports Corp. (TIPC) after
entering a second term of office, we look forward to
being corporatized. The Committee supports this request,
accelerated implementation of the government’s plans
and urges the authorities to accept that proposal and adopt
to develop travel and tourism as one of Taiwan’s “Six
other reasonable schemes to help ease the shipping sector’s
Emerging Industries,” as the progress over the last four years
cost burden.
was largely limited to opening up travel from mainland
產業優先議題
stimulate the industry during that difficult period, in 2009 the
China. Both the physical infrastructure and the manpower Suggestion 5: Review the adequacy of the volume of long-
development needed to support tourism development
haul trucking service equipment and drivers.
continue to lag behind international standards. Below,
With more and more PRC tourists visiting Taiwan, the tourism sector has been enjoying robust business in recent
the Committee respectfully offers its candid views and recommendations.
years. The resulting high demand for tour-bus drivers has led to an estimated 1-5% manpower shortage for trucking
Suggestion 1: Ensure sufficient manpower to staff Taiwan’s
companies, many of whom invested heavily in buying new
tourism industry.
tractors only to find it difficult to retain and recruit sufficient drivers.
Members of Taiwan’s travel and tourism industries will readily attest to the dwindling pool of local skilled (or even
The Committee notes that this situation could have a
unskilled) manpower, a trend that is becoming more evident
long-term impact on the future of the shipping and logistics
year by year. Given its continued low birth rate, Taiwan
sectors, significantly affecting their ability to ensure cost-
will not experience any significant population growth in the
competitiveness and service quality in their crucial overland
foreseeable future and, in fact, the country’s population is
north-south haulage services. We urge the authorities to
expected to start declining before long.
monitor this development and help the industry find a solution.
Further exacerbating the situation, a “brain drain” has developed as the nearby Chinese-speaking areas of Hong Kong, Macau, Singapore and China consistently poach
Suggestion 6: Provide incentives to spur long-term growth
Taiwanese talent for their professionalism, loyalty, and work
in the shipping sector.
ethics. Moreover, Taiwanese personnel are also considered
The Committee reiterates its call for more active steps across government agencies to introduce policies and
relatively more economical to employ than those countries’ own nationals.
incentives to better position Taiwan to compete in the global
As most tourism-related industries are rather labor-
shipping and transportation industry. In particular, MOTC
intensive, the availability of an adequate workforce is a MAY 2012 • TAIWAN WHITE PAPER
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2012 TAIWAN WHITE PAPER industry committees priority issues
pressing issue that requires government assistance. To meet
related to the travel and tourism sector. A nationwide language-
the demand for personnel and help drive future growth, the
learning campaign could begin with such front-line personnel
best short-term solution would be liberalization of current
interacting with international travelers as employees of travel
immigration policies to allow for appropriate levels of
agencies and transportation companies.
manpower to enter and work in Taiwan. Taking Singapore as an example, we believe its having opened its doors to foreign workers starting some 15 years ago
Suggestion 2: Stage more international and mega events in Taiwan.
undoubtedly helped fuel the rapid growth seen in its tourism
Holding more international and world-class mega events in
sector over the past decade. In more recent years, Singapore
Taiwan would be one of the most effective means of boosting
opened two large-scale integrated resorts and its visitor arrivals
Taiwan’s position on the global tourist map. As an example,
in 2011 reached close to 13.2 million. Government statistics
we would propose upgrading the existing cycling event, the
show that of Singapore’s total labor force of 3.4 million,
Tour de Taiwan. The current version fails to match what
foreign workers constitute about 35% (or 1.2 million), yet
other countries have done in terms of content and media
unemployment remains at a low 2%.
exposure, and does not adequately showcase to the world what
Dubai is another example. It relies heavily on “guest
Taiwan truly has to offer to visitors – its great scenery, unique
workers” to staff its hotels, drive the cabs, build skyscrapers,
topography and, more importantly, its warm and hospitable
run hair salons, and so on. In turn, the government grants
people. To underscore this point, at the time of this writing the
them “temporary work permits” – usually for three years, with
2012 Tour de Taiwan was in progress, yet there was hardly any
the possibility of renewals. With the help of such a foreign
media mention of this event in the local press (as opposed to
workforce, Dubai in 2010 attracted 9.8 million tourist arrivals,
the Tour de Langkawi held the previous week, which garnered
who accounted for 25 million overnight stays in its hotels.
extensive coverage in the Malaysian media).
Taking these examples as reference, we recommend that the
South Korea has achieved substantial growth in tourism
Taiwan government find appropriate ways to relieve the severe
over the years due to hosting such events as the Olympics,
manpower shortage in the hospitality industry by welcoming
World Cup and Formula 1 races. Other Asian countries that
more labor from abroad. The degree of liberalization of
have seen similar achievements in increased tourism include
Taiwan’s immigration policies could be moderate to start
Malaysia, Singapore and Thailand.
with and then continuously fine-tuned – either relaxed or
To ensure that any events held here are indeed world-
re-tightened – depending on the observed impacts to the local
class, it would be advisable initially to employ the services
labor market.
of experienced international event organizers who can
For the medium and longer-term, our Committee also
systematically orchestrate, market and implement not only
recommends that the government focus more attention on
the event itself but also a wide range of preparatory activities
training and development opportunities for tourism-industry
leading up to it. The experience would also be a valuable
talent.
opportunity for the domestic public and private sectors to gain
Additional investment will be needed in local colleges
and universities to modernize and improve their educational
exposure to global best practices.
programs in the hospitality field, and we urge the authorities to encourage local educational institutions to establish active
Suggestion 3: Engage in aggressive marketing to promote
links and exchange programs with renowned schools abroad
Taiwan as a destination.
that are able to bring in highly qualified faculty to enrich their curriculum.
We recommend that Taiwan adopt the mindset of “Thinking Big and Marketing Bigger.” Besides staging more large-scale
We further suggest that faculty members in the hospitality
events as mentioned in Suggestion 2, Taiwan should also carry
programs in local educational institutions be encouraged and/
out targeted, focused, long-term, high-quality publicity and
or even required to gain exposure – with the help of industry
promotional campaigns worldwide.
partners – to day-to-day operations in the workplace. This
While Taiwan in the past few years has seen a steady
process would familiarize them with the types of practical skills
increase in travelers from China, much more can be done
that their students will need after graduating and entering the
aimed at other geographical areas. We need to identify other
job market, hopefully leading to the formulation of curricula
key target markets that can be cultivated. What are travelers
better suited to real market demand. The government could
from those areas primarily looking for? The answers may well
play a pivotal role in facilitating tie-ups between industry
include Taiwan’s unique scenery, hot springs, opportunities for
partners and the academic sector.
sports and adventure, culinary diversity, and even taking part
Another important aspect of the educational program should
in some of the local cultural events, such as the Dragon Boat,
be to improve the training in English, Japanese and other
Mid-Autumn, and Lantern Festivals. How effectively these
foreign languages for those preparing to enter the industry.
experiences are packaged and promoted for potential visitors
The government could consider offering tuition subsidies to
will determine the degree of success.
students with good language aptitude, for instance, or assist
It is also important to remember that truly being an
local language schools in devising specialized teaching materials
“international tourist destination” requires the ready
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qualified operators, the government needs to ensure that
read Chinese characters.
the entire licensing and establishment process, including the bidding process and site selection, are conducted in an open
Suggestion 4: Hold regularly scheduled presentations to advise industry players and other government agencies about tourism development plans.
and transparent manner. Of particular concern is transparency in the selection of possible sites for the integrated resorts that will house the
The Committee is pleased to note the various tourism
casinos on the offshore islands. The Committee is concerned
development plans that the Taiwan Tourism Bureau has
that development projects on the offshore islands being
devised for 2012 and beyond. We urge the Bureau to expedite
proposed prior to the enactment of the casino gaming
the implementation of these initiatives, while ensuring that
law will be used by developers to circumvent the casino
such actions are made transparent to all members of the
licensing and integrated resort establishment processes,
travel and tourism sectors. If the government initiatives are
giving the developers effective control over the limited
timely and transparent, companies in the industry will be able
number of potential sites for such integrated resorts. While
to undertake complementary marketing and promotional
the Committee appreciates that such proposals may look
campaigns that match the government’s intended directions
attractive in terms of building or improving the tourism
and targets. Other government agencies will also be better
infrastructure, the national government should encourage
able to lend their support, making it an integrated and
relevant local government to refrain from allocating potential
collaborative effort.
sites to developers prior to the commencement of the casino
An excellent way of facilitating this coordination would be
licensing process under the new gaming law.
for the Tourism Bureau to conduct large-scale presentations at regular intervals, inviting representatives from both the private sector and other government departments to enable
2012 台灣白皮書
to ensure that licenses will be issued only to reputable and
(with proper spelling and grammar) for those who do not
產業優先議題
availability of signage and informational material in English
them to fully understand and embrace the country’s current and prospective tourism initiatives. The participants could include airlines, hotels, travel agencies, and public and private transportation providers, as well as restaurants, museums, medical institutions, and major retailers. We also urge the Tourism Bureau to regularly release “dashboards” showing the status of progress on its various initiatives, so that all stakeholders in the travel and tourism sectors can be kept fully informed. Suggestion 5: Regularly exchange of best practices with neighboring countries’ tourism boards. The Committee recommends that the Taiwan Tourism Bureau initiate gatherings or forums from time to time with its counterparts from neighboring Asian countries to exchange ideas and best practices. We believe there is much to be learned from the tourism-sector growth and marketing successes seen in such locations as Singapore, Thailand, Korea, Hong Kong, and Macau. Suggestion 6: Ensure transparency in the development of the casino industry in Taiwan. The Committee notes with interest the efforts of the government to create a reputable casino gaming industry in Taiwan. The establishment of casino gaming on Taiwan’s offshore islands has the potential to boost tourism and infrastructure development on those islands, as well as to enhance Taiwan’s status as a tourist destination. It is extremely important, however, that only well-known and reputable operators be permitted to bid for casino gaming licenses in Taiwan; one inexperienced, disreputable, or unqualified operator would taint the entire industry. In order
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2012 TAIWAN WHITE PAPER industry committees priority issues
農化委員會
資產管理委員會
委員會首先感謝行政院農委會動植物防疫檢疫局實施農藥登記 管理系統及採用調整作物分群制度。農藥登記管理系統提供業者 一個有效率且環保的線上作業方式，既省時又省資源。而作物分 群制度使得種植多種作物的雜作農民對農藥選擇有更大彈性與空 間，其最高殘留量（MRL）標準，也使農民能在產品安全無虞的前 提下，以更靈活的方式生產農作物。委員會樂見防檢局與農業藥 物毒物試驗所持續改進農化產品產銷品質與安全標準。 然而，農委會雖已修正食品產製的部份管理規範及簡化登記相 關作業流程，但2011年白皮書提出的兩大議題未見明顯進展，仍 使委員會感到失望。 1. 新產品登記制度 2. 偽劣農藥的嚴格查緝 非法農藥的問題由來已久。近幾年雖然政府有所行動，但全台 主要蔬菜產區走私進口，販賣非法農藥的情況仍然猖獗，委員會 對政府迄今未能提出有效方法深感沮喪。 委員會相信，農民需要新技術與創新農藥，以改善生產力、提 高收入。清楚、有效的登記制度，方能降低成本與時間，鼓勵廠 商引進創新產品。 有鑑於此，委員會深感重申此二議題之必要。
資產管理委員會肯定行政院金融監督管理委員會持續努力簡化 資產管理產業監管機制，以建立一能保障投資人的健全體制。一 個健全、有彈性的監管機制不僅對台灣資產管理業本身有利，台 灣全體投資大眾也能因此受惠。有鑑於台灣投資環境日趨成熟， 本委員會預期未來幾年台灣投資人會更積極尋求更完善的財富管 理服務與更多元的投資商品。 金管會推動的正面改變中，我們特別要表達感謝的是，金管會 在業界長期建言之後，同意開放投信基金之基金經理人未來可同 時兼任全權委託帳戶之投資經理人。此項限制的放寬預計今年六 月生效，對於國內資產管理從業人員及投資人都是非常正面積極 的發展。此外，金管會也仍持續與盧森堡金融監管委員會洽談簽 署備忘錄。金管會展現的積極開放態度相當激勵本委員會成員， 本委員會也願意透過任何可行的管道協助促成金管會與盧森堡金 融監管委員會之間的相關協商。 與此同時，我們也發現某些法規障礙仍需排除，才能使台灣與 全球金融市場有更緊密有效的連結。我們的建議包括：針對境外 基金放寬對中國投資的限制（至少與投信基金的標準相同）、放 寬對投資策略/標的之限制、增加境外、投信基金相關投資商品的 多元性、推動退休金制度改革以新增勞工退休金自選方案等。我 們期待能與金管會持續正面並充滿建設性的溝通，使上述重要議 題都能盡早獲得初步解決。
建議一：嚴格查緝非法農藥 主要由大陸走私進口、橫行於台灣市場的非法農藥是一個歷史 悠久且長期懸而未決的嚴重議題，其不但嚴重威脅國民健康，亦 破壞市場秩序。故本委員會自2001年起，每年都在「台灣白皮 書」中不斷地呼籲政府正視並儘速有效處理非法農藥的問題。 不必繳稅且未經登記檢驗的非法農化產品充斥台灣市場，不但 損害守法業者的權益，並影響廠商擴大投資與引進創新產品的意 願。更嚴重的是，非法農藥不但會傷害不知情農民的健康，更可 能藉由食物鏈影響所有消費者的健康。 委員會相當瞭解農委會在過去幾年查緝非法農藥的積極作為， 包括強化與海關及執法機關的橫向聯繫、組成跨縣市聯合查緝小 組及修法加重刑責等。然而令人擔憂的是，非法農藥不但沒有減 少，反而更加氾濫且猖獗。根據委員會去年委託兩家學術機構在 蔬菜區以相當科學之方法所調查的結果顯示，非法農藥的比率竟 高達30%以上。 農委會已投入相當多資源來解決非法農藥的問題，但各種跡象 顯示成果仍然有限。由於走私管道太多，查緝不易，單憑任一政 府單位能力勢難解決。故委員會建議除持續強化目前的措施外， 應提升應變等級，由行政院組成跨部會專案小組，以便整合所有 資源來徹底解決非法農藥的問題。 過去幾年因食品安全問題造成的人民恐慌已嚴重動搖民眾對本 土食品供應之信心。此問題事關食品安全及國民健康，我們籲請 行政院在下一次民眾對蔬果信心危機發生前儘速提出一套創新且 迅速有效的具體解決措施。委員會已經連續十二年在「白皮書」 中強調此議題的重要性及迫切性，希望政府加以重視，並期盼這 是委員會最後一次提出此議題。 建議二：農藥登記制度應更清楚有效 雖然委員會肯定政府採用作物分群整體概念，但是從2009年農 藥登記新制實施至今未見任何新有效成份（AI）之核准登記案件， 顯然此登記新制為關鍵問題。委員會代表與政府相關單位雖然數 度討論，然而業者對新制面臨之困境顯然未被政府充分理解，建 議提案也未被採納。 此制度已嚴重影響新技術及創新產品引入台 灣，同時負面衝擊食品安全改善機會。 去年委員會所提新制的三個主要問題依舊不變： 1. 登記程序模糊不清：農藥試驗計畫書的準則太過繁雜，也未提 供標準範例。此外，廠商必須提交的三份殘留與藥效試驗報告 中，雖然有兩份可以海外結果報告代替，但因報告編撰準則仍 未制定，廠商難以判斷海外報告是否能獲農藥諮議委員會認 可。 2. 登記程序所需成本太高：廠商如果在台灣進行全部三項殘留 與藥效試驗，每一種有效成份的預估費用達新台幣220萬元至 250萬元，是舊制31萬元至35萬元的七倍。按台灣市場規模推 估，合理的費用應為50萬元至60萬元。 3. 最高殘留量：對於最高殘留量的規定，新制作物分群的標準， 與衛生署對農產品的MRL標準並不一致。 委員會再次希望主管機關重新檢討登記制度，以簡化、釐清、 加速行政程序，並合理降低廠商的成本負擔。
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建議一：衍生性商品限制應與UCITS III接軌，並加速盧森堡CSSF 備忘錄之簽署 據悉金管會(證期局)擬豁免境外基金持有衍生性商品未沖銷總值 40%之投資限制，使之與歐盟之UCITS III（可轉讓證券集體投資計 畫III）標準接軌。事實上，絕大部份衍生性商品未沖銷總值超過 40%之基金多為債券型基金，其衍生性部位主要為避險之目的，是 追求風險之降低而非風險之增加。將未沖銷投資部位總值限制訂 在100%，既符合國際標準，又能因應國內市場的需求，本委員會 期盼金管會對此限制若未能立即放寬，可先以簡化申請與審核程 序作為第一步。 我們了解金管會(證期局)近期已將審核權轉至投信投顧公會並 擬邀請專家學者共同組成審核小組接受專案申請。惟根據過往經 驗，證期局對衍生性商品部位的計算方式與盧森堡不盡相同，往 往造成必需重新計算全部的衍生性商品部位，整套審核流程耗時 費日。為避免對基金公司與投信投顧公會審核小組造成人力與財 力上的雙重負擔，我們建議審直接就境外基金呈送盧森堡主管機 關的同一份核准資料進行審核，而不需針對我國之衍生性商品部 位定義重新計算部位並另行準備整套資料。如此基金公司可就同 一套資料呈報審核小組，不會因為不同的衍生性商品部位定義而 造成風險控管的解釋困難。審核小組亦藉由採用盧森堡相同之國 際準則來審閱境外基金，以累積國際經驗。 為達到進一步與國際接軌並更全面地保護投資人，本委員會促 請證期局能儘快與盧森堡CSSF(金融監管委員會)簽署第二階段的備 忘錄，並包含雙方互相承認之反洗錢防治法。 建議二：進一步放寬中國之投資限制 金管會已於2011年2月22日起對台灣境內基金之中國投資限制 從10%放寬為30%，然而對於境外基金的中國投資限制仍維持在 10%。本委員會樂見媒體報導指金管會擬進一步計劃放寬中國投資 上限，此為相當正面的進展。我們期盼境內與境外基金之中國投 資上限，亦能獲同等待遇地放寬。 建議三：推動退休金制度改革、新增勞工退休金自選方案 台灣目前勞工退休基金制度是採用以「個人帳戶為中心」的「 確定提撥制」，然而，實際勞退基金的運用與投資管理，卻仍延 用2005年勞退制度改革前的「確定給付制」方式，由勞工退休基 金監理會管理並決定該基金的運用。 此一制度事實上忽略了每位勞工的提撥金額、退休年齡、風險 承擔程度或理財方式各不相同，應作不同的投資規劃以分散投資 風險。所有勞工給予相同的投資組合及報酬率，亦無從享有以較 高投資報酬來增加退休所得，或是投資於較保守的投資商品的權 利。此外，也與當初改革成為「確定提撥制」之意義及目的不相 符，因此，本委員會籲請金管會可參考世界先進國家或地區的退 休金制度發展，如香港(強積金)、澳洲(Superannuation)、新加坡(公 積金)、美國等，與勞工退休基金監理會及勞工委員會合作推動開 放「勞工自選方案退休金制度」，賦予勞工選擇權，由願意承擔 風險的雇主(勞工)自行管理退休金，或選擇現行制度由政府操作管
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銀行委員會 本委員會注意到，為因應全球金融危機，台灣的主管機關過 去幾年的整體金融政策相對保守，主要在強化金融監督和控制以 及規範金融產品之銷售過程，以確保金融穩定及消費者保護。目 前，金融風暴已逐漸趨緩，兩岸經貿關係正常化之新契機亦漸漸 出現。本委員會認為，台灣走到了金融機構發展的十字路口，欲 實踐馬總統所提出之「黃金十年」願景，此時正是為金融產業 定位的關鍵時期。我們樂見台灣政府推動兩岸特色金融業務、建 構以台灣為主的國人理財平台，並支持政府「黃金十年，國家願 景」計畫之其他策略方向。本委員會相信，成功落實這些政策及 策略，將是提升台灣金融業並強化其在亞洲和世界競爭地位的關 鍵。 為協助台灣金融機構過渡至未來數十年發展的新階段，本委 員會有幾項建議詳述如下。我們的目標是使金融機構得以拓展其 業務範圍—特別是，允許指定辦理外匯業務銀行（DBUs）開辦 人民幣業務，及提升金融機構以放款協助台灣企業擴張和策略性 融資計畫的彈性與能力，並且使金融機構得發展台灣境內跨境資 產管理業務。
建議一：檢視現行有關金融業商品與服務之限制，以達成建立以 台灣為主的財富管理平台之政策目標 本委員會肯定金管會在過去數年來的努力成果—包括導入對 於一般大眾投資產品銷售流程中更多的自律規範、建立客戶分 類、產品風險分級與適合度機制、並且施行金融消費者保護法 等。上開措施有助於台灣財富管理業務健全長遠的發展，而現在 正是達成眾所期盼—建立以台灣為基地的財富管理業務平台之最 佳契機。 多年來作為台灣金融業重要成員的本委員會會員，非常期待 能建立這樣的平台以滿足客戶需求，在台灣市場中培育並留住人 才，及發展新商品與服務。 一個良好的財富管理業務平台必須能夠提供多樣化的商品以 符合客戶需求。然而，現在的相關法規卻對本地業者(本國銀行 與外銀分行)仍有許多的限制，使得台灣投資人無法透過本地業 者投資其有興趣的外國商品，但事實上台灣投資人早已經由國外 市場投資該等商品。以下謹提出法規面的修正建議，盼能對台灣 財富管理業務之發展有所助益: a) 透過台灣的金融服務，擴大投資人能選擇之金融產品種類範 圍 目前新加坡與香港金融機構均可提供海外客戶(包括台灣客 戶)財富管理服務，為使台灣金融業者能與之公平有效的競 爭，應允許在台灣的銀行可以提供一般投資人於新加坡與香 港當地可投資之金融商品—例如私募基金、避險基金與更多 的人民幣產品(請參考建議案二)。此外，建議重新審視與鬆 綁對現行投資產品之限制規定。以境外基金為例，我們建議 修正境外基金最少成立期間/條件、台灣全體投資人在單一 境外基金的投資比例上限、以及基金投資於中國大陸之限額 等。同時，應准許專業投資人投資在除金管會核可以外之其 他交易所掛牌之股票與衍生性商品。建議在初期，可先於國 際金融業務分行(OBU)放寬上開限制，之後再逐漸擴及於一 般分行(DBU)。另外，建議可修正投資型保險商品連結結構 型商品之商品等級分類表，將連結標的為流動性及透明度極 高的主要政府公債及債券指數商品列為第一級(目前僅連結 標的為交易所編製之指數的商品列為第一級)，使一般投資 人能有更多的選擇標的及分散風險。 鑒於台灣金融市場已建置有完善的客戶與產品適合度、風險 揭露與投資人保護規範，現在正是建立一個完整且多樣化產 品線的好時機。如此將可幫助台灣本地的金融機構與海外市 場的競爭對手互相抗衡，特別更能吸引專業投資人與高淨資 產客戶回台投資。 b) 檢討現行法規中對相關商品與發行人信用評等之規定 目前商品與/或發行人信用評等之規定見於各項法規中，例如 境外結構型商品以及信託業得運用信託資產投資或證券商得 受託買賣之外國債券等，均有相關規定。依照現行法規，專 業與一般投資人得在完整之風險揭露、產品與客戶適合度與 投資人保護架構下，於台灣境內從事相關投資(包括境外結構 型商品與債券)。該體系使得本地銷售機構、信託業與發行人
及總代理可提供客戶更好的服務，並吸引人才且留在台灣。 但是，近期穆迪宣佈將調降17家國際金融機構之評等後，代 表台灣一般投資人將僅能投資極少數符合信用評等低標AA-/ Aa3的結構型商品，該項信評標準之要求在全球市場中是最 高的，且台灣要求商品本身與發行機構皆須符合該評等。倘 若現行評等規定不變，信評公司調降評等也同時衝擊到其他 投資商品之範圍，如外國債券。就投資人與本地金融市場整 體而言，投資商品的缺乏將會造成極度不利的影響。 台灣中央銀行在去年8月7日發佈之新聞稿中引用國際貨幣 基金(IMF)於2010年10月發佈的『全球金融穩定報告』之建 言，IMF 在該文件中指出，信評公司的評級行動存在順循環 的懸崖效應；因此， IMF建議各國主管當局應降低相關法規 對信評公司的依賴，以減輕信評公司所帶來的負面影響。信 評公司的評等，確為重要的參考資料，但是不應將其作為發 行機構財務穩健度的唯一指標。我們因此建議金管會可仿效 其他國家地區，如新加坡與香港，適度放寬現行對於發行機 構與產品之嚴格信評規定。對於金融機構發行且銷售給一般 大眾之結構債，金管會可考慮另增加如資本適足性等客觀標 準，以更能合理評估發行機構對於系統風險的承受度及其償 債能力。參照香港現行規定，對一般大眾銷售的結構債券發 行機構，其淨資產至少須為港幣20億元，信用評等至少應為 BBB+以上；新加坡未要求非上市之一般結構債券發行機構之 信用評等，而於交易所掛牌之商品則符合投資等級即可。 在國內主管機關監督與法規之保護下，讓投資人在國內市場 得以取得境外商品，不僅對投資人有利，同時更可促進台灣 在金融產業與財富管理業務市場之發展。
建議二：准許指定辦理外匯業務銀行(DBUs)開辦人民幣業務 本委員會感謝金管會採納我們過去提出的建議，於去年開放 銀行國際金融業務分行(OBUs)人民幣業務。這項政策，除順應國 際潮流外，也讓台灣銀行業得以參與全球人民幣相關業務的成 長。 本委員會感佩台灣政府對於推動兩岸特色金融業務不遺餘 力，並研擬擴大人民幣相關產品範圍，建構以台灣為主的國人理 財平台。這些政策將有利於台灣建構一個兩岸三地之金融服務 網、提供兩岸三地理財服務、提升整體金融產業，並透過國內金 融機構運作，為國人賺取最佳報酬，有助台灣的企業/投資人將 資金留在台灣，而非轉到香港及新加坡。 然而，兩岸特色金融業務及國人理財平台之進一步落實，與 人民幣業務之進一步開放息息相關。台灣的銀行應得提供國人香 港和新加坡金融機構所提供之多元化人民幣計價產品（如人民幣 計價之基金、境外結構型債券及國際債券），基金投資中國上限 亦應再予放寬。此外，關於人民幣業務承作對象，因OBU人民幣 業務對象受限於境外公司，無法滿足台灣企業及投資人對人民幣 之殷切需求，相較於其他主要人民幣離岸中心將失其優勢，開放 DBU人民幣相關業務確有其急迫性。 本委員會了解，行政院及央行擬在簽訂兩岸貨幣清算協定之 基礎上，開放DBU承作人民幣業務。本委員會支持簽署兩岸貨幣 清算協定(「協定」)之終極目標，惟因「協定」之達成仍視兩岸 協商進程而定，其時間未明。因現行「兩岸人民關係條例」已賦 予於兩岸政府達成官方「協定」前，以「雙邊貨幣清算機制」( 「清算機制」)或央行會同金管會制定之「辦法」，為辦理人民 幣業務之法源基礎，且鑑於開放DBU人民幣業務之急迫性，本委 員會建議於正式「協定」簽署前，採國際市場之多元清算管道及 階段管理架構「清算機制」，允許台灣金融機構分階段辦理DBU 人民幣業務。 第一階段： 先行開辦不涉及台幣及人民幣匯兌之DBU人民幣業務，由DBU 客戶以原持有之外幣部位與指定銀行進行人民幣匯兌，俟上述 業務具一定基礎後，開辦涉及台幣及人民幣匯兌之DBU人民幣業 務，透過新台幣與人民幣對美金之交叉匯率得出台幣對人民幣之 匯價，以架構台幣與人民幣直接匯兌機制。 此階段之DBU人民幣業務得複製現有之OBU人民幣清算模式， 由各銀行以多元管道進行銀行間清算，包括直接／間接透過香港 和澳門的清算銀行或透過大陸境內合格之代理清算銀行進行清 算。此清算模式亦符合目前港澳以外國際金融市場(如倫敦、新 加坡等等)之現行人民幣清算實務，因此台灣人民幣清算之國際 地位與他國對等。至於監理方面則可以考慮仿照現行外匯管理制 度建立台幣與人民幣匯兌之限額與申報機制。
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2012 台灣白皮書
產業優先議題
理、保證兩年期定存收益的退休金管理方式，使個人得以作最適 合自己需求的退休規劃。
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2012 TAIWAN WHITE PAPER industry committees priority issues
第二階段： 俟上述方案架構完成並開辦後，於兩岸就直接清算機制達成 共識之前提下，兩岸推派台灣境內指定銀行，透過中國指定之清 算銀行與中國境內清算系統直接進行清算。同時，為保持銀行提 供服務之彈性及健全市場機制，雙軌保有前述階段多元管道清算 機制之併行，亦即，銀行得選擇與境內主要清算行或直接與間接 與境外人民幣清算行進行清結算。 此外，為全面開辦DBU人民幣業務預作準備，本委員會籲請有 關當局放寬目前臺灣地區銀行對大陸地區總曝險上限，即要求臺 灣地區銀行對大陸地區之相關曝險(包括授信、投資及資金拆存) 總額度不得超過其上年度決算後淨值之一倍。本委員會認為，為 因應DBU全面開辦人民幣業務後可能激增的人民幣交易量，有必 要放寬上述上限。 建議三：重新檢視外國銀行在台灣之授信限額限制 馬總統「黃金十年」計畫中所勾勒之活力蓬勃的經濟發展願 景，有賴本國銀行及外國銀行提供充分的財務協助，以支持大型 企業及國內為數眾多的中小企業之基礎架構計畫，及其產業升級 與擴展。此願景之實現將確保台灣在挑戰與日俱增的國際環境中 持續保持競爭力，而能否達成目標之一重要因素乃財務資金的供 應取得無虞。 在此時空背景下，本委員會注意到自2001年施行之對同一人 授信限額設定了對同一法人之授信總餘額不得超過各該銀行淨值 百分之十五，其中無擔保授信總餘額不得超過各該銀行淨值百分 之五之限制。雖然此授信限額對於控管風險及維持金融機構財 務健全之目的係有根據，然而現行限額相較於其他主要金融市 場, 例如香港(對同一法人授信戶不得超過銀行每日資本基礎百分 之二十五或美金三億元，孰高者為限)、新加坡(對同一法人之授 信總餘額－不含有擔保授信部分－不得超過銀行資本額百分之 二十五)，以及中國大陸(對同一法人之授信總餘額不得超過銀行 資本額百分之十)，台灣更為嚴苛的規定，導致台灣業者於拓展 兩岸金融業務時較之其他大中華地區之銀行處於不利之地位。 本委員會亦留意到「外國銀行分行及代表人辦事處設立及管 理辦法」中，外國銀行分行對同一法人、同一關係人或同一關係 企業之新臺幣授信限額設定為新臺幣七十億元。此限額進一步限 縮了外國銀行在台分行為台灣之經濟成長提供財務支援之能力。 前述對同一人授信限額不僅限制了債信健全之企業自台灣之 銀行獲得更多之資金挹注，同時亦阻礙某些策略性大規模之專案 計畫(如外國直接融資計畫或併購融資)無法及時得到本地足夠之 財務支援。考量過去幾十年台灣之經濟發展及台灣企業因應全球 發展及成長而與日俱增之財務需求，本委員會認為制訂於十幾年 前之現行授信限額需要重新檢視。此外，應使台灣金融機構於支 援大規模專案融資及併購融資時得豁免適用授信限額之規定。金 管會可考慮金融機構就特定融資計畫之初始階段，於聯貸開始前 或賣出融資金額前之一段時間內，得就超過對同一人授信限額之 部分提供過渡性融資。 外國銀行之子行及在台分行長久以來為本地市場積極之資金 提供者，未來也希望持續地支持台灣經濟發展。我們建議金管會 考慮放寬已過時的對同一人授信限額，針對特定之專案融資及併 購融資交易提供免除適用授信限額之豁免，並提高外國分行對同 一人授信之限額。
資本市場委員會 本委員會感佩主管機關強化國內資本市場以及提升台灣區域 經濟地位所作之努力，對金管會持續聆聽我們的關切及議題尤其 感謝。 全球金融危機後許多法規重新審視的時刻，我們深切希望台 灣在危機中相對快速的復甦能為金融市場帶來發展的契機。全球 資本市場具有高度互聯性。當台灣資本市場逐漸朝向已開發經濟 體地位前進之際，若自訂獨有的市場規則、或提高對業界參與者 的門檻，將有損其國際聲譽。誠然，台灣是時候該把焦點放在提 高資本市場的效率、擴大產品種類、增加市場的深度和廣度，以 吸引更多的全球投資。 有鑑於此，本委員會要呼應美國商會其 他與金融服務相關之委員會所提的議題，強調市場運作的精簡與 避免繁瑣的監管有其必要性，因為這些作法都大幅提高了在台做 生意的成本。 一如以往，本委員會隨時願意協助台灣政府發展有效率且具 競爭力的資本市場。秉此精神，本委員會提出下列建言：
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建議一：強化台灣資本市場之效率、深度與廣度 1.1 整合交易市場 在全球金融版圖中，台灣市場規模並不算大，卻分有臺灣 證券交易所與櫃買中心管理證券與債券的市場、期貨交易 所管理掛牌衍生性商品的市場，以及集保結算所辦理有價 證券之保管與交割。 因應金融產業的急遽變化，如何建構符合效率市場的基礎 結構日漸重要且急迫，故跨國整併的趨勢愈來愈鮮明。此 一現象可從近年來國際間交易所的合併案清楚看到，如新 加坡交易所與澳洲交易所、倫敦交易所與多倫多蒙特婁交 易所，及泛歐交易所與德國交易所等合併案，雖然有些合 併案最終因非商業因素而未竟其功。 臺灣證券交易所、櫃買中心、期貨交易所以及集保結算所 各有其結算與交割之規定及作業，相關差異造成業者與投 資人額外之成本負擔。 如果上述四個交易單位能像香港聯交所一樣地整合起來， 相信可以大幅提升台灣證券期貨市場的效率且降低業者的 營運成本。我們了解此一整合涉及現行法令的修改，但仍 深切期望主管機關能深入研究其可行性及效益，將此項改 革列為優先項目。同時，我們殷切希望主管機關設定增進 台灣資本市場競爭優勢的短期目標，例如：整合兩個集中 交易市場（上市、上櫃及興櫃股票）之結算交割流程。 1.2 同步發布中英文版法規命令及市場公告 過去幾年來，國際投資人參與台灣資本市場之比重已與日 俱增。台灣上市公司之股份約30%由外資持有；全體外資投 資比重亦佔台股成交量之20%。有鑑於此，提供國際投資人 與台灣投資人同步法規資訊及市場公告實為主管機關及各 交易所之重要課題。 目前同步英文訊息之欠缺恐已限縮台灣市場成長的潛力， 並為外國投資者帶來額外的交易風險。倘若金管會、交易 所及公會能同步發布中英文版的官方訊息，提供即時的法 規、命令更新及透明的交易制度與資訊，必能吸引更多的 國際投資者參與台灣資本市場。 1.3 適度放寬人員登記之規定 由於台灣嚴格之專業人才登記規定，造成國際金融業者於 新業務推出初期、業務量尚未穩定之際，即需負擔聘僱額 外業務人員之人力成本，是以影響業者擴大台灣市場經營 規模之意願。對此，我們呼籲主管機關在專業人才具有各 不同業別或職務之法定資格，例如取得證照或通過訓練， 且符合登記人數規定，亦無利益衝突之疑慮時，能適度放 寬金融專業人才跨業登記之規定。我們樂見證券期貨局於 2011年就修正登記人數門檻之要求，以及證券業與期貨業 間人員之跨業登記所做的努力，亦希望主管機關能在現有 成果上，就以下三個面向繼續努力： a. 開放多功能/職務登記，使金融機構之專業人才能同時 擔任一個以上之職務。依現行規定，登記為受託買賣人 員，即不得於同一金融機構內同時擔任其他職務(例如衍 生性商品買賣、境外結構型商品業務人員，或從事客戶 期貨部位之強制沖銷)。反觀香港、新加坡及韓國等國際 金融市場，允許專業人才之多功能/職務之登記，實屬常 見。 b. 開放跨業登記，使金融業者更容易以全功能銀行型態或 「一次購足」的商業模式(例如證券及銀行業務的整合式 經營)，擴大台灣市場規模，並降低前述金融機構需聘僱 額外業務人員及登記之限制。此外，開放跨業登記亦有 助於台灣地區專業人才，透過跨業別之工作經驗增進其 視野及能力，並取得多面向之工作機會。 c. 開放由境外區域營運總部人員擔任無關行銷/銷售職務之 業務人員登記。依現行規定，證券及期貨公司之前台及 後台功能/職務，須於台灣核准登記之營業場所內執行。 從全球營運模式面向觀之，為確保內部控制政策一致 性，同時提供更完整且全面性支援，部分後台功能/職務 (例如內部稽核、財務及風險控管等)通常是由境外區域 營運總部人員負責。透過境外區域營運總部負責部分職 務支援之模式，將可安排更有經驗及能力之專業人員， 就包括台灣在內之各區域營運點，提供更有效率及專業 之職務支援。 以上建議有助於打造一個提供跨金融產業多元化產品之商 業環境，實際上亦呼應政府欲建立以台灣為主體之金融營
TAIWAN WHITE PAPER • MAY 2012
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建議二：放寬期貨及期貨交易相關之外匯規定 若非過於保守的制度規範，台灣期貨交易所比其他海外交易所 更接近台灣股票現貨市場，理應擁有絕佳競爭優勢。為了 充分發揮交易所之潛力及給予專業機構投資人更多誘因去 參與衍生性金融商品市場，本委員會建議改善下列制度： • 取 消機構投資人預收保證金之規定，另以經紀商依據自有 之信用政策， 自行制定預收保證金支付規則之方式替代。 本委員會瞭解預收保證金之原意在於減少投資人的違約風 險，惟如今國際上僅餘少數交易所要求繳交預收保證金。 專業投資機構如銀行、期貨經紀商及其他經主管機關許可 之金融機構違約風險極低，取消預收保證金將提升交易效 率並符合國際慣例。現行制度下，從客戶端預收保證金中 獲得的利息收入已成為台灣期貨經紀商重要的營收來源， 此結果絕非預收保證金機制當初成立之用意。本委員會相 信取消機構投資人之預收保證金制度對期貨經紀商之影響 應屬輕微，因其客戶多為一般投資人。 • 開放建立give-up機制，以提供投資人於不同期貨商間進行 交易時更多彈性及選擇。機構投資人通常分散下單於不同 的期貨經紀商，惟基於保密原則、資金運用及分散交易對 手風險，常委由同一結算機構集中交割。此機制將鼓勵機 構投資人於台灣下單。惟取消預收保證金之規定應為建立 give-up機制之前提，此後投資人將不必分別在give-up及fullservice期貨商存放兩筆保證金。 • 台 灣期貨交易所修訂之內部控制準則要求期貨商明定逕行 沖銷之客戶保證金比率限制，因專業機構投資人違約風險 極低且商業糾紛亦罕見，建議針對機構投資人，應適用所 簽訂的受託契約相關規定即可，無須依循一般自然人違約 風險及交易糾紛而制定的法規要求。此項豁免將明顯排除 外國投資機構投資人在台灣期貨市場交易之障礙。 • 為 吸引外國專業機構投資人下單給台灣而非其他替代市 場，建議取消或提高台灣期貨交易所掛牌商品買賣的部位 限制。現行部位調增的申請費時且繁瑣，形成人為的進入 障礙，弱化了台灣期貨交易所的競爭力。 • 開 放外資得以新台幣從事期貨交易。現行外國機構投資人 從事期貨交易僅得以外幣為之，並受相關新台幣換匯之規 範限制，對外國機構投資人從事期貨交易造成不便。建請 開放外資得以新台幣從事期貨交易，以活絡期貨市場交 易。 建議三：持續強化有價證券借貸市場 亞洲證券借貸協會(PASLA)近期在台灣舉行會議，是台灣作為 亞洲最重要借券市場之一的明證。我們感謝證交所、賦稅署與金 管會近年來致力改革借券機制，但台灣借券市場的獨有特性仍需 微幅調整，以符合所有市場參與者需求。長期而言，我們相信借 券系統若能與國際慣例接軌，將吸引更多國際投資人。本委員會 了解現行系統配合台灣證券市場特性設計，尚難大幅修改，因此 我們提出以下建議，希望能有利於短期內解決部分議借交易之交 割與撥券的問題。 3.1改善提前還券之流程: 當借券人因市場因素之限制無法因應出借人要求提前還券 時，開放借券人使用借券系統確保還券。 在多數國家的借券市場若借券人收到提前還券之要求，借券 人有義務在該市場交割期限內返還，否則借券人需承擔因此 造成之相關責任與費用。目前台灣法規允許出借人要求提前 還券，並於同日(T日)賣出，經賣出券商申報後在T+2日延遲 交割。然而此機制並未考慮借券人可能因市場限制(例如外資 持股上限及漲停板)無法從市場上買到或借到券還給出借人， 導致出借人於T+2日無法交割，而受到違約處分。此時雖然 現行法規允許出借人之賣方券商可透過「交割借券系統」借 券完成交割，但因此衍生出來由出借人借券之規定，實與國 際慣例不合。我們建議當標的證券因受到當日漲停限制、或 超過外資持股上限時，允許由借券人(買方)券商提供相關佐 證資料至「交割借券系統」借券，完成還券之義務。證券期 貨局於去年六月曾指示台灣證券交易所研究此項建議的可行 性以及與業內代表作進一步討論，但尚未公佈總結。 3.2允許由出借人及借券人之保管銀行向證交所申報標的證券之 直接撥付以改善市場效率。 目前證交所法規允許在議借方式下出借人與借券人依其議借 合約所定之借券條件進行借貸。然而執行面仍規定出借人
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1.4重新檢視境外結構型商品的管理規定 本委員會強烈建議主管機關能針對從2009年7月實施之《境 外結構型商品管理規則》作通盤的檢討。因法規之限制， 證券商仍無法向客戶提供境外結構型商品。 我們建議幾個 實際的方式來改善此現象。首先，本委員會強烈敦促修訂 相關法規來允許非直接持有證券、銀行或保險執照的金融 控股公司擔任境外結構型商品之發行人／保證機構以符合 國際實務。其次，我們提議放寬以一般投資人為銷售對象 之境外結構型商品，其發行人或保證機構之長期債務信用 評等須達S&P AA-或以上之規定。因為此一高標準的信評規 定，已排除了許多信用評等較低但在國際市場有充份發行 經驗與資格的發行人或保證機構。 本委員會建議調整此信評規定與證券商受託買賣外國有價 證券管理規則中銷售外國債務工具之信評標準一致，緣該 二則法規對於銷售金融商品予專業投資人均要求相同之信 評等級。此外，對投資人來說，法令中規範台灣總代理須 與發行人及保證機構負擔連帶責任實為保護投資人之最具 意義的第一防線。 依據最新金融消費者保護法中，所有的金融機構都必須提 高加強其產品／客戶適合性之審查，並適當地揭露產品資 訊與風險，我們認為有關結構性產品之消費者保護問題也 可依循該法令來辦理。 最後，薦請金管會定期審查信用評等標準，尤其於金融危 機期間，方能適時並合宜的反映國際金融情勢。 1.5 放寬兩岸證券投資之限制 有關投資大陸紅籌股之規定雖已適度放寬，惟目前兩岸金 融市場投資仍有許多嚴格規範及管制。2012年3月，金管會 開放證券商得接受投資人對於大陸公司於香港交易市場發 行或經理之有價證券(即H股)的買賣委託。然而，進一步放 寬現行投資台灣資本市場之限制，仍有迫切需求。以上述 放寬H股投資限制為例，基於發行人之風險相同，應可同步 放寬買賣大陸公司所發行境外債券之限制。 此外，建議修正現行代理買賣外國債券制度，專業機構投 資人可買賣外國債券種類之限制。由於較不具投資經驗之 一般投資人禁止投資H股之規定既已放寬，對具有豐富投資 經驗及能力之專業機構投資人，透過代理買賣外國債券制 度，所得交易之外國債券種類，實毋需為嚴格之限制，而 應予放寬。另外，有關中國機構投資人所得投資台灣市場 之限額規定，對於兩岸證券投資之規模與發展亦有影響。 我們期待透過一個更開放且自由之證券交易制度與投資環 境，以加速台灣資本市場之成長。 1.6 放寬借券賣出當日額度 借券賣出為國際交易市場上常見之交易策略，亦可提高市 場交易標的流動性。若考量完整的交易週期，借券賣出對 證券交易市場來說並不會造成負面影響，主係因借券人最 終仍須自集中市場買回標的股票，以回補其空方部位。自 去年十一月以來，證券交易所修改借券賣出總量控管規 定，實行每日盤中借券賣出委託數量限額管制措施（每日 盤中借券賣出委託數量數額不得超過該股票前三十個營業 日之日平均交易量之20%），因投資人在該限額管制之下 無法充分避險，造成證券交易市場效率降低、無法發揮市 場供需功能，增加了交易風險。另，台灣之當日借券賣出 限額相較於其他鄰近市場實更為嚴格：如以韓國交易市場 為例，其並未限制個別股票之借券賣出額度。我們理解在 國際經濟情勢渾沌之氛圍下，維持市場秩序為主管機關當 務之急，然而我們仍須建議調整回原本每日盤中借券賣出 委託數量限額（即依該有價證券發行股數3%為計算之標 準），同時將現行之前三十個營業日之日平均交易量20%增 訂定為因應市場緊急情況之短期管制措施。 1.7免除遭民眾投訴後需提供說明予台灣證券商同業公會 長久以來媒體在未經同意下逕自引述或任意摘譯外資證券 商研究報告之內容，造成證券交易市場大盤或個股股價之 波動，而主管機關每接獲投資人陳情後，並未詳查事由即 對證券商作相關之質疑並要求證券商提出說明。如此接連 不斷的詢問實已對證券商造成行政作業上的負擔。 本委員會感謝主管機關致力於教育投資人不遺餘力，但要 求提供說明或聲明於台灣證券商同業公會網站之繁瑣規範 卻未見任何改變。此種他國從未採取之不尋常作法建議應 予廢止。
2012 台灣白皮書
運平台的政策願景。
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2012/5/29 11:36:23 PM
2012 TAIWAN WHITE PAPER industry committees priority issues
與借券人需經證券商將借貸細節向證交所申報，經證交所確 認相符後，通知集保公司透過券商撥券，與一般交易流程無 異。事實上議借交易已經雙方「合意完成」，並不需再經券 商輸入至證交所匹對。我們建議上述作業可依循「證交所有 價證券借貸辦法」之精神，允許由雙方保管銀行將借券明細 向證交所申報，再由集保將標的證券直接自出借人在保銀之 帳戶撥出／入至借券人在保銀之帳戶，不需透過券商。此流 程將大幅改善議借交易之作業效率。2011年5月，台灣證券 交易所要求券商就此項建議提供意見，但至今尚未獲悉正式 結論。 建議四：制訂彈性之承銷法規 台灣資本市場對國際投資者日趨重要，我們深信制定能與國 際市場接軌之法令、規章、流程能讓台灣吸引更多的國際資金， 茲建議相關修正的方向如下： • 提高詢價圈購之百分比例至50% 台灣的承銷制度結合詢價圈購及公開申購兩種募資管道，提 供發行公司及承銷商更多彈性，並確保足額的投資者參與初 次公開發行。然而現行規定下某些公開申購佔全數承銷比例 最高得為60%（亦即詢價圈購比重僅剩40%），較其他市場 高出許多。以香港為例，公開申購比例為50%，然而在大型 初次公開發行案件裡，若事先經其主管機關核准，該比例甚 至得降低至20%。以國際慣例來看，基礎投資者(cornerstone investors)在初次公開發行案中扮演關鍵的角色，一般散戶視 基礎投資者的參與為重要的正向指標；對發行公司來說，基 礎投資者更是相對長期的投資股東。我們認為，擴大專業投 資機構的參與比例係為成功擴展初次公開發行市場重要的一 步。 • 放寬詢價圈購流程 詢價圈購具有重要的價格發現功能，透過廣泛尋求各方潛在 投資者的投資意願，以制定合理的承銷價格。然而現行的圈 購流程必須透過填具紙本圈購單，對其他時區的國際投資者 來說，此繁複步驟係為一沉重的負擔。我們建議開放投資人 亦得利用電子方式告知承銷商其圈購相關內容。另，建議得 開放比照綜合交易帳戶模式讓受任人得先以彙總股數申請圈 購後，再分配個別股數至個別帳號，並完成圈購申請流程。 • 允許與承銷商有關之外國證券商得代表其外資客戶參與圈購 現行承銷法規基於利益衝突的考量禁止發行公司及承銷商之 關係人參與詢價圈購，故當外國證券商為承銷商的關係人 時，其客戶無法參與該詢價圈購。然而，外國證券商的業務 係協助客戶投資並參與各市場，究其本質乃代表客戶參與詢 價圈購，並非建立自營部位，自無利益衝突之虞。建請主管 機關開放相關規定，允許國內承銷商的關係人為外國證券商 時，該外國券商之FINI得代表客戶參與圈購，以保障國際投 資者參與國內資本市場的機會。 建議五：釐清有關《個人資料保護法》之問題 《個人資料保護法》於2011年五月正式頒布並取代《電腦處 理個人資料保護法》，其施行細則初稿亦已公佈徵詢公眾意見。 本委員會認同政府對於加強台灣個人資料保護之用心，但實際執 行前已可預見不少有待考量或釐清之問題。新法規定非公務機關 對個人資料之收集、處理及利用前，須經當事人書面同意，然金 融機構於提供服務過程中，常間接從企業客戶或供應商取得個人 資料，無論是正常業務往來或依照主管機關之程序要求如銀行公 會頒佈之洗錢防制法等，依據個人資料保護法之規定，個人資料 如間接自第三人取得時，亦需取得書面同意書，此規範於實務上 窒礙難行。以印度法令為例，間接取得之公司代表人個人資料得 免除告知及同意之要求；新加坡亦提出類似豁免條款之草案，商 業聯繫資訊之個人資料取得於目的範圍內得免除告知及同意之要 求。另外，施行細則草案中規定資料蒐集人應告知蒐集之目的、 時間、目標範圍與用途，若證券商之關係企業眾多、組織複雜， 將造成業者必須一一詳列其關係機構名稱。且實務上關係機構名 稱經常變更，亦將導致業者需不停告知變更內容，執行上十分困 難。 其他有待釐清與及考慮者包含： • 因證券交易所、集保中心、證券商同業公會發佈之規範中要 求經紀商取得個人資訊，即使經金管會同意，上列發佈之規 範並無如《個人資料保護法》之同等效力，本委員會建議金 管會釋示解釋函令，免除上述就個人資料要求書面同意之規 定。 • 《 個人資料保護法》對於企業內部之國際傳輸限制過於嚴
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苛，舉例來說，假使國外公司基於內部稽核、徵信或洗錢 防治等目的而對特定客戶進行資料之蒐集亦須客戶之書面同 意。另外，《個人資料保護法》不應包含非本國公民之境外 居住投資人。 本委員會建請金管會協助金融業與法務部溝通，於施行細則 定案前針對上述問題能予以釋疑，同時亦期盼主管機關頒佈相關 解釋函令，以排除《個人資料保護法》執行面之疑慮。
化學製造商委員會 過去一年中，台灣政府致力於解決與協助釐清美國商會化學 製造商委員會所關切的議題，其中包括現場供應空氣分離廠遠端 操控中心系統的運作許可方案，以及向廠商闡明台灣石化業朝高 價值發展的願景。 目前本委員會仍有一些亟待解決的議題。今年的議題也顯 示，化學製造商希望在明確、透明，且有利於規畫未來發展方向 的法規環境下運作，以同時確保有足夠生產力及成本競爭力追求 高價值產品。我們懇請台灣政府採用其他國家已使用的標準，與 國際接軌，協助跨國企業使整體供應鏈流程管理能更加簡化、更 有效率。 化學製造商委員會提出下列建議，期盼政府深入瞭解業界在 朝高價值生產邁進並積極維持國際成本競爭力的此刻，有哪些關 切重點與實際需求。 建議一：改善溫室氣體排放之相關規範 政府為達成二氧化碳減量、提高能源使用效率，已採取許多 措施。環保署於2010年9月宣布「溫室氣體先期專案暨抵換專案 推動原則」，開始監測包括化工產業的大宗溫室氣體排放。不 過，目前看來建立明確排放標準及相關罰則、獎勵制度的速度稍 慢。 雖然推動溫室氣體減量會有額外成本，產業界也體認溫室氣 體減量對環境的重要性，支持政府努力達成溫室氣體減量目標。 業界認為，設立明確合理的規定(包括排放標準程度、推動時 程、違規罰則等)，並確實公平執行且適度獎勵，會使相關措施 的推動效率更高、成果更佳。 本委員會感謝政府通過再生能源發展條例，提供誘因，讓製 造業藉由使用再生能源更加符合溫室氣體標準。但另一方面，碳 排放管理的明確規範以及碳稅相關訊息的延遲宣佈，加上缺乏明 確的二氧化碳減量計劃，對化工產業帶來不少原可避免的不確定 性與法規遵循方面的困難。例如，環保署在2012年1月宣布限制 二氧化碳排放減量額度的可使用時間，對於化學製造商來說，若 在減量額度過期前仍無法清楚得知二氧化碳排放的確切管制規 範，現有的減量額度就無法產生任何實質利益。 為響應政府溫室氣體減量的目標，業界籲請主管機關： • 建立一個更明確、產業可接受也合理的排放標準。 • 擬定明確的法令執行機制。 • 讓業者有充足時間準備，以期符合新政策之規定。 • 推動支持碳交易的措施時應提供充分彈性，以利業者符合排 放標準。 建議二：與中國當局協商，使石化產品可藉由更多散裝輪裝載出 口至中國 海峽兩岸間石化產品貿易在2011年1月ECFA早收清單生效後 更趨活絡。台灣對中國大陸的石化出口在2011年增加了8%，日 後ECFA開放項目逐步增加，預料台灣出口至中國的石化產品也 會增加。 不過，有助於使出口更為便利的散裝船運輸，卻因中國方面 的法規限制而倍受阻礙。中國交通部於2006年口頭宣布兩岸 間非定期航班之散裝輪於裝貨前需取得運輸經營許可(Shipping Operation Permit)，僅有註冊在中國大陸、香港或台灣之散裝船隻 具備取得運輸經營許可的資格，一次為期一年。而非註冊於此三 地輪船的運輸經營許可申請則為嚴苛。自2006年以來，此限制 嚴重影響台灣石化業之出口，也增加運輸成本。中國交通運輸部 （原交通部）於2011年11月發布的一項備忘錄中，更將此限制 書面化。 此備忘錄不會立即改變中國交通部2006年口頭宣布的要求， 但依據此備忘錄，中國交通運輸部未來會對散裝輪的經營採取更 嚴格的管理。備忘錄中也明確指出，中國交通運輸部最終將只允 許中國大陸、香港或台灣業者經營之註冊在中國大陸、香港或台
TAIWAN WHITE PAPER • MAY 2012
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建議三：減少汽車製造及修補工業產生之環境足跡 在汽車製造及修補工業方面，本委員會呼籲政府積極提倡以 水性修補漆取代有機修補漆。使用環保的水性修補漆最能有效減 少有機溶劑的使用及排放，因此減少工作環境中可能危害人體的 物質，並提高產能及節能。 越來越多的先進國家已全面要求或透過法規方式宣導使用水 性修補漆。歐盟在2007年開始要求汽車修補必須使用水性修補 漆。2010年，加拿大更以法規限定汽車製造及修補工業的工作 環境中揮發性有機化合物（VOC）之排放。美國的許多州政府也 預計在2015前跟進，實施類似規定。 在亞洲地區，韓國及香港不久前也實施限制VOC的相關法令。 儘管台灣政府對於汽車製造及修補工業目前仍未制定VOC具體規 範，國內自2007年起已有不少進口汽車製造商自願改用水性修 補漆，以大幅減少生產製造過程中的VOC排放量。 本委員會感謝環保署對我們的提議做出回應，在此也懇請主 管勞工安全衛生的勞委會以更積極的方式，透過法令規範來推廣 環保水性修補漆的使用。 建議四：允許製造商自主選擇是否揭露特有化學品中使用之少量 (小於1%)而關鍵的危害物質，以保護製造商的營業秘密 依據勞工安全衛生法第七條規定，雇主對危險物及有害物(以 下合稱「危害物質」)應予標示，並說明必要之安全衛生注意事 項。依該條制訂之「危險物與有害物標示及通識規則」第19條 規定，雇主為維護商業機密之必要而保留危害物質成分之名稱、 含量或製造商、供應商名稱，應檢附書面文件，經由勞動檢查機 構轉報中央主管機關核定。另，職業安全衛生法草案第十條也有 類似規範。 中央主管機關行政院勞工委員會迄今公告之危害物質總計已 達2151種化學品，製造商使用的化學原料，經常包括這2151種 危害物質。若一一揭露其成分之名稱及含量，無異是對外公開其 商業機密。「危險物與有害物標示及通識規則」第19條雖有申 請商業機密保護之規定，惟該規定有適用上之困難，實務上迄無 申請通過之實例。 本委員會建議主管機關支持製造商之自主管理，允許製造商 就所使用之少量(<1%)而關鍵的危害物質，若涉及其營業秘密， 得自主管理不揭露其成分之名稱、含量，惟仍依法揭露危害標示 及警告訊息。如此，方可符合日益強調化學品自主管理的國際潮 流，並在維護職業安全衛生的同時，兼顧廠商利益。 建議五：統一「道路交通安全規則」中「運輸危險物品」之定 義，避免與國際慣用危險物品管制規範之間產生落差 「道路交通安全規則」第84條第3項規定，「運輸危險物品」 包括1) 行政院勞工委員會訂定之「危險物與有害物標示及通識 規則」規定適用之「危害物質」; 2) 行政院環境保護署依據「毒 性化學物質管理法」公告之「毒性化學物質」; 及 3)該規則附件 二分類表之危險物品。 「危險物與有害物標示及通識規則」規定適用之「危害物 質」，是依化學品在工作場所使用及操作之「危害性」所做之分 類。然而，某些化學品在使用及操作階段是危害物，在運輸階段 卻不一定是危險物（例如經過妥當包裝者）。故國際間判定是否 為「運輸危險物品」時，均以「聯合國危險貨物運送建議規範」 為判定依據。 此外，現行化學品物質安全資料表（MSDS）有16項資料，國 際上關於判斷運送之化學品是否為運輸危險品係依據MSDS第14 項的運送資料判定。將工作場所和交通運輸的化學品管理混為一 談，不僅與國際慣用作法有所扞格，也造成業界管理作業混亂， 增加營運負擔（例如路權申請與警示要求等）。
教育及訓練委員會 教育及訓練委員會在此肯定政府，特別是教育部的以下成 果： •台灣的國民教育比例近100%，高等教育升學率約84%； •台灣83所社區學院為23萬人提供進修教育； •美國商會在<<2012年台灣商業景氣調查>>中，「受過極良 好的教育」被評為台灣人力資源的三大特質之一。 這些成果對於實現馬總統在2011年11月22日美國商會年度會 員大會演講中所提出的「黃金十年」願景，扮演極為關鍵的助 力。「黃金十年」規劃改變台灣經濟結構，由「效率導向轉為創 新導向」，目標是將台灣轉型為「世界創新中心及東亞貿易投資 中心」。其次，馬總統要把台灣打造為「東亞及太平洋地區高等 教育中心」。 我們深信從製造業過渡到創新經濟，馬總統所提 的計畫完全符合全球趨勢。 台灣的勞動力既已具有良好的教育背景，還需要什麼才能轉 變為全球創新中心呢？這個問題的答案也揭示於<<2012年台灣 商業景氣調查>>中：回答認為台灣人才「受過極良好教育」的企 業，對於這些勞動力是否「符合世界標準的高度創新能力」，卻 評分極低。 創新型經濟需要創新型人才，在當今經濟環境下，誰會願意 在缺乏培養創造力和創新的系統下學習？而面對亞太地區其他大 學的競爭，台灣如何吸引國外留學生來台留學，以實現馬總統提 出2020年前達到13萬名留學生的目標？ 想要改變臺灣的教育系統並不容易，但是難度不應該成為問 題的關鍵。關鍵在於這些改變是否必要和有幫助？台灣政府是否 同意，想要成為全球創新及教育中心，就必須有世界級的創意？ 若是如此，下列三個建議，或許能幫助台灣更接近目標。 建議一：提供臺灣學生更多廣泛接觸創新高等教育的機會 目前台灣學生的高等教育有兩個選擇。第一，在國內大學就 學。然而，台灣的大學固然提供良好的基礎教育，卻無法培養學 生畢業後具有企業面臨全球競爭所需要的創新能力與創意。台灣 學生的第二個選擇是前往海外留學。但教育部每年僅提供600個 留學獎學金名額，其他學生欲出國獲取現今全球經濟所重視之教 育，就得自己籌錢去留學，這通常對他們來說是遙不可及的。 提供培養創新能力的教育，政府還有個辦法是允許國外大學 在台設立校區，或讓學生透過遠距教學完成學位。我們鼓勵政府 開放外國大學院校來台灣設立辦事處，可在台招生及授課，而非 必得成立分校才行。由於設立分校成本極高，導致台灣完全不在 國外大學的考慮之內。政府可針對新加坡、香港、大陸地區現行 的模式進行研究，以評估此建議的可行性。這些模式包括新加坡 大學與加州大學洛杉磯分校合作的雙聯制企管碩士課程、紐約大 學上海校區、以及杜克大學在新加坡和中國昆山開設的醫學研究 中心。 實行此一計畫可為台灣帶來三方面的好處。首先，多元的面 向與觀點是創新的基石，國外大學不同的教育模式正好提供台灣 以外的各種視野。其次，因經濟或家庭因素無法出國留學的學 生，能以較低廉的學費及更大的便利性享有世界級的創新高等教 育。第三，不同教育模式的競爭，將促使台灣的大學院校自主創 新，優化現行的教學系統。 建議二：提供在職人士更多進修的機會 本委員會肯定政府為推廣進修教育所做的努力，目前已有超 過23萬人在社區大學修課。我們建議政府將進修教育進一步提 升為創新導向的學習，補助欲增進員工能力的本土或外商公司， 特別是與創新、領導、品牌，以及跨文化交流相關之領域。台灣 想要在全球創新經濟裡競爭，必須不斷強化這些軟技能。 我們建議政府針對台灣所需的策略性優勢，獎勵本土或外商公 司人員接受教育訓練。例如，要促進服務業或旅遊業創新，政府 可以提高於特定院校完成該領域相關課程的學費補助。對於策略 性的重點產業，建議政府補助80%的學費，而公司則負擔其餘的 20%。此類補助將吸引公司允許其專業人員從工作中抽出時間， 進修特定的專業領域，以助台灣發展成為一個全球創新中心。
MAY 2012 • TAIWAN WHITE PAPER
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2012 台灣白皮書
本委員會建議主管機關修正「道路交通安全規則」第84條第3 項關於「運輸危險物品」之定義，以更符合國際標準與實務，對 僅在工作場所屬於危害物之化學品免除其運輸方面之額外管制， 並向相關執法機關宣導，以利辨別。
產業優先議題
灣之貨輪在海峽兩岸貿易營運。中國交通運輸部在2012年3月對 香港的貨輪也做了更嚴格的要求。對貨輪限制愈多，愈限制海峽 兩岸貿易，尤其是台灣的航運多倚賴權宜輪。 雖然大多數石化產品並未包括在ECFA早收清單之內，石化業 者仍期盼未來兩岸相關貿易能進一步開放。為使整體產業能充分 把握難得機遇，實有必要處理航運受阻的問題，如此航運方面的 障礙才不致於限制兩岸在ECFA架構下持續拓展各種貿易。 石化廠商在此懇請政府協助： • 遊 說中國交通運輸部取消海峽兩岸貿易貨輪掛旗的限制， 並簡化卸貨許可申請的程序。 • 支 持兩岸船運公司的貨輪執行海峽兩岸貿易時掛自己的國 旗，以增加可供使用的船運量。
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2012 TAIWAN WHITE PAPER industry committees priority issues
建議三：鼓勵創新型公司提供實習機會和導生計畫 目前，大學畢業生找到了工作後，需要相當多的訓練，才能 成為具有生產力的員工。這對於雇主和畢業生來說都是個問題。 雇主必須負擔訓練新人的高昂成本，而無法立即進行有意義的工 作也讓新進員工無法獲得成就感。 本委員會注意到，學生實習計畫已經存在，而某些公司的實 習生也確實有「真實世界的實戰經驗」。然而，許多公司的實習 生最後只能做文書工作，或者根本沒有事情做。我們建議將學生 實習系統化，提供獎勵機制給實際有資深經理指導，並讓實習生 真正參與專案執行的公司。專案的執行包括參與腦力激盪、開發 新產品或服務、跨部門或跨分公司的協調。創新導向的工作遠比 學校結構型、線性的學習更複雜，要讓學生瞭解並能喜歡工作與 學習的差異，唯一的辦法就是讓他們擁有實務工作經驗。我們相 信一套有系統的學生實習計畫，可讓今日的學生，成為未來更具 生產力的創新勞動力。 本委員會建議政府提供利多，鼓勵本土及外商企業提供有意 義的學生實習計畫。以建議二所提到的學費減免為例，符合資格 的企業於限定的時間裡，如六個月，提供一定數量的實習生職 缺。學生實習計畫的推展配合學費補助的優惠，有利於將台灣推 向成為世界創新中心的目標。
人力資源委員會 本委員會欲藉此機會讚揚台灣政府過去數年來的努力，使國 外專業人士更容易進入台灣就業市場，亦使相關法規日臻完善。 本委員會明白開放台灣就業市場和修訂相關勞動法規間必須維持 平衡，以提升企業競爭力並保障國內勞動人口。 台灣欲躍升為國際企業之全球營運中心，須有完整之勞動法 規架構支持。在全球化營運的背景下，勞工福利問題必須與企業 彈性、效率以及資源最適化等需求相平衡。本委員會相信，一個 完善平衡之法規架構能提供企業營運所需之彈性，給予勞工合理 之保護，並針對外籍人士提供合適之簽證規定，定能提升台灣於 國際間激烈人才爭奪戰中之地位。 以下提出之各項議題中，本會特別表達對移除外籍專業人士 來台工作兩年工作經驗限制之盼望，並希望就已施行之新勞動三 法－工會法、團體協約法以及勞資爭議處理法－中不明確之處， 及研議中之勞基法修正草案可能產生之影響表達關切，尤其是使 用派遣人力相關之法規。本委員會並期盼能持續放寬有關國外和 中國大陸專業人士來台之限制，為台灣就業市場創造更具競爭 力、全球化、吸引力的工作環境。 建議一：移除外籍專業人士來台工作的兩年工作經驗限制 現行法規規定，除了從事科技相關產業，及服務於跨國企業 滿一年以上經指派來台者外，所有外籍專業技術人士（具大學學 士學歷者）欲來台工作，必須擁有兩年以上相關工作經驗的限 制。此等規定有違台灣自身利益，因為鼓勵外國專業人才來台灣 工作，是促進台灣本土產業升級，及為本地人才提供更國際化工 作環境的有效方法。 當台灣政府採行不利於其提升國際化政策目標之保守和保護 主義做法時，鄰近國家反而競相提供優厚的移民簽證及生活環境 以吸引全世界最優秀、最聰明的人才時。事實證明許多跨國企業 的創辦人，如美商微軟的比爾·蓋茲、蘋果電腦的賈伯斯及臉書 的馬克．祖克柏等人，均無大學學士畢業文憑。以此推論，他們 豈都不具備來台工作的資格？本委員會基於提升台灣人力素質之 目的，仍再次呼籲台灣政府儘快修法刪除上述限制。 建議二：釐清工會法、團體協約法及勞資爭議處理法應如何適 用，並兼顧勞工與雇主之權益 新修正通過之勞動三法已於2011年5月1日正式施行。該三法 促進工會之設立、保護工會行使爭議行為的權利，並提升工會對 團體協約之談判實力，對國內之勞資關係勢將產生重大衝擊。本 委員會有幸得與勞工委員會（「勞委會」）進行對談，對新法可 能產生之問題表達關切，並提供解決建議。 A. 團體協約法（「團協法」） 1. 新修正團協法第六條規定：「勞資雙方應本誠實信用原則， 進行團體協約之協商；對於他方所提團體協約之協商，無正 當理由者，不得拒絕。」作為誠信協商之一環，團協法要求 任一方於他方已提出合理適當之協商內容、時間、地點及進
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行方式時，不得拒絕進行協商。 實務上要求協商團體協約者，多為工會。惟雇主於工會提出 協商時間、地點時，因業務繁忙或時間有限，未必可以立即 配合，此常被工會指為阻礙或拖緩協商程序。「合理適當」 一詞十分模糊，且將開啟一極具爭議之灰色地帶。此規定之 立法宗旨係為促使雙方及時展開協商過程，惟模糊之用詞無 法提供指引，且可能導致時間及資源被耗費在爭論協商時 間、地點及其他協商條件是否「合理適當」。為使第六條成 為對工會及雇主皆有幫助之條款，本委員會建議勞委會就此 點，應儘速頒佈相關函釋，釐清該會將如何認定工會提出之 協商時間、地點及其他條件係屬合理適當，且雇主有多少空 間可要求延期，而不致於被認為係拒絕配合協商程序。 2. 第六條第二項第三款規定勞資之一方要求協商時，他方不得 「拒絕提供進行協商所必要之資料」。但所謂「進行協商所 必要之資料」範圍為何，完全沒有定義。「進行協商所必要 之資料」一詞，給予工會廣泛之法律依據來要求雇主提供資 料。但因該詞未界定範圍，故理論上工會得要求極敏感或機 密之資訊。例如實務上曾有前例，工會以調整一般薪資水準 之參考為由，要求揭露高階經理人薪資。在缺乏主管機關及 相關法令進一步說明指引的情況下，完全配合此種要求，將 對企業之業務經營造成重大衝擊；而公司揭露之機密資訊或 商業秘密，亦會對公司於市場上之競爭力造成負面影響。 以下任一方式，可協助解決此一問題： (1) 以修法或函釋之方式，明定勞方可請求資料之範圍，且公司 無須提供涉及企業機密或個人隱私之資訊。英國1975年之僱 傭保障法可作為何類資訊應予保障之參考。 (2) 建立機制，由公正第三人審閱被要求提出之資料，判斷是否 屬機密資訊範疇，再決定是否須提出予他方當事人。 (3) 確認有機會接觸該等資料者有保守秘密之義務。如洩露機 密，企業得請求賠償。就此新修正團協法第7條有要求收受 資料者保守秘密，但並無賠償條款。 B. 勞資爭議處理法 新法第五十四條第一項規定：「工會非經會員以直接、無 記名投票且經全體過半數同意，不得宣告罷工及設置糾察 線。」 前開修正刪除原工會法第26條規定罷工等須經全體「會員大 會」決議之規定。惟不召開會員大會，容易對投票結果及是 否已符合罷工條件產生爭議。建議勞委會速頒函釋，說明在 不召開會員大會之情況下，應如何投票、監票，如有疑義， 應如何釐清；並說明主管機關得適時介入監票或確認已合法 決議。於有決定釐清程序是否符合規定前，不得進行爭議行 為，否則工會須負賠償之責。此舉有助於資方與工會對於工 會是否取得合法罷工決議產生爭議，並避免資方以聲請假處 分等方式禁止工會違法罷工，升高雙方衝突關係。
建議三：重新考量勞動基準法修正草案，兼顧勞動保障與企業衝 擊 勞動基準法（下稱「勞基法」）修正草案由勞委會於2010年 1月11日公布。本委員會有幸於公布後曾與主管機關對談，並 於2010年之白皮書中提出相關建議。部份建議幸蒙主管機關採 納。就未被採納部分，本會會員認為仍有其重要性，特此籲請勞 委會慎重考量。 勞動派遣 1. 「勞動派遣」是指將某一事業聘僱之勞工派遣至其他事業以 提供勞務，並接受後者監督管理。勞基法修正草案欲管制台 灣之勞動派遣活動，但卻未明確定義何謂勞動派遣。例如， 當公司將其總機服務或客訴處理服務外包時，是否即視為從 事勞動派遣活動，因而應受修正後法律所載限制之約束？本 委員會建議改寫修正案內容，將勞動派遣與人力資源和其他 商業服務外包明確區分。 2. 定期契約和勞動派遣均為台灣所常見，因為目前勞基法就資 遣或終止聘僱對雇主設下過度的限制，剝奪雇主在現今競爭 市場中求生存而必需具備的人力資源管理彈性。我們認為勞 動派遣及定期契約勞工之使用是相輔相成的。本會所代表之 會員公司曾表示，企業會使用勞動派遣，常係因現行勞基法 就定期契約之規範太過嚴格以致缺乏彈性。本委員會建議， 若新法欲更加嚴格地規範勞動派遣，定期契約之相關規範則 需配合放寬。特別是現行勞基法下，定期契約須符合四種法 定定期契約中之其中一種，本委員會建議雇主應得在有「暫 時性勞務需求」時使用定期契約。
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勞動契約之終止 1. 有關現行勞基法第十一條中的資遣要件，在實務上，即使雇 主願意支付資遣費，勞資雙方仍經常因資遣是否未符合特定 資遣理由而屬違法，產生諸多爭議。目前的修正草案似將資 遣要件作更嚴格之規範。例如，第十一條將「無適當工作可 供安置」之要件適用於所有資遣事由。此一要件是否包括企 業歇業、因不可抗力暫停工作、企業虧損或業務緊縮等情況 ？惟發生以上情況時，本均無「適當工作可供安置」。此 外，所謂「適當工作」究竟指同一企業內之工作，或得擴張 解釋為包括該企業外之工作（例如關係企業，甚至與該企業 毫無相關之其他工作）？上述問題應有更明確之解釋。 本委員會認為現行勞基法下，雇主資遣員工已非常困難，特 別是，法院在過去幾年已自行定出實務上之慣例及標準，且 對雇主要求超出勞基法文義之要件。例如，勞基法並未明定 雇主於資遣一名不能勝任其工作之員工前，需正式對該員工 進行表現改進計畫，但實務上法院通常會要求雇主提供施行 表現改進計畫之證明。另外，要求雇主證明「無其他適合該 員工之職務」亦為法院自定，而非法律明文規定之要求。 因每一勞資爭議案件之個別情形都相當不同，法院應保有裁 量權，以便就個別案件斟酌所需之證明。本委員會認為，實 務上，法院目前作法已足夠保護員工利益，若將現行法院之 要求成文化，將減少法院彈性處理個別案件之能力。 2. 修正草案對於不能勝任工作、因循怠惰不認真之員工亦增加 「無適當工作可供安置」之要件。本項應刪除才不致課予企 業主過重之負擔。 提前離職之資遣費
預告期間內，勞工應仍有辦理交接之義務。如勞工提前離 職，則勢必影響職務交接，因此，應適當衡平雇主之權益。 本委員會建議增訂勞工如提前離職而未符合草案第十五條第 二項準用第十六條之預告期間時，雇主得要求勞工給付違約金 （違約金計算方式得依第十五條第三項之規定），並得直接從資 遣費中扣除。 第十八條之二規定，雇主須「有為勞工進行專業技術培訓， 提供專項培訓費用者」，始得約定最低服務年限。實務上，勞雇 雙方約定最低服務年限之原因，並非僅限於提供訓練，亦有基於 雇主支付簽約獎金或海外工作機會等情形，因此似不宜以法律限 制此類約定，應將其自第一項之兩款中刪除。 競業禁止 第十八條之三處理的是勞動合約中競業禁止條款之可執行 性，但未將細部之審酌要件納入法條中。如欲以法律直接規範競 業禁止，則就何謂「競業禁止條款禁止之期間、區域；職業活動 之範圍、就業對象」之「合理範圍」，應再作細緻化處理，以資 遵循。實務上對於該條第四款「競業禁止之約定須對勞工因不從 事競業行為所受損害合理補償」中，「合理補償」之標準亦多有 爭議，此類細部規定應明訂於施行細則或立法理由中。因此本委 員會要求能有機會提前對施行細則草案表示意見，待法令通過後 並將持續監督其發展。 買賣不破僱傭 修正草案第二十條規定：「事業單位有合併、分割、概括承 受或概括讓與、讓與全部或主要營業或財產等轉讓情事時，勞動 契約對於受讓人仍繼續存在。但勞雇雙方另有約定或勞工聲明不 同意隨同移轉時，不在此限」。然而，企業併購法已規定企業併 購活動後之僱傭問題，且該法已行之有年，今勞基法修訂草案規 定受讓企業須留用全部員工，勢必影響企業併購意願，不利於提 升台灣整體競爭力。本委員會建議修訂勞基法第二十條，使其與 企業併購法第十六條及第十七條之規定一致化。 對於企業分割或讓與主要營業或財產之情形，草案對應移轉 之員工範圍未明確定義。為避免兩法出現歧異，本委員會建議將 草案修訂為與企業併購法完全一致。草案至少應明確定義移轉之 勞工限於與分割部門直接相關之員工，至於後勤單位之員工，應 容許轉讓公司及受讓人決定應移轉之員工。 延時工作 現行勞基法對於延長工時及加班費之部份限制極嚴。惟事實 上，部份高階或專業員工可享有彈性工時，並具足夠談判力量可 與其僱主談判，不須仰賴勞基法之保護。因此，勞基法應該保留 空間使僱主與高階專業員工決定員工之工時與休假。例如，若一 高階經理人須不定時與海外客戶或總部進行越洋電話或視訊會 議，要求此類經理人按朝九晚五之形式工作，並將此段時間外之 工作時間列為加班，係不切實際，且會妨礙台灣進一步成為全球 營運中心。嚴格之延長工時規定，亦使員工在家工作等彈性上班 方式成為企業難以規劃之做法，因為企業難以衡量員工利用通訊 設備遠端工作時間。 為增加勞基法關於延長工時規定之彈性，本委員會建議修法 使員工具較高職位與月薪超過特定門檻者（如新台幣200,000 元），得豁免於現行勞基法對於延長工時及加班費之規定。 計算平均工資 勞基法第二條規定之平均工資係以前六個月內所得平均工資 為計算基準。這對於聘僱員工特別具有季節性需求，或農曆春節 時提供優渥獎金的企業相當不利，因為若員工退休或解雇時間點 緊接在薪資高峰期後，所計算的退休金或資遣費會變相膨脹。計 算資遣費和退休金時所用的平均工資基準應以前十二個月內所得 平均工資為依據。 建議四：進一步開放中國大陸商務旅客進入台灣從事商業活動 針對來台從事商業目的中國大陸商務人士，本委員會注意到 於過去一年，台灣政府在相關案件審核的標準上已有部份之放 寬，惟核准之時程仍十分緩慢。有鑑於海峽兩岸貿易日增，需要 頻繁而方便之商務旅遊，本委員會謹提供以下建議，盼協助精簡 程序並增加彈性，以消除中國大陸商務旅客進入台灣從事商業活 動不必要的人為障礙： 1. 設立海峽交流基金會（海基會）駐中國大陸的辦事處 雖然相關進程並不完全操控在台灣政府的手中，但據媒體報
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另外，本委員會了解雖新規定仍在研議中，勞委會欲於近期 頒布勞動派遣之合約範本。勞委會應注意此類範本文件代表 勞委會就勞動派遣之看法，故即便範本未以函令形式頒布， 範本內容仍會被法院認為是最佳慣例，或被引用為法令詮釋 之輔助。某層面來說，該範本契約等於在新法尚未於立法院 被完整地考量、辯論及正式施行之前，就已定出新的規定。 因此，該合約範本之條文應求合理並避免過於嚴格。 3. 修正草案第九條之一規定，要派單位使用派遣勞工，應經工 會或勞資會議同意，且派遣勞工不得超過該事業單位受僱員 工總額之百分之二十。但代表員工之工會或其他團體本身有 其利益考量，無法客觀評斷勞動力方面的問題。另外，修正 草案對製造業衝擊最大，因為製造業一般均聘僱大量派遣勞 工，若企業無法使用派遣勞工，可能將工作機會轉至外勞或 將訂單轉至國外。無論結果為何，均將導致台灣之工作機會 減少，失業人口增加。另，跨國企業往往施行員工總額限 制，如台灣之聘僱彈性縮減，跨國企業可能會將工作機會轉 移至其他國家。 本委員會建議刪除應經工會或勞資會議同意之規定，並取消 草案中派遣勞工佔公司員工之百分比限制，或放寬之（無論 是全面適用或針對特定類型之派遣服務）。例如，如派遣勞 工人數不超過員工總額百分之十，則不需經工會或勞資會議 同意；於特定情況下，例如季節性勞工或特別專案，雇主應 可申請較高比例之派遣勞工。 另，該修訂條文第二款規定要派單位應將所需勞工之人數、 派遣期間及相關工作內容等詳情公告之。因本項規定之理由 不明確，容易激起勞資糾紛，且不具正面作用。本委員會建 議刪除本項規定。 4. 修正草案第七十四條之一就派遣業採登記制，而未採許可流 程以確保其符合特定條件。此制度並無法適度保障派遣員工 之權益。本委員會建議對派遣業之參與設定基本資格限制 （例如申請人須有優良實績、提供完整員工訓練、設置營運 計畫等），且派遣業者亦須定期向主管機關報備以防範違法 情事。否則合法派遣業者與游走法律邊緣或違法之派遣業者 競爭，將居於劣勢。 5. 修正草案第九條之三規定，要派單位不得「指定」派遣特定 勞工。這是否意謂要派單位完全不能設定勞工之條件、不能 要求更換派遣勞工？由於派遣勞工於要派單位提供勞務，要 派單位應有權選擇派遣勞工。建議本條應刪除，而所謂「指 定」之定義應明確化或於修法理由中說明之以去除不明確部 份。 6. 草案中並未說明修正案通過後對現存之派遣勞工會有何影 響。本委員會建議明訂過渡期間，使企業有合理時限處理現 存之派遣關係，並避免法律關係之紊亂。
產業優先議題
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industry committees priority issues
2012 TAIWAN WHITE PAPER
導，中國大陸負責官員對此議題似乎已有正面的回應。目前 實務上大陸人士因業務目的，希望訪問台灣時，在台的邀請 單位（「邀請人」）需要以其名義代向內政部入出國及移民 署（「移民署」）提出申請案。程序上受邀人還必須提出與 申請相關之必要佐證文件。由於台灣在中國大陸沒有任何代 表處，文件必須轉到移民署，造成處理時間的延長。此一延 誤造成部份大陸訪客的時間配合問題。例如，對於首次提出 申請者而言，在台邀請人必須在申請人出發前至少十個工作 日，遞交所有申請的文件給移民署。 若海基會與大陸的海峽兩岸關係協會（「海協會」）達成互 設辦事處協議，在大陸的台灣辦事處將可促進大陸訪客來台 申請程序上的便利，為申請人節省大量的作業時間，並進一 步強化兩岸商務交流的基礎。 2. 放寬大陸商務人士來台取得多次入境證核發資格之機制 雖然台灣政府已微幅放寬自由港區事業及大陸地區年度營業 額達新台幣五百億元以上企業之負責人或經理人亦可取得多 次入出境證之規定，但除了已在兩岸設立分支機構的跨國公 司之中國大陸籍員工，可取得多次入境許可證外，其他大部 分大陸人士來台從事商務活動，僅給予有效期三個月的單次 入境許可證，或可申請逐次加簽的入境許可證。雖然逐次入 境加簽的程序不複雜，但仍相當費時，因為需要每次重新獲 得在台邀請人的同意書，編訂新的行程表，並提交這些文件 給移民署。本委員會建議更大幅度放寬多次入境許可證的核 發資格，減少商務旅客耗費大量時間精力在申請單次入境許 可證或逐次加簽入境許可證的程序。 3. 延長停留的最長期限 大陸人士來台從事商務訪問、商務考察或市場調查、召開 會 議、演講、參加商展或參觀商展等活動，在台停留期 限最長可達一個月。而來台從事履約活動，如商務研習、驗 貨、售後服務和技術指導等之大陸人士，則可在台停留最長 三個月。基於申請過程需要十到二十個工作天來準備文件和 從事入境證的申請，限制第一類之申請人最多僅能停留在台 灣一個月似乎很不合理。有鑑於兩岸之間的交流業務量不斷 增加，本委員會再次建請延長前述一個月的期限至二個月， 三個月的期限至六個月，以便更符合雙方實際業務之需要。 4. 針對來台大陸人士逾期停留對台灣邀訪單位的預警系統 大陸商務人士來台訪問，台灣須有一適格的邀請單位提出申 請並擔任保證人。大陸訪客若因疏忽或不熟悉相關規定，逾 越停留期限，在台邀請單位將連帶受罰，包括被處以一定期 間內停止受理大陸人士來台案件的申請。對於兩岸業務繁忙 的公司企業而言，對其業務的推展將造成極大的衝擊與阻 礙。本委員會建議主管機關，對於極少數逾越停留期限的 案件，可分階段警告並避免對在台邀請單位施加立即性的處 分。 建議五：對外籍人士停留台灣期間住址變更通報建立較清楚之原 則 依據入出國及移民法之規定，外國人於居留期間變更居留地 址時，應於15日內向入出國及移民署申請辦理變更登記；違反此 項規定者，將依據逾期時間長短，處以新台幣1,000元至10,000 元不等之罰金。但是此15日期限之認定卻定義不明，究竟是依據 實際搬遷日期，還是依據租約的生效日期來計算？經常引發申請 人與承辦官員間之爭議。本委員會建請政府能儘速擬定統一具體 的作法，以確認主管官員對此15日期限有一致之認定方式。
基礎建設委員會 多年以來，美國商會基礎建設委員會已向台灣政府提出建 言，列出若干有待排除的政策障礙，以期能深化國際企業組織參 與台灣的政府採購市場。迄今，雖然在國際企業組織參與台灣公 共工程計畫的數量有些微增加，但相關政府部會對於國際參與的 支持依舊不足，跨部會的協調溝通也有待加強。 與此同時，本委員會希望藉此機會表彰新近成立的國營「桃 園國際機場股份有限公司」的特殊表現，桃園國際機場公司已保 證機場第3航厦新建工程確定公開徵求國際投標廠商，並計畫借 助國際廠商的專業技能。 在去年的白皮書中，本委員會建議政府允許現有核能機組延 役，並考慮調整無法達成的減碳承諾。目前看來情勢每下愈況， 政府在去年正式宣布不予現有核電機組延役，並重申減碳時程。 這兩項政策都將使未來台灣電費急漲，而使台灣企業在國際上失
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去競爭力。在今年的白皮書中，本委員會再度向政府提出當前國 家能源與減碳政策應改善的方向。 建議一︰國家基礎建設的發展必須先經過充分協調，以擬定總體 計畫 從電力、供水到交通運輸網路和土地使用管理，國家公共基 礎設施的規劃，乃是國家經濟發展的基石。 台灣的重大基礎設施投資，包括航空機場、高速公路、發電 廠、高速鐵路和捷運系統，也持續對促進國家經濟成長做出積極 貢獻。 當台灣準備升級到經濟發展的新階段時，必須再一次對國家 基礎建設做出新的承諾，期許基礎建設計畫能達到合乎世界先進 經濟體發展要求的高水準。 重大基礎建設對國家整體安全有極大影響，其關鍵在於如何 滿足台灣電力、水資源在輸送分配穩定性、安全性和備載方面的 重要需求，以及如何把上述要件與同等重要的土地使用需求、土 地開展計畫作協調，產生最有效的配置。 台灣政府有必要在充分考量各項關係密切的國家發展長期挑 戰之後，把相關工作視為最優先任務，大刀闊斧積極處理這些問 題，而非頭痛醫頭、腳痛醫腳。 簡而言之，台灣需要一個充分整合協調的「執行計畫」。一 方面擬定一個順應國際經濟成長趨勢，有利於台灣經濟長遠發展 的長期計畫，另一方面，也考慮到台灣若面臨某些衝擊國際經濟 發展的重大緊急事件或危機時，必須迅速、明智地做出回應。 在過去的一年中，我們看到台灣政府持續努力，試圖擴大吸 引外國投資。除了桃園航空城專案和都市更新外，大多數計畫與 基礎設施看起來關係較少，但是實際上仍有相當程度的間接關 聯。毋庸置疑的是，現在區域性競爭非常激烈，積極推動世界級 的基礎設施計畫，是把外國投資引進台灣的必要條件。 建議二︰引進更多專門技術與人員投入基礎設施計畫，厚植台灣 「軟實力」 基礎建設計畫必然是從「規劃」階段開始。基礎建設的規劃 扮演著關鍵的決定因素，影響所有後續行動的最終完成品質，包 括工程計畫的設計、建造和營運等方面。 台灣若能引進更多的「軟實力」（專門技術與人才），為基 礎建設最重要的規劃階段出力，必能帶來一定的補強效果，使整 個台灣受益。 誠如提出「軟實力」概念的哈佛大學教授奈伊在 論述中一貫指出的：「軟實力」與創造力、創新、形象、品牌以 及文化有關。 一些世界一流工程計畫，例如巴黎羅浮宮博物館擴建工程 （建築大師貝聿銘作品）、波士頓昆西市場、上海新天地等令人 引以為傲且廣受國際矚目的工程，其共通點都是開始於非凡的創 造力、經歷以及在計畫階段的專業規劃技能。 我們可以從台灣過去的案例中列舉出一些沒有善用「軟實 力」以高度專業能力規劃的案例。例如，著名的龍山寺廣場現 在成了市容維護的挑戰。新近完成的士林夜市則欠缺創造力與創 新。若從原本目的是吸引更多遊客的角度來觀察，上述兩個案例 所帶來的傷害，恐怕還多於獲益。 「從經驗中學習」是全世界的企業、組織普遍使用的方法， 對各類基礎建設的發展而言，也提供了一種監控與提升專案執行 能力的絕佳工具。而基礎工程發展的許多「最佳實務」（或最佳 實踐模式）也已被完善地歸納、驗證，極具參考價值。 對於極欲晉級為世界一流觀光國的台灣來說，仍需要從歷史 汲取經驗，以及參考、採用國際間在建造公共設施過程中的實踐 方法與慣例。在主要基礎建設的系統方面（如水資源管理、防 洪、能源等），同樣可藉由導入「軟實力」來追求卓越的成果。 在這些方面，許多國際企業經歷豐富，可以使基礎建設的發 展更臻完善。 建議三︰重新考慮降核政策 受日本福島核災影響，台灣政府於去年11月宣布有三座核電 廠六部機在運轉40年後將會予以除役，不會像許多國家一般給予 核電廠20年的延役許可。目前三座核電廠的六部機將在8年後的 2018年開始除役，而在8年間(到2025年)六部機都將除役。本委 員會呼籲政府，在執行此一政策前，應先由經濟成本、環境保護 及能源供應安全三個層面予以慎重考量。 與燃煤、燃氣電廠相較，核電成本最為低廉。目前台灣電力 系統核能電廠、燃煤電廠與燃氣電廠共提供九成以上電力，過 去5年核電、燃煤、燃氣發電每度電平均成本分別為新台幣0.63
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:24 PM
保險委員會
建議四：增加基載電廠 在過去數年，台電公司年年有鉅額虧損，預計今年仍將虧損 1000億元，瀕臨破產，政府不得不考慮採取遲來的漲價措施， 分階段增加20%到25%的電價。 台電陷入財務困境的主因是電力結構出了大問題。台灣電力 系統中基載電廠(核能電廠及燃煤電廠)裝置容量極為不足，台電 不得不利用極為昂貴的燃氣發電來補基載電廠之不足。 以國際標準而言，基載電廠裝置容量應占全系統裝置容量 的65%到70%。但今日台灣電力系統中基載電廠裝置容量只有 42%，燃氣電廠裝置容量(1519萬瓩)甚至超過燃煤電廠裝置容量 (1180萬瓩)。 如上節指出，燃氣發電極為昂貴。以2010年為例，核能、燃 煤、燃氣發電度數分別為400億度、930億度與580億度，但發電 成本則分別為264億元、1485億元與1810億元。 台灣電力系統極不正常的原因之一是許多燃煤電廠在環境影 響評估中受阻，彰工電廠新建2部機環評8年尚未通過，大林電 廠原擬加建4部機也在環評時被削減為2部機。這4部80萬瓩未能 推動的機組，總裝置容量為320萬瓩，較目前興建中的核四兩部 機容量(共135萬瓩)還大。 為避免電力短缺，台電只好加速興建4部70萬瓩的通霄燃氣機 組，在其完工後，台灣電力系統中基載電廠比例將更進一步下 降，電力供應結構受到嚴重影響，電費則勢必將更進一步飆昇。 燃煤電廠發展受阻的主要原因在於政府的近程減碳政策。在 中央政府強力宣示之下，環保署、立法委員、地方政府無不視燃 煤機組為眼中釘，推動燃煤發電計畫困難重重。除了核電，以燃 氣電廠取代燃煤電廠為唯一選擇，燃氣電廠排碳較少，但以氣代 煤減少二氧化碳的成本為每噸新台幣4000元，遠超過國際間每 噸二氧化碳交易成本(低於新台幣1000元)。顯然，靠這種作法減 碳的成本極高。 政府目前推動電力政策有三大最高原則：1. 不限電 2. 合理 電價 3. 實踐國際減碳承諾。但事實上三者無法同時達成，政府 應訂出優先順序。本委員會建議政府重啟嚴重延誤的基載燃煤計 畫，以改善目前極不正常的發電結構。
保險公司的資訊透明度、財務能力、客戶的自主權，以及法 令的一致性仍然是美國商會保險委員會在2012年白皮書中的主 要訴求。我們相信，這些原則所代表的價值也是保險主管機關金 融監督管理委員會保險局的核心目標。 這些原則呼應了提供客戶充分資訊，使客戶在掌握資訊後做 出適當決定的重要性，同時也提醒保險業者維持健全經營的必要 性，以在未來實現對客戶10年、20年，甚至是一輩子的承諾。 我們相信，堅持這些原則與目標，可以加強台灣消費者對於 保險業的信任與信心，為保險業創造一個更有吸引力的市場。過 去一年以來，台灣在這些目標的努力上，則呈現結果不一的情 形。 以正面的發展來說，受到高度期待的金融消費評議中心已經 成立，台灣有機會進一步朝目標邁進。評議中心雖成立不久， 本委員會對於評議程序中沒有保險業界的參與，即使只是擔任諮 詢顧問的功能，仍存疑慮。無論如何，我們期許評議中心可真正 提供一個公正、衡平及迅速的保險消費爭議處理機制。 令人遺憾的是，儘管在眾所期盼下保險法第146條之4終於在 2011年11月經立法修正通過，但新公布的保險業辦理國外投資 辦法修正條文，原則上僅允許保險公司將[相當於全部非投資型 責任準備金25%之外幣保單責任準備金](扣除乘數效應)不計入國 外投資額度，遠低於業界期待。我們認為該項辦法將繼續阻礙 競爭，懲罰專注於經營保障型商品的保險公司(保障型商品的保 費通常僅相當於儲蓄型商品保費的一小部分)，不當地以保險公 司資產規模，而不是健全的資產/負債相對應(包括幣別相對應)原 則，決定可以不計入國外投資額度之限額。儘管我們都理解，保 險公司在追求較高的投資收益時，必須承擔較大的風險(尤其是 在資產與負債的幣別發生錯置時)，我們也相信保險公司應該執 行額外的充實資本措施，以因應增加的風險。相反的，雖然資本 適足率標準沒有調整，但計算方式卻已改變，保險公司被允許可 以使用特別準備金，並以有利的方式認列特定的未實現利益及虧 損，而得以較輕易地達到資本適足率標準。最重要的是，那些信 賴資本適足率作為保險公司財務能力指標的消費者，恐怕無法理 解這項財務能力標準背後技術上的變化。 本委員會將繼續支持保險局所宣示並推動以原則為基礎的監 理環境(principle-based regulatory environment)。以下，謹就本委 員會認為 2012年最重要的議題進行說明。
建議五：依計畫性質選擇決標方式 近日某些政府機構宣稱在未來採購決標將儘量採取「最有利 標」方式，而非目前通用的「最低標」方式。 依國際慣例，不同採購案件通常會採取不同的決標方式。在 專案初始通常會聘請工程顧問公司進行可行性研究、工程規劃及
建議一：加強保險業財務能力之資訊透明度及監理 保險業因為持續低利率環境造成高利率保單利差損壓力的風 險仍然在繼續擴大中。壓力同時也來自市場的高度敏感性及不確 定性，以及處理國華人壽問題的負擔。根據報導，國華人壽的資 產淨值缺口估計已遠超過保險安定基金現有基金規模。
MAY 2012 • TAIWAN WHITE PAPER
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2012 台灣白皮書
基本設計，這些服務之採購，國際上多採「最有利標」決標。因 為這些服務之費用占全專案預算之比例極低，但其規劃設計品質 與得標公司團隊之經驗及技術能力密不可分，這些服務並將決定 整體專案（含施工、營運階段）之成敗。所以在此一階段之服務 並不合適採用「最低標」決標。 在施工階段，主要成本多為機電設備，及大宗材料如鋼筋、 水泥、管線、電纜等，這些設備材料如合於邀標規範，則各投標 商之成本理應相同，則採「最低標」決標為國際上通用方式。 如果專案之施工十分複雜，則得標廠商之相關經驗、財務健 全度與專案管理能力就會影響專案之成敗。國際慣例對此一般採 取「預審」制度，通過「預審」的廠商均認定為有能力執行該專 案，也才有資格投價格標。在第二階段價格標則仍以「最低標」 方式決標。 以上不同決標方式為國際慣例，以世界銀行招標為例，在規 劃設計階段聘請工程顧問公司，一律以「最有利標」決標。在 施工階段聘請統包商、工程公司或營造廠時則先進行「資格預 審」。在遴選通過「預審」廠商投標時則採「最低標」方式決 標。 政府公共工程若在施工階段採取「最有利標」，極易產生弊 端。由於施工階段標案之金額均十分龐大，而最有利標決標較為 「主觀」，十分可能在決標階段受到各級民意代表之壓力，意圖 影響決標結果。 本委員會建議政府主管單位宜依不同標案性質而採取不同方 式決標，方可顧及全民利益。
產業優先議題
元、1.42元及3.2元。 目前台灣核電廠每年發電400億度，佔全國用電20%。如果核 電以燃氣發電取代，每年成本增加約新台幣1000億元。若以燃 煤發電取代，每年增加成本約500億元(含碳權；以二氧化碳交易 額每公噸新台幣500元計算)。不論何種方式都將對台灣的國際競 爭力產生極嚴重的影響，並將導致外國投資不前。 從環保角度考量，目前政府的減碳目標是在2020年、2025年 先後將二氧化碳排放限制於2005年及2000年的水準。核能電廠 不像石化燃料發電那樣會排放二氧化碳，是最有效的減碳利器。 若以燃煤或燃氣電廠取代，則燃煤每年將多排放3600萬噸二氧 化碳(相當於目前全台每年碳排3億噸的12%)，燃氣也會多排放 1800萬噸的二氧化碳。如果政府執意推動降核政策，使核電機 組除役，吾人實在不知政府除了大手筆購買碳權之外，要如何達 到減碳目標。 由能源供應安全角度考量，台灣99%能源依賴進口，可說是能 源供應風險最高的國家。核電廠每次裝填核燃料後可連續運轉一 年半，是所謂的「準自產能源」，對台灣的能源供應安全貢獻極 大。 日本福島核災發生原因是地震及海嘯都遠遠超過該核電廠的 設計標準。然而，台灣潛在最大地震的規模遠比日本為小，福島 外海斷層長度超過500公里，發生了9級地震。台灣斷層最長約 100公里，921地震的地震規模為7.6，其釋放能量只有福島9級 地震的120分之1。 自從福島核災後，美國政府核准了9個核能機組的延役，今年 2月美國核能管制委員會更在1976年三哩島事件發生36年後，首 次批准在喬治亞州興建兩座核能機組。韓國是台灣在國際上最主 要的競爭對手，目前運轉中的核能機組有22部之多，並正在興 建6部新核能機組。 台灣沒有條件降核，本委員會強力建議台灣政府審視上述要 點，重新考量降核政策。
WPWP 93
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2012 TAIWAN WHITE PAPER industry committees priority issues
為提升保險公司的資訊透明度並強化財務資訊揭露，本委員 會建議壽險公會考慮對會員公司推動下列自律規範措施： 1. 允許保險公司揭露其準備金與資本適足率，以及得出該準備 金與資本適足率水準所採用之假設基礎，使市場得以評估該 公司風險承擔能力。流程包括： •在符合會計及清償能力目的而具市場一致性之基礎上，對 保險公司之資產及負債做清楚之評價。 •清楚區分保險契約與投資契約 (搭配一致性的稅制)。 2. 對於發放股息或紅利的保險公司，必須特別審查上述標準， 以確保其長期資本及準備金適足率。 保險是受法律支持、享有優惠稅負之特殊產業，旨在鼓勵民 眾對自身財務安全負起更大責任，降低社會整體之負擔。因 此，保險公司對於維持適當之準備金、資產以及負債管理， 以確保其有能力對被保險人履行義務，必須負更多責任。截 至2011年底為止，儘管資本適足率計算方式已一再調整，28 家壽險公司中，仍有5家未達法定最低資本適足率標準，導 致各方對保險業整體能否健全發展產生疑慮。其中3家公司 在2010年底也未達到200%法定最低資本適足率標準。 因此，除了上述可以由壽險公會採取之措施外，本委員會同 時籲請保險局： •對於資本適足率未達最低標準之公司，應加速其增資時程， 或進行解散；對無法在1年以內完成增資的保險公司，必須 限制其不得再承保新業務。 •對於資本適足率未達最低標準之公司，為減輕業界以及政府 未來的責任，在該等公司完成增資以前，必須請客戶以書 面簽署確認其理解該公司資本適足率未達法定最低標準， 以及政府對於保險公司在發生不能清償之情形時，並未提 供任何保證之事實。 •參考金管會對於銀行的監理措施，制定一套明確規則，規定 保險公司必須提高資訊揭露強度並符合較高的資本適足率 標準或其他必要的財務條件後，才能發放股息或紅利。 建議二：建立一個全新的勞工退休金投資平台 本委員會完全支持中華民國退休基金協會建議放寬勞工退休 金條例，允許勞工可以選擇繼續參加由政府監督並提供保證的退 休金計劃，或投資由私人企業所經營之退休商品（如共同基金/ 信託基金，或年金保險），並排除下列現行法之限制： (i) 所屬公司必須符合僱用200名以上勞工的門檻； (ii) 該公司必須有至少50%的勞工同意參加；以及 (iii) 退休金商品必須提供相當或高於兩年定存利率的最低 保證收益。 上述限制若能排除，可讓台灣相當多數的民眾透過符合個人 長期財務需求規劃的退休金產品，以有效且可以負擔的方式，自 願開始進行退休規劃。因此，本委員會促請勞委會盡速採納上述 建議，並對勞工退休金條例進行必要之修正。 建議三：與保險業合作，協助資金導入政府重大公共建設案 自2008年9月雷曼兄弟公司宣布破產，全球經濟陷入快速衰 退。台灣政府為因應全球經濟不景氣之衝擊，於2009年經立 法院通過4年新台幣5000億元「振興經濟擴大公共建設特別條 例」，經費來源包括中央特別預算（主要以發行公債及賒借收入 支應）、自償性公共建設預算及地方政府預算。 惟近年來政府財政日益緊絀，可運用財源也日漸減縮，我們 同時觀察到保險業面臨國內低利率投資環境導致資金無法有效利 用的情形。此外，保險業長期承受之利差損更形擴大，若無法盡 早解決利差損問題，台灣保險業將陷困局，最終成為政府沉重負 擔，衝擊台灣經濟，傷害社會大眾權益。國華人壽已凸顯上述隱 憂。 目前政府於處理國華人壽所遭遇之困境有三：一、無買家願 意接手；二、資產淨值缺口達新台幣2000億元以上，是保險安 定基金所無法承擔；三、選擇讓國華人壽破產將使保戶權益受 損，並可能衍生其他社會、經濟問題。 若政府無法改善目前低利率投資環境，使保險業資金能夠有 效利用，其他保險業者也可能遭遇類似的財務困難。 目前保險業所欠缺的資金運用工具為平均年報酬率4%左右之 長期公債，或類似公債擔保效力之投資工具。據統計，中央政府 2010年發行公債量約為20年期新台幣 1600億元及30年期新台幣 1200億元，惟至2010年底壽險業現金部位約為新台幣7300億， 還須考量其他金融產業需求。由此數據顯示，長期公債量明顯不 足。
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保險業願與政府一同討論解決方案，期望政府能夠增加發行 固定利率之長期公債或類似公債擔保效力之投資工具。若政府能 發行此類投資工具，一方面政府可獲得支應龐大公共建設的資 金，另一方面可協助保險業渡過當前經營困境，使保險業資金得 以有效運用，解決部分利差損的問題。因此，本委員會提出下列 建議： 1.中央政府增加發行長年期公債量。 2.鼓勵地方政府發行地方政府建設公債，並由中央財源補貼地 方政府公債利息或對於債券利息給予更高的稅賦優惠。 3.金融機構可針對重大公共建設之專案融資進行金融資產證券 化，並由政府提供擔保。 4.針對具高自償性之公共建設計畫進行不動產資產證券化，並 由政府提供擔保。 作為相對應的責任，保險業必須保證於特定時限內長期持有 該類投資工具，並保證將獲得之固定報酬用於解決利差損問題或 回饋於保戶。 建議四：避免過度的法令規範阻礙保險業的發展潛能 台灣保險業相關法規不斷增加，近年出現愈來愈多的「辦 法」、「注意事項」、「自律規範」及其他函令解釋等要求。這 些保險業的法令規定係基於條例式規定而非原則性規定。條例式 規定的好處在於其對於公司的法令遵循建立一套清楚明確的指 示。然而，當條例式的規定數量超過一定程度時，恐嚴重阻礙產 業發展。為了減少非必要的法令要求，促進保險業發展，我們提 出下列建議： 1). 對要保書及保單條款作原則性的規定：現行法律要求 任何要保書的變更應向主管機關提出核准或備查之申 請，即使只是簡單的格式變更或是因應新法規定而作 的必要修改。這項規定造成許多不必要的時間耽擱， 大幅增加保險公司及主管機關的工作量，卻無法帶來 任何價值。為提昇效率，要保書宜與招攬廣告採用同 一種規範方式，亦即僅僅設立遵循之原則，而不需就 每一則廣告申請核准或備查。例如，設立的原則可以 包含下列條件：(a)其內容須包含某些強制性的注意事 項，(b)其內容須完全符合保單條款，以及(c)要保書須 包含一些特定的空格，以供客戶簽署或表示同意等。 同樣地，這種原則性的規定方式應擴展應用到為政府 機關或公司設計的保單條款上，這些保單條款通常修 改自標準的保單條款。一如香港、新加坡的模式，保 險公司應具有部份權利，承擔某些責任，使其可進行 此種保單條款的修改。 2). 適度減少針對短期人身保險、產物保險的法律要求， 包括瞭解客戶及揭露重要契約內容、風險之規定：本 委員會全力支持針對複雜的儲蓄型及投資型商品加強 保護消費者權益，然而將相同的規定擴及單純的保護 性商品（特別是用於財產保險商品），則遠遠超出金 融消費者保護法及其子法的目的。在消費者購買短期 人身保險、住宅險、旅行平安險或其它基本責任保險 時，要求完成廣泛的瞭解客戶程序並不合理，而且該 程序將阻礙消費者以有效率、及時的方式取得保險商 品。因此，我們籲請保險局針對產物保險、意外/醫療 險，及保護性質的壽險商品免除相關要求。 3). 保險商品相關法規應採納客戶口頭同意的錄音，承認 其效力，以符合21世紀保險消費者之需求：行動化時 代的全球消費者無時無刻都在尋求安全便捷的商品及 服務。新式行動及數位通訊科技也讓消費者能透過網 路、手機、傳真、電話等管道不分日夜進行各種經濟 活動。電子交易及付款系統藉由數位與語音資料的傳 遞驗證交易，提高了電子商務的效率。個人資料保護 法施行細則草案及電子簽章法第二條的規定皆顯示此 類驗證作法已成趨勢，兩者也都規定電子通信/電子文 件與實體書面文件皆可成為取得客戶同意之方式。然 而，現行法令規定卻未承認錄音為一種獲得客戶同意 的方式（目前僅保險業辦理電話行銷業務應注意事項 採納錄音為同意形式）。此外，保險業招攬及核保理 賠辦法第七條也規定，核保人員應審閱要保人或被保 險人之簽章或填報內容， 而個人資料保護法第七條限制了以口頭同意方式蒐集 基本資料。上述法規不合理地限制那些需要快速安全 保險保障的消費者以其他形式(如電銷中心或線上投保) 取得保障，亦有違現今商業發展趨勢。限定消費者同
TAIWAN WHITE PAPER • MAY 2012
2012/5/30 4:27:06 PM
建議五：提高保費扣除額以及廢止財政部09800542850號函令 為持續鼓勵民眾取得適度的保險保障進行退休金規劃，以降 低台灣維持民眾財務安全網的潛在長期社會成本，本委員會促請 有關主管機關採取以下兩項與稅務有關之變革。首先，建議將 目前人身及年金保險的保險費扣除額，由每人每年新台幣24000 元，提高為新台幣48000元，並同時建立年度調整機制；其次， 請將財政部不當地懲罰選擇以投資型保單獲得人身保障、滿足退 休需要之消費者的行政命令(即財政部98年11月6日台財稅字第 09800542850號函)，予以廢止。相較於傳統壽險保單提供完全 免稅的商品架構，對投資型保單的獲利課稅，將抹煞投資型保單 長期投資的有效性；該課稅措施同時增加了保險公司的行政負擔 及作業成本，最終亦將由消費者承擔。本委員會相信客戶應有權 利選擇最適合個人投資風險承擔能力的保費繳款策略。
智慧財產權與授權委員會 創造合理法規環境維護智慧財產權，對台灣經濟永續發展至為 重要。美國商會智慧財產權與授權委員會非常肯定經濟部智慧財 產局、行政院與立法院針對智財權相關法律提出適宜的修正。立 法院2011年通過專利法、商標法的重大修正案，預計於2012年 內施行。這些修正條文大多會讓台灣的專利、商標法律更符合國 際標準，而智慧財產局不畏難題持續檢討、更新智財法律，在必 要時推動修法，也使本委員會成員甚受鼓舞。今年，我們籲請台 灣政府關注、加強營業秘密的保護，同時對著作權法進行必要的 修法，以確保這些重要權利不受侵害。 建議一：積極推動營業秘密法修法及延長著作權保護期間 A. 強化營業秘密保護 本委員會感謝國科會、經濟部智慧財產局暨相關部會，勇於 任事，積極進行營業秘密法以及相關法令之修法程序，也建 請立法院及相關主管機關協助並支持於2012年底之前通過修 法程序。 要提升台灣產業的國際競爭力，使台灣產業界的國際合作 夥伴放心讓台灣引進其營業秘密，就必須使他們對台灣對 Know-How的保護有信心。不幸的是，台灣現有的營業秘密 保護法律無法讓國際社會安心。目前，檢察官對於違反營業 秘密罪犯，只能依據刑法第315-1條妨害秘密罪或第317條洩 漏業務上知悉工商秘密罪，個別處以三年或一年以下有期徒 刑。相較之下，普通竊盜罪（刑法320條）尚處以五年以下 有期徒刑。為什麼一個人偷了價值上百億的營業秘密，卻比 一個偷電視機的小偷刑罰更低？許多國家對營業秘密犯的處 罰皆比台灣嚴苛很多。以美國1996年施行的經濟間諜法為 例，美國對營業秘密罪犯科以十年以下有期徒刑。台灣應該 以類似的法律解決此一嚴重影響外國對台投資意願，衝擊台 灣經貿的問題。 美國商會會員企業亦相當關心跨國界之營業秘密侵害，此類 犯罪大幅增加偵察與追訴之困難度。尤其，隨著兩岸人員、
建議二：落實打擊網路侵權的有效措施 2009年修正的台灣著作權法提供網路服務提供者（ISP）一個 「避風港」，ISP只需在收到著作權利人的通知後移除侵權內容 即可免除因其使用者網路侵權行為所生之侵權責任。雖然這個「 通知及取下」程序運作良好，但是，網路侵權活動—其中有近 90%涉及音樂盜版—依舊猖獗。著作權法雖然提供ISP一個避風 港，該立法的用意在使ISP對於重複侵權者能有一個漸進式的回 應。時至今日，完全未見此等回應的落實，亦無法有效嚇阻侵權 者。 為有效遏止重覆侵權者，ISP應終止對多次侵權的使用者一部 或全部之服務。有許多可以考慮採行的處理途徑，例如透過業者 自發性的作為，或藉由修正著作權法來要求業者。 遏止侵權的另一可能方案為設定「三振」條款。ISP可將數位 內容所有權人已遭侵權通知轉達ISP使用人，先暫停初次侵權的 使用人使用網路服務，對侵權達三次之使用人則完全終止服務。 此「三振」條款可包括在ISP與使用人所簽訂之契約中，並將停 權處分當作違約罰則之一。 或者，「三振」條款可由行政或司法機關執行。當然執行過程 須遵循公平與程序正義的基本原則。使用人須有充分機會對侵權 指控表達異議。在執行停權處分之前，網路服務使用人也應有權 向一公正機關申訴。終止網路服務的處分則應持續到申訴案獲得 最終裁決為止。 另一種可行方案是使用數位內容自動辨識與過濾科技。本委 員會支持此類科技的發展、應用，但只有在解決單一個人之侵權 案件時，可由政府主管機關視個案情況強制規定業者採用此類科 技。 另一值得關切的議題是檢察官對網路侵權案件極高比例的緩起 訴處分。在2009年財團法人台灣唱片出版事業基金會（RIT）的 52件網路侵權案件中，52件的全部被告都被檢察官宣告緩起訴， 比例高達百分之百。2010年的12件網路侵權案件中，有11件案 件的被告被宣告緩起訴。2011年13網路侵權案件中，則有10件 的被告被宣告緩起訴。 被宣告緩起訴的被告僅被要求支付小額的公益捐款，但緩起訴 案例占全部侵權案件的比例之高，已讓打擊網路盜版活動的努力 成果大打折扣。本委員會持續籲請檢察官應更審慎決定具體個案 是否給予緩起訴之處分。 建議三：加速專利審查過程 本委員會感謝智慧財產局正致力提升專利與商標申請的審查品 質與效率。經濟部在3月中旬對立法院的施政報告中，談到提高 審查效率的重要性。報告舉出關於智慧財產局處理商標、設計專 利和功能性專利申請案速度的統計數據令人印象深刻，不過我們 也必須指出，發明專利申請的審查速度仍有頗大改進空間。 根據台灣政府統計，申請者在台灣註冊發明專利，從申請提出 日到接獲第一次審查意見通知書平均需時41個月。在這期間恐怕 商機消失、技術過時。結果，許多外國專利所有人對於在台灣申 請專利提不起興趣。 本委員會因此敦促台灣政府縮短專利審查程序，並加速推動台 灣實施專利審查高速公路（PPH）計畫。這項計畫由約13國政府 專利主管機關（包括美國、歐洲、日本和澳洲）參與推動，以期 透過資訊分享加速專利處理程序。經濟部施政報告提及一項針對
MAY 2012 • TAIWAN WHITE PAPER
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2012 台灣白皮書
投資與資訊交流之頻繁，兩岸間營業秘密侵害問題之嚴重性 亦因此擴大。 本委員會建請政府： • 修 改營業秘密法，增訂營業秘密侵害之刑責，刑度為至 少五年以下有期徒刑。 • 修 改營業秘密法，對於跨國界之營業秘密侵害行為，科 處更重之刑罰。 • 修改通訊保障及監察法第5條，將營業秘密法之刑事調 查列入通訊保障及監察法適用範圍 。 B. 延長著作權保護期間 全球有超過80個國家已經延長著作權保護期間。本委員會建 議台灣應跟隨這個國際潮流將著作權保護期間延長為著作人 終身加70年，以及將錄音著作及其他法人著作延長為自發行 日起95年。 已經延長著作權保護期間的經濟合作暨發展組織(OECD)國家 多已觀察到影音作品製作數量的增加。台灣如也延長保護期 間，可確保台灣的著作在那些已延長保護期間的國家裡不被 歧視對待而給予較短的保護期間。
產業優先議題
意的資料形式必須是傳統書面形式，不僅對熟悉21世 紀新科技的消費者極其不便，也可能限制了消費者取得 或瞭解保險的機會。消費者若有需要，他們應該能方便 取得資訊與獲得保障，其取得方式也應該符合其個人需 求，特別是當消費者需要旅遊險、定期人身保險或意外 險等較單純的保障時。 此外，現行電子簽章法的規範也難稱有效。對客戶來 說，電子簽章之註冊仍有許多不便或不敷成本之處，這 導致很少有業者使用電子簽章法提及的電子簽章系統。 相較之下，美國等其他國家目前都允許消費者透過在網 站註冊為會員的方式直接在線上購買個人航空旅行險或 或簡易定期人身保險。我們籲請主管機關開放接受以電 子資料形式作為客戶同意之證明，並認可客戶透過投保 網站、自然人憑證或其他數位憑證所出具之身份驗證資 料。 本委員會請求保險局修改上述相關條文，使確認客戶同 意之形式可包含書面、數位、傳真、錄音或其他台灣法 律許可範圍內之形式。在個人資料保護法（尤其是第七 條）、電子簽章法第二條、保險業招攬及核保理賠辦法 第七條等相關法規中，宜將經錄音或由其他電子媒介保 存之口頭同意，視為與書面同意具有同等效力。
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2012 TAIWAN WHITE PAPER industry committees priority issues
實施PPH的短期研究已於2011年9月展開，令我們備受鼓舞。 我們建議政府採取行動，儘速讓台灣正式、全面地參與PPH。 建議四：證據採集和舉證責任採一致標準，將取得搜索令的程 序合理化 針對在刑事案件中構成取得搜索令的可能理由，台灣法院尚 未發展出明確規則。檢方因此可能在獲取搜索令時遭遇困難， 因為法院將有關證據採集和舉證責任的艱鉅負擔，加諸於智財 權所有人。例如，通報侵權情事者的證詞能否作為支持核發搜 索令的充分可能理由，檢方和法官之間並不同調。在侵犯軟體 版權的案子中，有些法院認為光有這類證詞還不夠。他們要求 額外的證據，例如螢幕畫面或文件，以證明被調查對象未獲授 權就使用軟體。軟體版權所有人很難取得這類證據，而證據適 用標準的不一致，常會妨礙智財權所有人有效保護自身權益。 我們敦促台灣司法院建立明確準則，解決此一問題。 建議五：持續投資改善智慧財產法院的運作 自從智慧財產法院於2008年7月成立以來，在促使台灣智財 權法規之執行應用漸趨一致頗有貢獻。本委員會非常肯定法官 和智慧財產法院工作人員的相關努力，不過我們要指出下列必 須持續關注的領域： A. 經費不足：本委員會樂見智慧財產法院的法官人數增加， 深信智慧財產法院身為成立不久的機構，未來數年將須繼 續投資發展其規章體制、人員與專門知識。以智慧財產權 對台灣經濟的重要性而言，我們籲請司法院增加智慧財產 法院的人員培訓與體制改善之預算。 B. 有關智慧財產官司的技術性議題協助：智慧財產法院在審 查專利權官司時，有智慧財產局技術審查人員支援。本委 員會籲請智慧財產法院和智慧財產局將焦點放在提升這些 技術審查員的經驗和專業知識水準，因為技術性議題常是 專利侵權案與合法性挑戰的決定性因素。本委員會也相 信，智慧財產權法院法官在審查關於數位版權侵權官司的 技術性問題時，應獲得適當的專家支援。 C. 損害賠償不足：對本委員會成員而言，一個令人長期關切 的嚴重問題是，在侵犯智慧財產官司中，受侵害之一方無 法獲得足夠的金錢損失賠償。台灣必須依照世界貿易組織 （WTO）與貿易有關之智慧財產權協定（TRIPs）要求， 確保智財權所有人能獲得足以彌補其損失的賠償，不過智 慧財產法院的裁決一直遠遠不及這個標準。此外，立法院 在2011年通過、預計2012年生效的商標法修正條文，讓涉 及不到500件侵權商品之智財權所有人更難獲得補償性損 失賠償。 我們認為，政府若針對前述三個情形採取改善補強措施，必 有助於提昇智慧財產法院的運作效能。 建議六：對著作權集體管理團體條例作必要的修正 A. 應容許著作權集管團體委託代理人協助授權。 台灣規範著作權集體管理的法律「著作權集體管理條例」 在2010年2月做了大幅修正。惟新修正條文在實際適用上 卻阻礙了授權市場的正常運作，損及著作權利人及利用人 的利益。著作權集體管理團體在推動音樂商業授權市場扮 演了主要的角色。找尋可以授權的潛在使用人是著作權利 人在授權上所面臨最主要的挑戰之一。此問題在公開演出 的授權收費業務特別嚴重。公開演出音樂的商業場所遍布 各地，而且場所業者鮮少會主動向著作權集管團體尋求授 權。著作權集管團體代表著作權利人教育使用人使用授權 的觀念，並給予所需授權，卻面臨難以接觸所有公開播放 音樂商業場所的重大困難。 全世界的著作權集管團體會經常評估自己於所在市場開發 商業使用人的能力，並發展出更有效率的方式執行授權業 務。許多國家管理錄音著作的著作權集管團體會委託代理 人找尋商業使用人並收取權利金。在此必須強調的是，這 些代理人雖是代表著作權集管團體，但授權及收費所生責 任仍由著作權集管團體承擔。智慧財產局曾列舉一些法規 不允許唱片業著作權集管團體委託代理人的國家，但是實 際上允許委託代理人的國家約有20個，包括奧地利、比利 時、加拿大、德國、印度、義大利、馬來西亞、荷蘭、俄 羅斯、西班牙及土耳其等。此外，澳大利亞、香港、愛爾 蘭及新加坡等國家地區的著作權集體管理團體雖並未委託 代理人，但並無任何法令禁止委託。很明顯地，台灣的作 法與世界許多主要國家不同。
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無法委託代理人對著作權利人的授權活動有直接而負面的 影響，導致為數甚多的企業在未經授權的情況下營業，並 讓著作權利人無法獲取應得的使用報酬。當前並無任何正 當理由禁止集管團體委任代理人協助授權及收費業務。智 慧財產局曾表示委託代理人恐造成授權品質管控的困難， 但有關授權實務的疑慮都可能藉由訂立公開演出授權之行 業行為準則加以化解。此種經協商同意所設定的行為準 則，可確保授權制度不被濫用，同時保障使用人的權益。 B. 再修正著作權集體管理條例第30條，刪除「共同費率」及 「單一窗口」之規定。 「著作權集體管理條例」第30條新增之「共同費率」及「 單一窗口」修正條文已在2012年2月生效，限制了著作權 集體管理團體自由從事收費活動。 經驗顯示，當著作權利人能自由發掘最有效的著作管理方 式時，授權市場的運作是最有效率的。為了確保台灣授權 市場運作最有效率，政府應容許著作權利人可自行決定是 否加入著作權集管團體將著作權利委託管理，甚至是否與 其他著作權利人共同進行收費。事實上，強邀所有著作權 利人共同收取公開演出使用報酬，可能導致使用報酬收取 及分配上的衝突，進而妨礙授權市場正常運作，並對使用 人獲得使用授權有不利影響。 智慧財產局近來有關落實新法所企求「單一窗口收費」概 念的第30條第1項規定之執行已出現許多實務執行困難。 智慧財產局告知三家音樂著作集管團體應就電腦伴唱機公 開演出音樂著作之特定使用型態協商出一個共同費率。實 際上，由於每個著作權集管團體所管理著作被使用次數差 異甚大，欲令此三家音樂著作著作權集管團體達成一個共 同費率的共識已很困難，而要令這三家集管團體就「單一 窗口」達成共識也相當困難。因為規模小的集管團體可能 欠缺執行三家團體授權收費業務的能力，但如果只因規模 較大就被推為「單一窗口」，對於這個規模較大的集管團 體並不公平。縱使被推為「單一窗口」的集管團體將收取 一定管理費用，但此收入恐怕不足以構成集管團體消化龐 大業務負擔的誘因。 多數國家都是交由著作權集管團體自行決定如何推展授權 業務。經驗顯示，同類著作權利人偏好將權利交由一個著 作權集管團體管理。至於要把著作權交由哪一個集管團體 管理，甚或是否設立新的集管團體，著作權利人都應保留 自主決定的權利。 基於以上「單一收費窗口」執行上的問題，台灣著作權主 管機關及立法部門應立即進行此一條文的修正。
醫療器材委員會 2011年白皮書中部份議題已獲進展，美國商會醫療器材委 員會在此對政府主管機關表示感謝。過去醫療器材法定製造 廠（legal manufacturer）的定義問題，對醫療器材業者影響甚 鉅，特別是器材零組件產地來源多元、製造過程委外代工的情 形已很普遍。過去，本身不執行實際生產與最終產品檢驗的公 司無法以製造廠名義申請產品許可證或GMP認證。但衛生署食 品藥物管理局目前已同意承認這類公司對產品負有法律責任， 也與法定製造廠一樣有上市後監督之責。本委員會肯定食品藥 物管理局免除上述法規限制，也相信這必能幫助新醫療技術引 進台灣。 此外，針對醫療器材跨國分工製造所衍生之製造廠所在國與 標籤上所載之產地國(COO)不同的情況，以及所導致的產品進 口問題，食品藥物管理局已邀請關務人員及業界代表共商解決 方案，食品藥物管理局稍後在三月也發布因應作法（101年3月 28日函示；FDA器字第1011601891號）。本委員會肯定主管 機關對此問題採取行動。 目前仍有幾項問題需要政府關注、協助，我們籲請政府參考 下列幾點建議，期待能持續與衛生署、食品藥物管理局與中央 健康保險局合作，集思廣益，攜手提昇國內醫療器材管理之法 規制度。 建議一：調和國內醫療器材法規與國際法規接軌 食品藥物管理局邀請關稅總局與業者共同商討解決之道；食 品藥物管理局已於101年3月28日函示(FDA器字第1011601891 號)相關措施。 a). 與業界討論法規修正案內容：《藥事法》部分條文修訂
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:24 PM
建議二：建立醫療器材合理的健保給付制度與管理 過去，全民健保醫療器材缺乏通盤規劃的管理與給付制度， 以至於台灣創新醫療科技的引進、民眾選擇權與醫療品質、醫事 人員的學術自由與研究水準，都受到極大限制與影響。 雖然《全民健康保險法》修正後的二代健保制度，新增差額 負擔制度的法源依據，將為目前受限於健保財務壓力的健保制度 打開一條活路，但尚不明確的自費使用特材、差額上限、價量調 查等管理政策，仍是台灣創新醫療科技引進的重大障礙，亟待解 決。本委員會提出以下建議提供政府推動政策的參考，並希望衛 生署與健保局將產業界視為重要夥伴，集思廣益，以求政策制度 更臻完善。 1. 建立自費使用規範，保障民眾的醫療器材選擇權 醫療器材科技日新月異，但有鑑於健保財務考量，目前醫療 器材給付方式有「納入健保給付」、「差額負擔」或「不給 付」。 但健保局審查健保醫療器材核價的程序冗長，新醫療器材科 技在台上市到取得健保核價(或不核價)證明，常有高達數個 月的延遲。 再則，因健保「全民健康保險住院診斷關聯群(Tw-DRGs)」 政策，禁止任何自費項目，包括被保險人自由選擇品質較好 之特殊材料，對病患醫療權益與醫療水準進步都傷害至鉅。 本委員會建議應提供民眾「尚未確認給付」的醫療器材項 目，保障民眾自費使用的選擇權利，並訂定更為明確的規 範，包括允許使用的情況、事前充分告知、統一格式同意書 等；另也應保障民眾在TW-DRGs項目下的選擇權利。 創新醫療器材可以提高疾病治癒率，減輕人類痛苦，延長國 民平均餘命，並降低整體疾病成本，是提昇醫療照護水準的 重要因素。然目前健保局對於未給付的創新醫療器材亦不允 許民眾自費使用，造成即使已取得我國衛生署核准上市之醫 療器材但卻無法上市供民眾使用。健保局不許民眾自費使用 創新的醫療材料，已嚴重影響病患使用創新醫療器材的權 益，因此衛生署及健保局應儘速開放民眾自費使用新科技新 醫療器材，以保障民眾選擇權以及其購買私人醫療險得以獲 給付的權益。因此，本委員會希望衛生署及健保局積極改善 此政策，使我國民眾與世界先進國家皆能享用醫療科技進步 的成果，提升民眾健康福祉。 2. 差額負擔制度應保留自由市場競爭機制 二代健保法制定醫療器材的差額負擔法源，本委員會感謝及 支持政府的努力，此乃健保改革的重要里程碑，然由於全世 界並未有國家針對差額負擔品項去訂定病人之差額上限，建 議需審慎評估其必要性，尤需觀察國際上醫院收費政策再做 考量。差額負擔的政策是政府提供有效的基本特材，而透過 病患部分自費的方式付費，選擇按其個人需求的新技術來使 用特材，其價格將依病人個人所需的規格及其醫院供應的價 格兩方同意下付費，提供病患更多選擇。本委員會建議差額 負擔應有反應醫療器材個別產品差異性與價值之機制，並交 由醫療院所依其管理成本與產品差異訂定價格。透過自由市 場競爭與資訊公開，讓病患之自費差額資訊透明。這不僅能 鼓勵廠商積極將新科技醫材引進台灣市場，也尊重民眾對產 品與治療方式的選擇權。 3. 取消醫材價量調查 由於醫材採點值浮動的計價方式，和藥品給付個別產品的價 格不同。因此醫療器材之價量調查及調整乃單一調整醫材點 值以嘉惠醫療院所其得到之服務給付，似為不公平的政策。 尤其，功能分組計價未考量個別產品製造成本與品質的差異 等問題，再加上在TW-DRGs給付制度下，支付點數已為固定
建議四：解除跨國企業於中國大陸製造之醫療器材進口禁令 美國商會醫療器材委員會籲請國貿局採取更開放的態度，建 立更透明的中國製產品進口審查流程。越來越多跨國醫材公司在 中國設廠，以滿足其生產需要，順應國際潮流。跨國公司對於在 中國生產的醫材採取與公司總部所在地相同的品管標準，而這些 產品在美國、歐盟等主要市場都獲准上市。但是台灣還是有很多 醫材品項不准由中國進口。 隨著兩岸經貿關係的加強與ECFA的簽署，我們希望這些重要 的法規限制能進一步放寬。我們也理解各界對於醫材相關之公共 衛生的疑慮與保障醫療品質的需求。我們促請政府開放進口跨國 公司在中國製造的醫療產品，特別是已經以高標準獲得美國、歐 盟等地核准認可的產品。 國貿局過去曾建議本委員會與國內相關產業公會協商以取得 其認可，但我們相信國貿局可以此取一個更透明的審核程序，並 勇於承擔過去的決策失誤。 引進本委員會提出之品項對台灣國家安全或國內業界將無負 面影響，但國家安全與國內產業發展卻是限制中國製品進口的兩 個主要理由。我們呼籲國貿局及早重新檢視現況，開放下列醫材 產品的進口： CCC Code
中文貨名
未開放號列 3005.10.10.00-5
外科用膠帶
9027.80.90.10-3
自動化多功能臨床生化檢驗儀
MAY 2012 • TAIWAN WHITE PAPER
WP_2012.indd 97
2012 台灣白皮書
值，實無理由做內含醫材的支付點數調整。目前的二代全民 健康保險法的精神，在於鼓勵提升品質的機制，且無制定醫 療器材價量調查之法源，故本委員會建議全面取消醫療器材 價量調查。 4. 擴大參與及資訊公開 衛生署與健保局應將醫材業界視為台灣醫療體系的重要合作 伙伴，建立醫材業界制度化參與醫療與健保政策討論和訂定 之機制。在二代健保的支付制度環境下，不同健保給付政策 間環環相扣，影響最終呈現的醫療品質。醫療器材代表應定 期參與藥物給付會議與給付辦法之制定，使健保政策在業界 全力支持下，規劃更加完善。 對於醫療器材之健保給付，應建立透明的審查標準與過程， 公開醫材專家小組與會名單，於會議兩週前公告醫材專家小 組審查會議議程，邀請與該次會議案件相關的醫療器材廠商 代表參與審查會議。健保局與業界透過更有效的溝通平台， 共同努力促進高品質醫療器材與高科技技術引進台灣，並提 升台灣的醫療水準，以符合二代健保擴大參與和資訊揭露的 精神。 建議三：修訂《藥事法》有關藥物廣告管理之規範 上述建議一提到政府正在研擬《藥事法》醫療器材專章。目 前醫療器材的管制主要依據《藥事法》第67條，此一條文也包括 了藥物。醫療器材產品類別眾多，且應用方式和範圍差異甚大， 本委員會建議修訂《藥事法》第67條之內容，以顯示醫材與藥品 實際應用上之差異。病患也應被告知某種醫療器材該如何使用的 相關資訊。然而現行法規使直接向病患傳達器材知識非常困難。 此專章中應清楚定義醫療器材的廣告之限制，並另外訂定醫療器 材廣告管理規範。 法規修正過程費時較久，我們建議可藉著與業界代表定期開 會溝通達成共識，確立醫療器材廣告審查有何原則。以下為幾點 具體建議： a). 於廣告內容版面皆未變動的情況下，建議延展「廣告許可字 號」之使用，允許沿用原廣告許可字號。 b). 公告以在專業學術期刊刊登廣告為主之醫療器材類別。 c). 限專業人員使用之醫療器材廣告內容，除以中央衛生主管機 關核准之許可證、標籤、仿單及包裝內容為審核文件外，併 得參酌相關原廠文件資料為輔。 d). 明確界定網站衛教內容與產品廣告之區隔依據，使業者能配 合政策提供適當的衛教資訊。 e). 第一等級醫療器材廣告除審核依據許可證所列之「效能」 外，應擴大審核可刊載之廣告內容，如材質特性、衛教常識 等。 此外，我們也呼籲衛生主管機關定期召開與公協會之廣告審 查溝通會議，以改善審查一致性。
產業優先議題
編撰「醫療器材專章」時，須同時考量醫療器材之特殊性與適用 性，特別是器材技術的快速發展，明訂修法時程與內容，與公會 代表討論之後才正式公告實施。 b). 簡化產品登記之要求：現行第二等級醫療器材之查驗登記 要求必須出具美國與歐盟核准上市證明文件。但是衛生署食品 藥物管理局並不接受大部分的美國食品藥物管理局「FDA 510(k) 」上市前核准證明，因為「FDA 510(k) 」之產品名稱、廠名、 廠址常與實際上市產品不同（舉例來說，部份510(k)文件在產 品最終名稱決定前已核發，或是僅列出外國製造商在美國的辦 公室）。此外，美國FDA也不會為美國以外的製造廠出具製售證 明，因此本委員會籲請衛生署食品藥物管理局第二等級醫療器材 之查驗登記可以接受美國或歐盟核准上市之證明文件其中之一項 即可，而非要求必須出具兩項文件。
WPWP 97
2012/5/29 11:36:25 PM
2012 TAIWAN WHITE PAPER
9018.90.30.00-7
靜脈點滴注射器 - Nebulizer
9019.20.20.00-3
噴霧治療器
9019.20.90.00-8
其他治療用呼吸器具 - Respiratory Mask
有條件開放號列 3005.10.90.90-9
其他粘敷料和其他具有粘層之物 品
9018.90.80.00-6
其他第9018節所屬之貨品 Negative pressure pump
9018.90.90.90-5
其他第9018節所屬貨品之零 件及附件 - Orhopaedic surgical instrumentation and appliances
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industry committees priority issues
其他 脊骨神經醫學 建議一：提供脊骨神經醫學在台灣之法源基礎 過去一年來，在美國商會、亞太脊骨神經醫學會及世界脊骨 神經醫學會的協助下，在台灣推動脊骨神經醫學合法化的努力總 算稍有進展。然而由於衛生署對於此議題的本質仍有誤解，因此 與實際達成目標仍有一段遙遠距離。 在對針對我方2011年白皮書的回應中，衛生署表示：「脊骨 神經醫學係屬醫學範疇，為醫學專業領域之ㄧ環，亦為醫學教 育普遍採用之醫事課程，故無所謂承認脊骨神經醫學的地位問 題。」衛生署還做出以下幾點回應： a) 關於引進凱羅技術(c h i r o p r a c t i c)，衛生署基本上持開放態 度，惟目前並無直接以國外證照在國內執業之規定。 b) 至於凱羅術若為執行衛生署於2010年4月15日以衛署醫字 第0990207052號令發布「民俗調理之管理規定事項」之範 疇，從事身體調理服務，不宣稱疾病療效及招徠醫療業務之 情形下，且無違反其他醫事法令之規定者，得免列入重點查 處範圍。前經衛生署2006年4月27日召開之衛生機關業務會 報決議在案。(此項回應與去年相同) c) 臺灣各類醫事人員之規劃及培育，係採取管制措施，以避免 醫事人力供需不平衡，造成醫療人力資源之浪費、進而不當 誘發醫療需求及影響醫療之服務品質。是以，倘如目前國內 醫學養成教育尚無相關科系成立，而僅仰賴國外養成教育培 育，則尚無預先立法設置該類醫事專業人員類別之適用。 d) 是以，具體作法，建議先由國內大專院校或醫學院，開設凱 羅技術相關課程，經由科學驗證療效及相關實證研究後，漸 進納入正規教育體系，再據以列入醫事人員正規學制及立 法，即其證照應依循各類醫事人員專業制度之建立方式，經 由國內正規醫學養成教育培養為宜。(措辭與去年完全相同) 在此不再一一重複我方去年的論點；但基本上我方仍持續面 對過去相同的問題。僅管對衛生署所表達所謂的「開放態度」表 示肯定、讚賞，但是這「開放態度」卻沒有帶來任何實質的顯著 作為。 我們必須再次重申：脊骨神經醫學是一門獨特、與眾不同的 療癒系統，不應僅僅被貶低為一門「技術」。合格的脊骨神經醫 師需在合格的脊醫學院完成五年半的脊醫教育(在此前須先完成 四年的大學教育)，這已經比台灣西醫所訓練的時間更長。因此 在台灣的脊骨神經醫師早在美國就已受過完整專業教育。 主管單位對「教、考、用」這套發展模式的堅持，一直以來 就像是企圖迴避問題重點的煙幕彈，而且並無法源基礎。此種發 展模式對於脊骨神經醫學的可行性也有疑問。回溯過去的政府回 應，其說法是若欲使脊骨神經醫學合法，應先在台灣設立本土相 關課程。衛生署去年照會教育部相關事宜，教育部有兩點正式回 應： - 我國目前醫學教育體系涉及脊椎骨與肌肉病變引起之背痛或 其他部位酸痛者，已有「醫學系」之骨科學、復健醫學、神 經內外科學以及「物理治療系(科)」等，惟尚無脊骨神經醫 學(Chiropractic)專門學科、學系或課程。 - 大學法第一條第2項規定: 「大學應受學術自由之保障，並在 法律規定範圍內，享有自治權。」依大學法規定及精神，大 學增設、調整系所應由學校考量校務發展、本身資源條件、 社會人力需求等面向，自行規畫，並依校內程序，經校務會 議通過後向本部提出申請；除涉及特殊管制類別領域之學士 班及增設碩博士班需經專業審查外，本部原則予以尊重。
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上述回應並無法反應出衛生署所謂的「開放態度」。其中第 一項回應表示，已有醫學院相關科系，其在脊椎、肌肉酸痛問題 上已提供足夠訓練，似乎等於排除設立脊骨神經醫學科系的必 要。第二項回應似乎建議以碩士或博士(Ph.D.)學程作為替代，然 而對於日後給予執照的醫療專業人員，這樣的課程訓練卻未必合 宜。 總之，過去這一年兩個政府部門之間的溝通並未使這個問題 獲得成功解決。我方期盼兩大主管機關能夠參照世界衛生組織在 2005年發佈的「脊骨神經醫學教育指南」，以充分尊重世界衛 生組織的立場，共同來提出方案，而非只是形式上公文的往返。 值得一提的是，台灣對待美國合格專業脊骨神經醫師的方 式，已成為台美雙方貿易的一項議題。該議題在2007年台美貿 易暨投資架構協定(TIFA)下之相關討論中，成為雙邊談判議題之 一。另外，美國貿易代表署(USTR)所發布關於外國貿易障礙的 2011年國家貿易評估，也提到脊骨神經醫學是台美雙方貿易障 礙的一個例子。 此外，我們認為脊骨神經醫學可以降低衛生署全民健保的財 政負擔。在加拿大、美國、澳洲已有多項研究證實脊骨神經醫學 不僅有效、安全，也可幫助某些疾病的病人降低醫療成本，避免 使用藥物或接受手術。 為了提供台灣民眾更廣泛的醫療選擇並降低全民健保財務壓 力，我們再次敦促台灣政府，在目前缺乏本土脊骨神經醫學教育 與執照制度的情況下，可仿效香港以「祖父條款」承認在海外訓 練合格、取得執照之脊骨神經醫師，並給與充分合法與肯定專業 的法源基礎。 菸品 建議一：採取合理及漸進的菸品稅捐政策 菸品產業支持合理及漸進的菸品稅捐政策，期望在達成促進 公共衛生和增加稅收政策目標之同時，得以確保相關規範不產生 預期外之負面後果，並遏制因非法菸品成長而對合法市場造成之 損害。 新加坡和馬來西亞之經驗皆可證實，不合理的菸品稅捐與將 產生諸多負面影響，而有效的政府政策可以幫助緩解這些影響。 在新加坡，由於菸稅不斷地提高，以致私劣菸品之市場佔有率高 達25％。新加坡政府自2005年起凍結菸稅增長，並採取強而有 力的執法及取締政策，近年來已經逐漸地遏制非法貿易之增加， 使合法菸品市場得以維持。但儘管如此，2011年的非法貿易額 與加重菸稅前相比仍高出許多。 在馬來西亞，政府為解決將菸稅提高接近通貨膨脹率10倍 後，因而衍生私劣菸品市占率高達36％之問題，自今年起決定 停止提高稅捐，並以加強執法取而代之。迄今已有明顯證據顯 示，此一新策略已開始有效地解決先前之問題。 台灣政府自2002年起，對菸品除徵收每包新台幣11.8元的菸 稅之外，又加徵每包新台幣5元的健康福利捐，而健康福利捐自 2006年以來已提高了300％，調漲到目前的每包新台幣20元。許 多數據指出，大幅調漲菸品稅捐不僅助長了非法貿易，造成政府 稅收流失，同時也危害了合法菸品產業的生存。 根據中華民國菸業協會委託獨立研究機構於2011年所進行的 一項調查顯示，台灣的菸品市場中除有4.7%係屬免稅菸品外，另 有5.6％的進口“白牌”菸品。而這些“ 白牌”菸品其中更以沒 有支付國內稅收的“非法白牌菸”佔了絕大部分。非法業者手法 是先透過合法報關手續，申請進口小部分國外自創品牌菸品，再 透過不斷翻新的走私手法大量進口。研究顯示在2011年“白牌 菸”的市場佔有率已從2010年的5.2％上升至5.6％，政府也承認 大幅提高健康福利捐，確有增加不受政府控管及未納稅的“非法 白牌菸”之銷售。 因此，在兼顧財政收入和公共健康利益的目標下，我們建議 政府： （一）調整菸品稅捐時，應審慎考慮非法貿易對合法菸業的 潛在影響； （二）參考物價指數、制定合理及漸進的菸品稅捐政策； （三）加強執法，並提高從事非法貿易之處分，例如包括對 入境旅客攜帶超量免稅菸品採取加重處罰； （四）與所有利害關係人進行討論及溝通，以避免採用無效 的措施，例如以“強化”紙印花稅票的方式來打擊非 法貿易。 建議二：有效執法而非頻繁修改現行菸品相關法律
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:25 PM
製藥委員會 對台灣製藥業而言，2011年可說是波濤洶湧的一年。自2011 年1月初通過二代健保法之後，藥業便積極與台灣政府進行多次 會議溝通，但台灣政府仍在12月根據第七次藥價調查結果，執行 大規模的藥價調降作業。為求穩定藥品市場，本委員會呼籲衛生 署及健保局和藥業攜手合作，立即採取行動，合理訂定2013年 藥品支出目標 (DET)。實施藥品支出目標制度有助於確立管理目 標，對相關團體而言，可以使藥價調整決策更加透明。 從正面來看，新藥核價與給付有些改善。去年共有三項新藥 核准為第一類創新新藥（2010年未有任一項新藥評核為此類新 藥）。此外，從2011年4月到2012年3月的12個月間，新藥平均 價格提升至十大先進國中位數價的50.65%，較前年的47.81%， 有微幅上升趨勢。若與十大先進國最低價相比，則由前年的68% 提升至76.03%。希望健保局能持續修訂相關規定並改善流程，以 獎勵創新性新藥。由於核價參考品的價格偏低，健保局應亟思以 國際藥價為新藥核價基礎，使新藥能儘速引進台灣。 藥物給付項目及支付標準 (DRIPS)機制為二代健保法的特色之 一。我們期盼這項新的藥品給付決策程序不會過於複雜，以免致 降低病患使用新藥的可近性。 在法規方面，目前有二項主要議題：一為風險管理計劃 (Risk Management Plan) ，二為例行查廠要求。本委員會希望能與台灣 食品藥物管理局 (TFDA) 密切合作共尋解決方案，並簡化新藥查 驗登記及藥證更新流程。 製藥委員會感謝台灣政府展現誠意，致力與開發性製藥產業 進行有意義的對談，以延長病患生命、促進大眾健康福祉、提高 生產力為共同目標而努力。 建議一：改革新藥藥價政策以獎勵創新 第四次藥品創新暨藥價政策研討會於2011年12月舉行，政府 與開發性製藥產業針對創新性新藥的獎勵措施延續對話。其他主 要相關組織，如病患團體、消費者代表、健保局藥事小組以及學 術界代表等，亦出席提供意見，共同確立討論方向與充實討論內 容。開發性製藥產業以 “加速藥品給付流程” 為首要訴求，希 望台灣病患能夠和先進國家的病患同步使用新藥。業界建議健保 局應可根據食品藥物管理局發出之核准函，進行新藥審查作業並 提會討論；但給付日期仍須待健保局收到正式藥證後方始有效。 很感謝健保局已著手更改新藥審議流程，使病患可盡早使用到需 求的藥品，希望這個新的流程很快實施。 至於健保法修訂案第41條制定的藥物給付項目及支付標準， 希望不會因為擴大更多團體的參與，而造成新藥給付和藥價審查 等流程的延宕。此外，本委員會籲請在會議中新增一名開發性製 藥業者代表，使業界在制訂新藥價格與給付政策和法規時，有機 會參與並提供意見。 本委員會期望去年新藥平均價格的微幅調升以及健保局核准
建議二：實施藥費支出目標 (DET) 與逾專利期藥品藥價調整制 度 為管理不斷升高的藥品支出，健保局過去十年來實施七次藥 價調查 (PVS)，並根據調查結果進行藥價調降作業，造成製藥產 業極大衝擊。現在台灣藥價水準已居世界之末，原廠藥平均藥價 僅為美國藥價的28%。由於參考品的價格直直滑落，直接影響新 藥的核價水準。低價政策成為新科技及創新藥品進入台灣市場的 障礙，影響台灣病患使用最新治療方式的權利。 經藥業不斷與政府就此問題進行溝通，衛生署於2008年12月 31日召開藥品政策全國會議，並作出會議結論。其中一項結論 為： “藥價調整應與藥價調查徹底脫勾” 。根據這項結論，藥 業建議實施藥費支出目標(DET)制度，其目的有二：1. 確保病患 使用創新藥品的可近性；2.穩定健保財務以支持可長可久的醫療 制度。2011年通過的二代建保法第62條已明定這項原則。新法 預計於2013年1月1日實施。 在藥費支出目標制度之下，健保局將與醫界、藥界共同協 商，根據實際支出費用的歷史資料，訂定年度藥費支出目標。若 年度最後實際支出金額超出預定之目標額度，則藥業將採取各種 措施來補足差額，例如：退回款項或調整藥價。藥業希望以藥費 支出目標制度取代現行的藥價調查暨藥價調整作業。因此，藥費 支出目標實際上是從整體面來管理藥費支出的一項制度；而以藥 價調查為基礎的藥價調降作業則只是此一制度下的多項措施之 一。此外，為獎勵創新，專利期內藥品應免於藥價調整，尤其考 量台灣新藥平均價格僅為十國中位價的50.65%，或十國最低價的 76.03%。藉由建立一透明、合理且可預期的機制，藥費支出目標 制度能提供藥業一個穩定的經營環境，並確保病患可持續使用創 新藥品。 與此議題相關，二代健保法第46條規定，藥品專利過期後五 年內，藥價應降至合理水準。對此，本委員會有三點疑慮： 其一，關於專利的定義。據報導，台灣政府欲將此法的適用 範圍限定為台灣專利。但實際上，目前許多新藥，如生物和生化 製劑、小分子或新化學成份製劑，因公司合併或授權而取得的產
MAY 2012 • TAIWAN WHITE PAPER
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2012 台灣白皮書
三項第一類創新新藥，成為一個新趨勢的開始。我們亦期待健保 藥事小組未來能認可更多在療效及安全性有顯著或中等改善的新 藥，並給予更好的支付價格。健保局與開發性製藥業者已針對能 提供上述改善的新藥或在台進行臨床試驗或藥物經濟學研究之新 藥，就藥價加成方法進行討論。期盼健保局儘速回應討論結果， 以鼓勵業者投入新藥研發，並致力蒐集和提供證明新藥價值的資 料。 “持續促進政策制定流程和法規實施透明度” 是本委員會現 階段重要目標之一。建議健保局建置一追蹤系統，使廠商可於線 上追蹤新藥和新適應症申請案件的進度。同時，業界要求健保局 在藥事小組會議之前，能先將醫療科技評估 (HTA) 報告與申請 廠商分享；並在新藥給付生效前，先將醫療科技評估報告與廠商 正式回應內容一併公佈 (醫療科技評估報告之公佈須尊重關鍵資 料的機密性)。 另一項重要議題為價量協議 (PVA) 制度。健保局核准新藥或 新適應症給付時，大多會要求廠商簽訂價量協議，藉以和政府共 同分擔財務風險。本委員會要求健保局與業界協商後，根據下列 建議方案修訂相關規範與原則，以使價量協議更加合理化。 1. 根據新藥核價原則，以十國中位價獎勵創新藥品。凡在台灣 進行臨床試驗之新藥，可得10%藥價加算。凡在台灣執行藥 物經濟學研究之新藥，最高可得10%藥價加算。 2. 簡化新藥給付審查流程與時程 (現行健保法或二代健保法皆 然)。委員會感謝健保局正在修訂採用核准函為給付決策依 據，以加快作業流程。在實施二代健保時，因應第41條擴大 更多團體參與藥物給付項目及支付標準之制定，審議流程的 效率極為非常重要。 3. 以下列方式提高新藥核價的透明性： a. 建立新藥和新適應症申請案件的追蹤系統； b. 先與申請廠商共享HTA報告；報告對外公佈時應維護資 料機密性。 4. 修訂價量協議規範和原則： a. 僅在新藥或新適應症對健保財務衝擊有很高的不確定性 時，才實施價量協議； b. 若新藥預估費用較參考品費用低，則不須實施價量協 議； c. 價量協議的效期以三年為基準，並有合理的還款配套方 案可於實際支出超過協商額度時採用。
產業優先議題
頻繁修訂菸害防制法（THPCA）已造成菸品零售業的產、商 業環境充滿不確定性。 2011年提出之菸害防制法草案包括了大面積警示圖文、素面 包裝、全面禁止銷售點陳列展示、全面禁止風味添加劑等過當限 制。上述法案限制，不僅沒有可靠的證據顯示有助於政府實現預 定的公共衛生目標，達到減少菸品之消費的效果，反而會產生促 進非法菸品貿易、阻礙商業競爭、剝奪菸品產業合法智慧財產產 權等諸多負面後果，嚴重阻礙合法菸品產業和零售業之生存空 間。 在考慮對現行法規進行修改之前，尤其是此舉將產生法律或 財務之風險時，政府應先充分落實及執行現行法規。例如，澳洲 政府由於貿然地通過未經證實有效並有缺陷的”菸品素面包裝政 策”，導致政府面臨各大菸品製造業者向澳洲高等法院及國際投 資仲裁庭提出針對該政策合理性的質疑，同時亦須回應其他世貿 組織成員國在國際貿易議題上提出之異議，造成澳洲政府政治及 經濟上的損害。 為了避免產生負面影響，並實現公共健康之目標，我們建請 政府： （一）落實現有菸品法律和法規之解釋及執行的一致性； （二）在實施任何新的措施前，應與所有利害關係人研商， 討論及採用已經在其他市場證明具有成效之合理替代 方案（例如：持續地教育宣導活動）； （三）確保任何新的法規，均有足夠之證據為基礎。
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2012 TAIWAN WHITE PAPER industry committees priority issues
品等，可能因為諸多不可控制的因素而未取得台灣專利。如果此 法僅適用於台灣專利藥品，將使許多新藥被迫放棄台灣市場，並 可能引發貿易障礙的爭端。 其二，對 “合理價位” 的定義。在健保局實施 “同品質同 藥價” 原則後，其後進行的第六、第七次藥價調查暨藥價調降 作業，有數百種學名藥依政府新制定的核價條件而提高價格；反 之，原廠藥價卻直直滑落。結果使得台灣學名藥價比原廠藥價大 幅提高，造成市場不公平競爭。目前，台灣學名藥價約為原廠藥 價的80-100%，遠高於德國法國的45%和美國的48%。公平交易 原則的優先性應高於 “合理價位” 之設定。 其三，價量調查後之藥品分組分類原則。在前次價量調查暨 藥價調降作業中，健保局即採行同化學成份分組分類方法。學名 藥原來就有較高的折扣空間，此舉更嚴重減縮逾專利期原廠藥與 學名藥的給付差距。這項不公平的待遇，迫使許多開發性藥廠退 出台灣市場。此外，醫院以利潤為導向的採購決策，不僅與醫療 倫理相背，同時限制病患用藥，影響病患權益甚鉅。 雖然有關藥費支出目標實施細節與逾專利藥品藥價調整作業 仍有待進一步討論以達成共識，本委員會在此提出立場如下： ● 藥費支出目標 (DET) 1. 儘快實施藥費支出目標，並建置完善且可持續推行之藥費支 出管理系統。 2. 以透明化的程序制定藥費支出目標實施機制，並納入業界意 見。支出目標的設定應根據前一年的實際支出金額加上合理 成長率，並給予新藥上市合理的給付空間。 3. 以藥費支出目標取代二年一次的藥價調查暨藥價調降作業， 僅在實際支出高於預設目標額度時才啟動藥價調整機制。為 獎勵創新，專利期藥品應免於藥價調整。 ● 甫逾專利藥品之藥價調整 1. 依廠牌別 (非成分別) 進行藥價調整。以預先設定的比例， 逐步調降至合理價位；並以連動機制確保學名藥亦隨原廠藥 同時降價。 2. 所有必要的藥價調整措施應僅適用於逾專利期五年內的藥 品。此類藥品得免於其它藥價調降措施，例如二年一度的藥 價調查暨藥價調整作業、新適應症的藥價調降、價量協議 等。 3. 為確保藥品品質與供藥的持續性，健保局應考量設定藥價調 降底限。 4. 專利到期日應選為下列日期中最晚者： a. 台灣專利權到期日； b. 國外專利文件記載之申請日加20年之該年當日； c. The Merck Index 記載最早取得專利年份加20年之該年12 月31日； d. 資料專屬權和行政保護期到期日； e. 上市後監視期到期日。 建議三： 加速新藥法規審查流程 上市後風險管理計劃 (Risk Management Plan, RMP) 已成為近 年藥品法規主要討論議題之一。核准階段中的新藥申請案件或新 發現有風險疑慮的已上市藥物均可能被要求提出風險管理計劃。 然而藥業擔心，此項要求可能會嚴重影響新藥申請案件的審核時 程。 衛生署於2011年1月公佈風險管理計劃指引草案，並於今年 4月5日正式公告實施。藥業協會對草案提出多項建議均未被採 納。 過去一年來，法規單位特別針對某些產品要求藥廠提出並執 行風險管理計劃，卻由於缺乏明確的指引，導致新藥審核時程嚴 重落後。對臨床醫療單位而言 (如處方開立者及藥師)，風險管理 計劃是一項全新的概念，其實施需要週全的準備，包括修改醫院 行政程序、建立病患個資處理系統，並處理因風險管理計劃而必 須額外進行未在健保給付範圍內的檢驗等。 與新藥審查相關的另一項議題是 “例行查廠”。食品藥物管 理局公告的 “藥物製造業者檢查辦法” 第九條規定，登記在案 的海外藥廠應接受持續的追蹤檢查，以每二年檢查一次為原則， 但二次檢查間隔可根據藥廠所在國的狀況延長一至二年。檢查方 式係根據風險等級採書面審查或實地查廠方式進行。主管單位須 在查廠日期前6-12個月與該廠在台代表溝通查廠時程。 食品藥物管理局在2011年11月1日公告書面審查要點。廠商 必須在截止日期前六個月內遞交下列文件：1) 工廠基本資料 (Site Master File)； 2) 該國衛生機關出具之稽查報告；3) 產品品 質檢驗書 (Product Quality Review Report)，內含過去二年重大變
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更項目；4) 交叉污染預防措施評估報告。 目前藥廠登記資料並未設有到期日，故由食品藥物管理局自 行選定第一批受檢藥廠。從去年11月起陸續有廠商接獲食品藥 物管理局發出的後續查廠通知。有些通知要求廠商在2012年第 一季便須呈交所有資料，令廠商準備不及。 有關查廠要求的主要問題如下：1) 用以決定採書面審查或實 地查廠的風險基礎計算方式沒有明確的標準；2) 對於書面審查 所須文件，食品藥物管理局和業界未達共識。藥業曾多次向食品 藥物管理局提出所要求文件取得不易的難處。例如：產品品質報 告屬廠內文件，僅在查廠時提供法規單位當場參閱；而由國外主 管機關出具之稽查報告可能具機密性，或因使用非英文的外語而 有翻譯上的考量。 藥業亦擔憂是否會因主管單位作業量過大 (共有800家藥廠， 每年最少應查廠200家) 而延誤藥廠登記更新作業。若食品藥物 管理局將藥廠登記更新與藥證更新相連結，則查廠作業的延誤可 能拖延藥證更新，進而使部份藥品無法持續供應市場。此外，若 食品藥物管理局傾全力執行海外查廠，則可能因人力短缺而延誤 新廠區申請登記作業、新藥申請作業和生物製劑藥證核發作業。 書面審查亦須投入極大資源；特別是國外出具之報告若非使 用英文時，翻譯所需的時間與金錢成本亦相當可觀。使用國外主 管機關出具之稽查報告也將衍生許多問題，因為該文件實際為衛 生主管機關與廠區間的機密文件。 茲建議如下： ● 風險管理計劃 1. 若新藥審查須提交風險管理計劃書，則應在審查新藥時，同 時進行風險管理計劃書審查，以避免對計劃書細節的討論影 響到新藥審查核准時程。 2. 應與藥業協會共同討論風險管理計劃指引，妥善利用藥廠實 際作業經驗，從而制訂出最佳規範。最後定案的指引應通告 醫院並對外公佈。 3. 明確說明臨床試驗並非風險管理計劃的基本概念。額外所需 之檢驗應由健保支付。 4. 加強醫護人員有關風險管理計劃的教育訓練，以確保臨床人 員充份瞭解風險管理計劃的基本概念和整體實施作業。 ● 例行查廠 1. 食品藥物管理局應與藥業合作，建立明確的風險計算指引， 用以決定後續查廠的優先順序。 2. 為使書面審查作業更有效率，應以下列文件取代現行文件要 求：採用證明(CPP) 另加業界所建議之當地衛生主管機關發 出之稽查報告、產品品質摘要、交叉污染預防報告範本。 3. 藥廠登記更新作業進度不應影響藥證更新。若有嚴重事項以 致藥廠無法更新登記時，則食品藥物管理局可暫停相關藥 證。 建議四：藉由專利連結和資料保護加強智慧財產權保護 有效的專利連結 (P a t e n t L i n k a g e) 與資料專屬權 (D a t a Exclusivity) 乃藥物智慧財產保護機制的重要環節。明確的專利 和資料專屬權到期日不僅有助開發性藥廠和學名藥廠制定有關研 發或製造的最佳投資策略、避免不必要的訴訟資源浪費，並可持 續推出創新產品嘉惠病患。 專利連結： 根據台灣2011年12月21日公告的專利法修正案第60條，藥廠 可進行取得藥事法所定藥物查驗登記許可或國外藥物上市許可為 目的，從事之研究、試驗及其必要行為，而免受違反原廠專利的 罰責。這項規定不僅將形成不利智慧財產保護的商業環境，更會 增加訴訟案件、降低原廠引進新藥的意願、危害病患使用創新藥 品權益等負面效果。 藥業今年進行的一項調查結果顯示，約有120種藥品在原廠專 利到期前就已取得台灣藥品核准，其中更有許多藥品已被列入健 保給付。此舉不僅大大傷害台灣在國際上的專利保護聲譽，並造 成台灣違反WTO之貿易有關智慧財產權協定 (TRIPS) 第28條與 第41條的疑慮。 資料保護： 根據台灣的資料保護機制規定，法規單位在特定期間內不得 核准學名藥。此一機制亦有部份缺失。例如，此機制僅適用於新 化學成份 (小分子) 新藥，而不適用於新適應症和生物製劑 (大分 子)。若台灣政府欲鼓勵新適應症 (藥品在醫療方面的其他應用) 和新使用方法 (如新劑型) 的研發，應設法尋求上述問題的解決
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:25 PM
建議五：落實醫藥分業 (SDP) 在台灣現行制度下，醫師必須從醫院處方集中選擇開立處方 的品項，然而醫院的處方集品項卻受藥品利潤因素影響甚鉅。政 府應設法使醫院中的醫師和藥師可完全以病患利益為考量，作出 處方專業判斷，而不必受制於醫院依利潤考量所採購的藥品選 單。因此，衛生署與健保局必須思考如何補助醫院及診所，使其 不需以藥養醫。社區藥師應擔任主要調劑者的角色，負責提供病 患用藥及保健諮詢服務。藥局應可獲得適當的藥品管理費用。 監察院2011年的健保調查報告顯示，實施醫藥分業對提升病 患藥事照護品質十分重要。實施醫藥分業可以讓醫師根據其專業 判斷開立最適當的藥物。同時，藥師也可擔任把關者的工作，避 免不同醫師或醫院開出的處方有重複用藥或用藥禁忌的情形。此 外，亞洲大學的一項研究指出，慢性病連續處方箋可提高醫囑順 從率，使病患臨床治療效果提升，甚至可降低整體醫療支出。 然而考量驟然改變現狀可能遭遇的困難，業界贊成並支持逐 步實施醫藥分業。署立醫院和台北市立醫院持續進行處方箋釋出 計劃，目前已有良好成績。這項釋出計劃建立一個醫院、藥廠和 藥局合作的最佳範例。希望未來能擴大推行。 建議方案： 1. 建立醫藥分業實施計劃與時程。即使必須分階段實施，亦應 明確制定實施方向。整合性實施計劃必須包含醫藥分業遵 行度的評估，並將該指標納入醫院評鑑項目之一。公立醫院 必須以身示範，設定處方釋出率。政府也必須替私立醫院訂 出合理的處方釋出率。此外，需調整醫療給付，使醫院不再 需要依靠藥品利潤補貼醫療服務。醫院門診處方箋應強制釋 出，由社區藥局調劑。 2. 加強對大眾的教育，宣導醫藥分業的優點。讓民眾瞭解實施 醫藥分業可以提高醫療品質，並可藉由減少不必要的用藥來 降低醫療資源的浪費，長期以往便可撙節健保開支。 3. 政府應提供足夠資源協助改善社區藥局基礎設備，使其有能 力處理因醫藥分業而增加的服務需求。 4. 制定明確法規以確保藥局的調劑品質，避免未經醫師同意而 發生換藥情形。 5. 制定法規定期公佈個別醫院處方釋出資料。
不動產委員會 不動產市場交易活絡、資訊透明，有助於政府達成經濟發展
建議一：振興台灣不動產投資信託基金市場 不動產投資信託(REIT)市場如果充滿活力，有助於政府發展國 內金融業。綜觀整個亞太區，活絡的REIT市場已被證明能鼓勵 投資、減少投機，並提高不動產業財務訊息的準確性。儘管過去 幾年共有八檔不動產投資信託在台灣本地交易所上市，其中兩檔 已下市，此外，過去五年沒有新的上市信託基金。雖然不動產投 資信託基金的投資者獲得部分稅賦優惠，包括豁免扣繳稅和相當 低的股息稅(0.03％)，不動產投資信託基金仍不被市場視為具吸 引力的投資工具，也尚未在國內不動產市場發揮積極作用。 為鼓勵不動產投資信託市場的發展，以助達成政府目標，本 委員會建議政府推動以下措施： A. 適當減輕受託機構的有限責任，以鼓勵積極的投資組合管 理。目前台灣的監管架構將受託機構定位為REIT表現的唯一 負責方。鑒於受託機構通常是銀行而非有限責任子公司，這 使得銀行必須承擔REIT表現的無限責任，同時最小化REIT的 潛在績效表現。因此，銀行的首要目標為最小化其本身所承 擔之責任，而非最大化REIT表現，最後導致相當消極的管理 風格，同時讓銀行把下市當作最大化報酬並控制投資組合的 一種手段。 本委員會建議政府調整目前的管理規範，以允許發行銀行的 有限責任子公司擔任受託機構的角色。這個改變將使銀行對 投資組合管理更加積極，也能向股東展現更好的績效表現。 主管機關設定明確的許可標準，以及受託機構和發起銀行之 間的明確責任劃分，將鼓勵業者採取更積極的基金管理辦 法，同時避免被低估的不動產信託基金申請下市。 B. 放寬海外投資許可標準。儘管目前法規明定境外投資者可在 通過政府審核後參與投資REIT，但是許可標準相當不明確， 而且到目前為止，沒有任何一檔這類REIT通過政府許可。反 觀包含香港和新加坡在內的絕大多數市場，對於境外投資許 可並無附加限制。相關法規若能調整，將有助於減輕對本土 不動產市場的投機壓力，並使投資者藉此分散風險。 C. 訂定不動產投資信託基金總發行額度上限。根據《不動產證 券化條例》，受託機構如欲透過發行受益證券或承辦不動產 交易進而得以追加公開發行或私募型不動產投資信託基金， 可向主管機關申請核准。惟冗長的審查及核准程序，使得基 金經理人難以把握在不動產市場景氣活絡之際，趁勢完成不 動產交易。本委員會建議，主管機關應於首檔REIT成立之 時，便明確規定其未來可追加發行之總額。免除目前追加募 集時的申請程序，可令受託機構以更有效率及專業的方式從 事不動產投資，進而為REIT投資人帶來更有利的投資報酬。 D. 開放成立後情況穩定的不動產投資信託基金參與開發項目。 依據目前管制條例，不動產投資信託基金不被允許投資開發 項目，使得台灣市場與亞太區其他經濟體相比，對投資者較 缺乏吸引力。我們建議開放成立二年以上的REIT每一年可把 相當於其總管理資產(AUM)的10%（比例最高至該檔REIT總 規模的40%）投資於地產開發項目。此舉可鼓勵較大宗的不 動產投資信託發展，同時阻止下市。 E. 允許提供績效獎勵予不動產投資信託基金經理人。根據金管 會審查受託機構募集不動產投資信託受益證券之程序、標 準及發行後管理原則（第三部份審查標準下之第五項第七 款），受託機構及不動產管理機構不得另外收取績效獎金。 本委員會強烈建議主管機關刪除此項審理原則，使受託機構 及管理機構得以建立長期市場獎勵機制，鼓勵經理人以更積 極的態度管理基金或投資標的，進而最大化REIT受益人之投 資利益。 建議二：積極溝通，以加快都市更新程序 由於近期台北市士林區文林苑都市更新案的拆遷事件，都市 更新議題備受社會關注。本委員會瞭解政府在實施都更計畫時的 困難；並對內政部長李鴻源提議對《都市更新條例》進行徹底檢 討、修訂表示認同。修訂該條例應有助於地方政府擬定既公平亦 有效率的都市更新制度，有利於規範執行，並使都市更新過程更 公開透明，至終更有效地保護社會大眾整體利益。 都市更新計劃通常只能在100％的所有權人達到協議時，才能 由政府執行。但在文林苑的案件上，雖已具備了95％的所有權
MAY 2012 • TAIWAN WHITE PAPER
WP_2012.indd 101
2012 台灣白皮書
目標。美國商會不動產委員會非常肯定政府有關單位積極促進房 地產交易資訊更加透明公開，使市場能朝正常方向發展。本委員 會盼望政府的相關努力都能持續，使台灣成為國際不動產重要投 資據點。我們提供以下幾點建言，希望能與相關政府機關交換意 見，一同提昇台灣不動產市場整體水準。
產業優先議題
之道。 與十大先進國相比，台灣在資料保護方面敬陪末座。歐盟國 家除了對新成份新藥、生物製劑以及甫逾專利之小兒科用藥提供 10年的資料保護期之外，新適應症、孤兒藥和小兒科適應症的 新藥並再分別給予1年、2年和6個月的額外資料保護期。加拿大 的資料保護期則分別是化學製劑8年、生物製劑6年，小兒科用 藥可額外再加1年。日本則透過 “再評估期” 給予8年的資料保 護。美國提供化學製劑5年資料保護，生物製劑12.5年，新適應 症和小兒科適應症可分別額外取得3年和1年的保護。 為使資料專屬法規更現代化，台灣可參考以下經驗。第一、 加拿大2007年修法將資料專屬權由5年延長為8年，目的在於維 持加拿大於全球藥品研發投資市場的競爭力。第二、生物製劑是 新一代救命和改善生命品質的藥品；但與小分子新藥相比，生物 製劑的研發需時更長，耗費資金更多，因此也應給予更長的資料 保護期；是故美國給予生物製劑12.5年的資料保護。 我們建議： 1. 透過立法和制定相關程序，在新藥查驗登記準則中建置專利 連結制度，以有效保護研發者的智慧財產權。 2. 專利連結機制應包含以下項目： a. 聲明程序 – 由學名藥申請廠商切結主張原廠藥品之專 利權無效。 b. 通知原開發藥廠 – 學名藥廠或衛生署應通知原開發藥 廠有關學名藥申請案件。 c. 暫停審查 – 若有爭議發生時，應暫停審查程序至某一 期限 (在美國為30個月)，直到協議達成，或學名藥廠證 明未違反專利或證實專利無效。 3. 應給予新藥和新適應症資料專屬權如下： a. 小分子產品的新適應症和新使用方法：3年 b. 新生物製劑：12年
WPWP 101
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2012 TAIWAN WHITE PAPER industry committees priority issues
人同意，其執行過程卻引發激烈的社會爭議。因此一個明確、透 明的仲裁程序將使社會大眾對整個制度的公平性更具信心。此 外，為確保各方利益都獲尊重，我們建議在都市更新計畫中提供 所有的參與者(包括同意或反對都市更新的所有權人及建商)一套 合理、具體的行動守則，並充分告知各方依法執行的期限。 儘管修訂《都市更新條例》 難以取悅所有人，美國商會不動 產委員會相信修訂、改革該條例有其必要，尤其考量到在台北等 市區內有大量老舊、不合規格、不安全、不美觀的房屋。文林苑 事件的發展誠屬不幸，但希望能因此刺激制度革新，為台灣人民 提供安全、現代化與多樣的住房，甚至發揮振興低迷老舊社區的 力量。 建議三：放寬中國大陸投資者收購和/或開發商業不動產的法規 條例 兩岸經濟合作架構協議(E C F A)在2010年九月生效，經濟部 投資審議委員會後來公布從2009年至2011年底，共發給中國 大陸開發商204件投資許可，這些計劃案投資額總計達美金 一億七千五百五十六萬七千元。美國商會不動產委員會認為，中 國的投資將會是影響台灣商業不動產市場，尤其是辦公及工業不 動產的重要因素。我們因此促請政府修訂《大陸地區人民在臺灣 地區取得設定或移轉不動產物權許可辦法》第七條，以開創更 多商業不動產市場商機，並且放寬對於擁有企業30％以上股份 即為中資的身分認證。目前，只有那些屬於明確開放投資的行業 的中國企業獲准在台灣購買企業經營場所，並且只能供其本身使 用。因此，不同於世界其它地區的人民，中國公民不能僅為投資 目的在台灣購買不動產。 因為商業大樓通常以收益為目的，且一般公眾較不可能被商 業不動產市場的活絡所影響，本委員會促請政府修改相關法規， 允許中國資金能更自由地注入台灣商業不動產市場。此外，鑒於 對中國大陸投資者的嚴格管制條例已使台灣失去部分來自國際開 發商的投資資源，我們籲請政府緩解投資台灣商業不動產的企業 資格規定，將擁有其企業資本30%即為中國投資者身分的認證標 準，調高到企業資本的60%。 本委員會對台灣政府持續努力開放兩岸貿易投資、積極改善 台灣競爭力深表感謝。到目前為止，共有51項基礎設施項目已 經被納入開放中國大陸投資第三期項目名單中。然而，對中國大 陸企業來說，吸引他們投資台灣不動產開發的誘因仍然不足。儘 管《大陸地區人民在臺灣地區取得設定或移轉不動產物權許可辦 法》第九條規定中國企業獲得台灣主管部門批准後可投資對台灣 經濟有益之開發案，包含住宅區和工業園區，但是經濟部尚未准 許中國大陸企業拓展台灣不動產開發的事實已與第九條條文內容 互相牴觸。本委員會強力敦促政府部門能夠把握第九條所賦予的 機會，允許中國企業進入台灣的不動產開發業。 建議四：提升不動產業資訊透明度 過去四年來，不動產價格不斷攀升是公眾討論的焦點。財團 法人國土規劃及不動產資訊中心所發行的2011年第四季台灣住 宅需求動向季報指出，台北市的平均房價所得比為14.3倍，創歷 史新高，而台灣整體平均則維持在9.3倍的高水準。此外，該報 告也注意到台北市50.1％的購屋者以賺取價差為投資購屋主因。 民眾的申訴源於不動產市場資訊不夠公開透明，造成投機者藉機 哄抬不動產價格。 行政院和立法院在修改《不動產經紀業管理條例》、《地政 士法》及《平均地權條例》以增加實際交易價格透明度並減少市 場投機的努力值得肯定，但是仍然需要更進一步的立法來改善。 根據修訂的法規條文，地政士、不動產買家及不動產經紀人必須 在交易完成的三十天內登記不動產交易價值。如果當事人沒有在 三十天內完成登記或者登記不實價格，將被處以新台幣三萬至 十五萬罰緩。然而這些修正案並未適當處理預售情況。由於在開 發商和經紀人之間的合約到期前不能獲知實際價值，開發商及經 紀人有了操縱空間。本委員會鄭重籲請政府修訂登記預售價格的 時間點，參照香港的規定，要求仲介代理在臨時合約簽訂後五天 內須披露其交易價格。 儘管中央銀行於每月發行的房屋貸款和建築貸款總額數據提 供當前不動產市場活動的部分參考指標，本委員會建議政府應和 其他不動產資訊透明度高的國家一樣，按時揭露額外的商業不動 產和物業貸款數據(如果可行，宜依辦公室、零售及旅館不動產 細分)。如此將提供機構投資者實用有效的參考資料。
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零售委員會 政府在過去一年針對美國商會零售委員會關心的議題做了許 多努力，也有相當進展。最激勵委員會成員的是，我們發現許多 官員開始採取更加開放的思考模式，在同時考量消費者及相關業 者的利益下，迅速建立處理問題的最佳作法。 例如，經濟部標準檢驗局 (BSMI)就牙膏國家標準修訂草案， 以專業處理數項改善建議之作為，頗值得讚賞。2011年台灣白 皮書指出其國家標準修訂草案一些潛在問題之後，標準檢驗局與 業界磋商，並在考慮市場實際狀況後修訂原草案。新版國家標準 刪除了牙膏除需依商品標示法於原來之外包裝支盒為標示外，尚 須在牙膏軟管以繁體中文標示特定資訊之規定，並修訂單元容器 內氟化物總量之限制，即此規定僅適用在較小容量之牙膏。標準 檢驗局亦針對新標準內容不甚清楚之處做出相關解釋，並保證在 新標準施行前給予業者合理的緩衝期。 然而，像這一種平衡處理問題，先進行充分的成本效益分析 才作出政策決定或公布規則的風格，在政府部門中未必時常得 見。多半時候，官員在媒體壓力或其他因素影響下，單單以少數 個案作過度解釋，就算只有特定產業中極少數企業發生特定問 題，也把整個產業的企業都視為目標，以訂定概括性的法律規章 來因應。這些規範動作也多半以推定的、不具體的消費者利益想 像做為根據。政府部門的這種傾向，為相關行業增加了許多不確 定性，並轉而影響其投資決定、就業機會、創新，以及新產品的 推出和廣大消費者的選擇。在以下建議項目中，我們列出了某些 與衛生署(DOH)食品藥物管理局 (TFDA)有關的案例，盼能藉此凸 顯部份法規的制定實無必要、有欠周妥。我們希望敦促政府部 門，把紮實的成本效益分析當作法規制定過程的必要部分，以確 保法規議案都是在考量所有可供選擇的方案之後才慎重決定的最 適當方案。 建議一：重新檢視並修改過時的標示規定 有鑑於行政院衛生署食品藥物管理局正考慮修改食品衛生管 理法，美國商會零售委員會欲藉此機會提出能提升進口食品安全 及品質，同時又能降低原本會轉嫁給消費者成本的修法建議。現 行法規之下，進口冰品和其他冷凍食品的業者需於進口報驗前完 成標示作業。現今台灣具備食品操作安全資格且在貼標處溫度管 控設備足夠之冷凍保稅倉庫寥寥可數，冷凍保稅倉庫對於貼標人 員必須在標準溫度下之冷凍倉庫中進行貼標作業之要求，配合意 願極低，且要求之成本極高，導致在整個食品運輸過程中極盡全 力維持適當及一致溫度管理的製造商和進口商，因此，無法於報 驗前完成貼標作業。目前TFDA提出的解決辦法是進口商先讓自 己的產品被判定標示不合格，然後再申請切結於自己的倉儲地點 進行中文標示改正。然而負責任的廠商希望能完全合法地進口產 品，而非藉由不合格判定來取得於保稅倉外貼標之機會，畢竟此 舉並不算完全合法地進口產品。本委員會籲請政府修改相關法令 或以函釋的方式提供解套，讓進口紀錄優良之廠商得以先報驗食 品後再進行貼標。如此的措施可使進口對溫度敏感之商品且遵守 法令規範的廠商為自家商品負起全責，同時減少產品於等待報驗 前因失溫所造之食品安全風險。 本委員會建議修正的另一項標示規定是針對襪類商品。依現 行規定，襪類商品即使以量販包販售，進口業者仍需於「每一 雙」襪子本體上進行標示。量販販售的目的是讓消費者享有規模 經濟之利益，但法規所要求的標示方式最後卻導致消費者最後必 須負擔額外不必要的標示及勞力費用。我們籲請放寬規定，使量 販包的襪類商品只需於外包裝上有一張標示即可。 商品多重包裝的標示規定亦需重新檢視，因為現行法規同樣 造成進口商額外的貼標工作及不必要的成本。其主要問題在於法 規及解釋函令規定，即使涉及自行拆封多重包裝再販售的販賣業 者，未分別於個別包裝貼上標示的責任仍屬於進口商。我們建議 主管機關允許：1.進口商於原產品外包裝上印上「非供零售」； 2.說明若產品被以其他形式販售，販售業者需於販售前自行負責 補上中文標示。如此一來，進口商無需再為多重包裝進行各別標 示，而改由拆封販售之業者負責。 本委員會雖然積極支持環保，我們也認為環保署要求列管塑 膠材質必需同時標示台灣獨有的四角型回收標示為多此一舉。三 角型塑膠材質回收代碼不僅為現存國際通用的符號，許多消費者 已經熟悉，而且通常於容器製造過程中一體成型於容器本體上， 該符號少有磨滅、脫落問題。法規要求再加上四角型回收標示， 將徒然增加標示成本。本委員會建議列管塑膠回收容器使用國際 通用的三角型塑膠材質回收標示即已足夠。
TAIWAN WHITE PAPER • MAY 2012
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建議三：加速審查並解除進口中國商品的限制 過去一年，針對美國商會零售委員會請求解除中國商品進口 禁令的項目中，經濟部國際貿易局僅決定解除一項，即人造纖維 製緞帶，對其他20項未開放及17項有條件開放之商品項目的進 口限制依舊。 海峽兩岸貿易自由化因為ECFA的簽署而有許多進展，業界也 期盼政府加快腳步，減少限制引進台灣的中國商品項目。目前看 來，無法解除限制的部份原因是台灣國內相關業者以解除禁令恐 對本土產業經濟造成重大不利影響為由，反對引進中國商品。此 外，經濟部工業局在國際貿易局徵詢審查意見時也傾向認同國內 業者的立場。不過，國貿局在審查會議上甚少以清楚有條理的方 式闡釋開放中國商品進口對台灣經濟實際威脅為何，這不免給人 政府政策訴諸貿易保護主義的印象。此也造成台灣消費者須負擔 更高商品價格，商品選擇也很有限，終成最後輸家。 美國商會零售委員會希望未來幾個月主管機關特別關注並及 早解除一些中國製品進口限制，相關項目表列如下： 未開放號列
2005.20.20.00-3
酸漬除外之調製或保藏馬鈴薯片及其 他馬鈴薯條，未冷凍
10
2103.20.00.00-8
番茄醬及其他番茄調味醬
11
2208.90.60.00-4
穀類蒸餾酒
12
7009.91.90.00-8
其他玻璃鏡子，未鑲框
13
7009.92.00.00-6
其他玻璃鏡，已鑲框
14
7013.37.00.00-8
陶瓷玻璃器除外之其他玻璃杯
15
6302.21.00.00.8
棉製其他印花床上用織物製品
16
6302.22.00.00.7
人造纖維製其他印花床上用織物製品
17
7010.90.00.10.3
超過１公升之玻璃容器
18
2004.10.11.00-7
酸漬除外之調製或保藏馬鈴薯條，內 包裝每包重量在１‧５公斤以上者， 冷凍
19
2004.10.90.00-1
酸漬除外之調製或保藏其他馬鈴薯， 冷凍
有條件開放號列 1704.90.00.90-9
其他糖食（包括白色巧克力），不含 可可者
2
2309.10.00.00-2
供零售用之貓狗食品
3
6101.20.00.00-2
棉製男用或男童用大衣、駕車外套、 披肩、斗蓬、附有頭巾之禦寒外套 （包括滑雪夾克）、風衣、擋風夾克 及類似品，針織或鉤針織者
4
6105.20.00.00-8
人造纖維製男用或男童用襯衫，針織 或鉤針織者
5
6106.20.00.00-7
人造纖維製女用或女童用上衣、襯衫 及短衫，針織或 鉤針織者
6
6107.11.00.00-7
棉製男用或男童用內褲及三角褲，針 織或鉤針織者
7
6108.21.00.00-4
棉製女用或女童用三角褲及短內褲， 針織或鉤針織者
8
6115.95.00.00.6
棉製長襪、短襪及其他襪，針織或鉤 針織者
9
6201.13.00.00-0
人造纖維製男用或男童用大衣、雨 衣、駕車外套、披肩、斗蓬及類似品
10
6202.92.00.00-3
棉製女用或女童用附有頭巾之禦寒外 套（包括滑雪夾克）、風衣、擋風夾 克及類似品，第６２０４節所列者除 外
11
6205.20.00.00-7
棉製男用或男童用襯衫
12
6205.30.00.00-5
人造纖維製男用或男童用襯衫
13
6206.40.00.00-2
人造纖維製女用或女童用上衣、襯衫 及短衫
14
6212.10.90.00-1
其他紡織材料製胸罩，不論是否針織 或鉤針織者
15
6208.91.00.00.8
棉製女用或女童用汗衫及其他背心、 三角褲、短內褲、便服、浴袍、晨衣 及類似品
16
7007.19.00.00-8
其他強化安全玻璃
17
4819.30.00.00-7
底邊寬度在40公分或以上之紙袋
18
4823.90.00.90-9
其他切成一定尺寸或形狀之紙、紙 板、纖維素胎及纖維素紙；其他以紙 漿、紙、紙板、纖維素胎或纖維素紙 所製之物品
1
0705.1100.00-5
結球萵苣，生鮮或冷藏
1806.20.00.00-0
其他調製品成塊狀、板狀或棒狀重量 超過二公斤者或液狀、膏狀、粉狀、 粒狀或其他散裝在其容器內或內包裝 內之容量超過二公斤者
19
6210.50.00.00.3
其他女用或女童用衣服
3
1806.31.00.00-7
其他巧克力調製品，呈塊、條狀或棒 狀，重量不超過二公斤，有填塞物
20
6210.40.00.00.6
其他男用或男童用衣服
21
6210.20.00.0000
4
1901.20.00.00-4
供製作第１９０５節烘製食品用之混 合料及麵糰
其他衣服，屬於第６２０１‧１１至 ６２０１‧１９目所述之類型者
22
6210.30.00.00.8
5
1902.30.10.20-5
速食麵，不含肉者
其他衣服，屬於第６２０２‧１１至 ６２０２‧１９目所述之類型者
6
1905.31.00.00-7
甜餅乾
1905.32.00.00-6
鬆餅及薄餅
8
1905.90.90.00-6
其他第１９０５節所屬之貨品
建議四：改革化妝品相關的規章制度 美國商會零售委員會化妝品業者代表對T F D A過去一年來改 善化妝品監管規章、力求與國際慣例接軌的重要努力表示高度
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2012 台灣白皮書
9 建議二：維持牙膏為一般商品之現狀產品分類 牙膏於台灣被歸類為一般商品（氟離子濃度低於或等於 1500ppm）或藥品（氟離子濃度超過1500ppm）已有數十年。歸 為一般商品之牙膏不需事前查驗登記。2011年，衛生署藥物食 品管理局建議將牙膏商品由原來之一般商品變更類別至化粧品， 並修訂化粧品衛生管理條例第三條化粧品定義之規定，將牙膏納 入化粧品之定義內。該草案目前已送交行政院審查。本委員會建 議行政院否決此修正草案，理由如下： a) 現今台灣對於牙膏之管理制度與許多主要之國外市場一致。 例如在美國，含氟牙膏被歸類為成藥（不須查驗登記，但所 有藥品必須經FDA列示），在日本則歸類為成藥（需查驗登 記）。牙膏雖在台灣被歸類為一般商品，亦符合上述國家 之法規規範趨勢，即牙膏若宣稱療效或含氟量超過1500ppm 時，需被歸類為藥品且須有查驗登記。 b) 雖然目前牙膏之主管機關為經濟部，但對於規範一般牙膏得 宣稱之效能詞句，以及判斷某一成分是否應歸類為藥品或者 是否會對人體產生安全之虞，負擔最終權責的是衛生署。若 經濟部針對某一宣稱是否影射療效或某一成分是否造成健康 安全疑慮無法確認，可尋求衛生署之協助。因此，將牙膏之 主管機關從經濟部移轉至衛生署，對消費者並無法提供額外 之保護。 c) 即使立法院通過該修正草案，將牙膏之主管機關改成衛生 署，目前上市後稽核之管理制度並不會有任何改變，而業者 仍依照現有的自主管理模式上市及管理其商品，此與現狀並 無不同。 d) 若此一化粧品衛生管理條例修正草案通過，牙膏因應新法規 而產生較高的額外成本費用勢必轉嫁給消費者。此乃因化粧 品衛生管理條例所要求之標示與商品標示法不同，化粧品衛 生管理條例要求標示全成份，甚至包括標示之字體須符合一 定的大小，因此，牙膏業者除必須報廢現有包裝外，亦須重 新檢視其成分是否符合化粧品法規之規範，甚或有可能必須 變更配方，以符合化粧品法規要求。 本委員會建請政府維持牙膏產品分類之現狀，但政府若認為 須對台灣消費者提供更多之保障，本委員會及牙膏業者非常願意 配合政府在現今架構下探討並研擬相關改進措施。
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2012/5/29 11:36:26 PM
2012 TAIWAN WHITE PAPER industry committees priority issues
肯定。這些改革措施包括：取消部分進口許可文件之要求，如 進口報單；草擬化粧品衛生管理條例修正草案，免除化妝品廣 告事前送審等。我們讚許TFDA以官方立場支持化妝品廣告自律 管理之成形，也樂見TFDA在推動法規改革、借鏡國際作法上不 斷努力。我們期待能有更多的機會與 TFDA 交換意見。循此精 神，我們提出一些重要議題，盼能作為未來政策調整之參考： a) 進行廣泛的討論，建立廣告準則 TFDA已提供一套準則，彙整政府過去對於廣告管理的決定 和做法，就廣告文案使用特定的詞彙和詞組表列「可用」與 「不可用」者。但TFDA 往往拘泥於既有做法而不願超越， 該準則內容因此顯得狹隘瑣碎。廣告，尤其是化妝品廣告， 堪稱是科學、商業和藝術之動態結合。我們相信TFDA可以 建立一個視野更寬廣包容的廣告管理機制，充分考量產業界 代表的意見，為改善法規監管透明度建立原則性規範，同時 兼顧消費者各種層面的利益。 b) 化妝品衛生管理諮詢委員會應包括產業界代表 我們樂見TFDA成立這個委員會以協助處理眾多產品安全相 關事項，如有關化學製品殘留程度等問題。我們此次再度建 議，期盼此一機構應包括產業界代表，藉著參考業者觀點、 充分瞭解與消費者相關的實務，提升決策品質。 c) 簡化含藥化妝品之審查登記程序 在化粧品管理條例相關修正實施之前，建議TFDA應先簡化 查驗登記的審查程序，加速含藥化妝品審查流程，例如：免 除出產國家許可製售之證明文件或參照國際間管理模式，對 如防曬化妝品等風險較低的產品，減免上市前查驗登記的品 項，讓消費者得以享有與世界同步的創新產品。 d) 在推動產品資訊檔案（PIF）等措施前與業者充分溝通 T F D A基於風險管理及強化上市後管理需求，擬推行P I F、 Product Issue Notification與強制性GMP規範等措施。許多 議題必須由政府與業者共同努力，本委員會因此強烈建議 TFDA除必須對產業界作清楚的宣導外，更應持續與產業界 進行定期溝通及輔導，深入了解產業困境，並於取得共識 後，制定出可執行的管理措施內容及時間表。經濟部標準檢 驗局在瞭解業者遭遇實際問題與擬定法規推行合理時程方面 的有效作法，應可供TFDA參考。 e) 修正「更正廣告」與「商品下架」政策 美國商會零售委員會對於化妝品衛生管理條例將廢除廣告事 前審查一事，衷心地表示感謝；但是也必須對兩項替代方 案，表達嚴重關切。替代方案要求廣告被視為「情節重大之 虛偽或誇大」的業者刊登更正廣告並將商品下架。草案規定 衛生主管機關可根據廣告內容決定某個廣告或宣稱是否構成 「情節重大之虛偽或誇大」，不必顧慮廣告內容是否涉及安 全、衛生。主管機關做出決定後，違規業者必須在「適當」 的媒體，以同一時段篇幅刊播表達歉意及排除錯誤訊息之更 正聲明。此外，草案並授權衛生主管機關得無限期地禁止業 者散布、陳列、販賣特定廣告商品，其根據亦非安全或衛生 之考量，而僅是廣告之內容不實。 一般而言，當事涉廣告是否合乎規定與罰則時，被指控之業 者或個人都能享有正當程序之保護。此正當程序若非來自司 法，就是來自諸如公平會之高度專業之審查機構，或二者兼 有。但TFDA的提案既無必要之正當程序保護，又缺乏可靠 之決策過程。如前所言，這將會賦予衛生主管機關控管所有 廣告宣稱的權力，而非限於與健康、安全、或生理功能有關 之面向。管制其他非關健康、安全的領域，實已逾衛生主管 機關之專業範圍，將帶給主事者過大的權力，使其有能力摧 毀業者的聲譽及品牌價值，甚至剝奪該業者進行合法商業活 動之權。為確認廣告是否具合法性，而將此等權力賦予行政 官員，會是放眼世界各國前所未見。 我們強烈反對這種賦予未受專業訓練的行政人員超越法院之 裁量權力，使其任意以單一廣告決定某家公司命運的作法。 做為一個法治國家，我們懇請衛生署與食品藥物管理局停止 此項不合宜之提案。 在此我們也提出替代方案，建請食品藥物管理局開始研議未 來是否能由專業的非政府組織負責監控廣告，確保廣告合乎 法令規範。如此廣告相關準則及規範的執行，乃至於消費者 爭議均可由受委任之專家來處理。這類運作頗為成功的廣告 監管機制已經不少，在美國、許多歐盟國家、日本、南韓、 新加坡、香港、菲律賓及印度都有，而消費者絕對是最終受 惠者。政府與業界通力合作，將有助於提升台灣的化妝品法 規至國際水準。
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建議五：食品之功能宣稱規範應革新，且擴增可允許使用之食 品添加物，以鼓勵膳食補充劑產業在台投資 美國商會零售委員會在2011年白皮書中建議台灣主管機關應 將膳食補充劑獨立成一類管理，和藥品及一般食品做一區隔。 然而衛生署並未將此建議列入考量，目前膳食補充劑產品仍列 一般食品管理。由於被歸類為一般食品，產品宣稱受到嚴格規 範。如此一來，即使產品宣稱已有長期醫學文獻的證明與支 持，膳食補充劑仍無法明確和精準地將其營養功能和價值傳達 給消費者。在目前的規範下，無論是產品宣稱或食品添加物， 都屬正面表列，其內容和範圍受到衛生署嚴格限制。 膳食補充劑畢竟不同於一般食品。在目前的管理下，民眾無 法獲得完整的營養訊息，並且抑制了自我照護的判斷能力。因 為即使膳食補充劑其所含之不同成分已受醫學文獻證實具特定 保健功能，廠商無法做妥適的宣稱溝通給消費者，消費者便無 法得知，亦無法針對自身需求做出正確選擇。 另一方面, 限制過多的宣稱規範及食品添加物列表，也阻礙了 業者想在台灣進行研發、投資的機會，進而影響到台灣膳食補 充劑的出口市場拓展。 零售委員會建議主管機關應和先進國家的規範接軌，以符 合國際趨勢，例如參考加拿大、澳洲或美國之功能性宣稱管理 模式，或是放寬「健康食品」類的二軌，容許更多含有已受長 期醫學證據支持之成分的膳食補充劑具有功能性宣稱。我們希 望未來的宣稱管理兼具「結構功能性宣稱」(structure function claims)以及「證據基礎的療效宣稱」(evidence-based treatment claims)。以下舉先進國家較常見之允許宣稱為參考，可做為主管 機關優先開放之例： -Lutein: 有助於維護眼睛健康 -Lycopene: 幫助抗氧化 -Phytosterols: 協助維持膽固醇之健康 -Barley beta glucan: 協助維持膽固醇之健康 -Glucosamine: 協助維持關節健康 -Folic acid: 協助預防神經缺損 -Calcium with Vitamin D: 協助預防骨質疏鬆 在尚未建立一單獨之膳食補充劑管理機制之前，主管機關應 定期檢討現行之產品宣稱列表以及食品添加物品項表，以適時反 映全球管理膳食補充劑的最新發展。零售委員會籲請政府召開定 期之專家會議，並邀請相關業者參與。我們相信透過建立妥適的 功能宣稱機制以及食品添加物的成分擴增，將有助於提升台灣民 眾自我照護的能力和知識，加強民眾健康，造福社會。 此外, 對跨國公司而言，其內部之不同國家的分公司持續競 逐總公司的投資資源分配。如果廠商得以在台灣建立成功的研 發與經營經驗，將使台灣市場具備競爭力，吸引總部的資源挹 注。就膳食補充劑廠商而言，建立妥適的功能宣稱管理機制以 及擴充食品添加物的成分表，將能營造友善的政策環境，對吸 引外商投資必有明顯助益。
永續發展委員會 美國商會永續發展委員會感謝環保署對本委員會於2010年首 度於白皮書內提出、復於2011年重申之「將獲得國際負責任林 木管理認證之原生紙漿家紙產品列入環保署綠色環保標章認證 系統」議題的正面回應。2011年底，環保署召開公聽會，邀集 家庭用紙製造商、環保團體等利益關係人共同會商，並在本議 題上達成某種程度之共識。隨後當環保產品審議委員會審閱本 建議案後，環保署即於今年3月9日宣布新政策，公告將開放綠 色環保標章予獲得國際負責任林木管理認證之原生紙漿面紙類 產品。我們樂見此一突破性進展，深信這將協助國內綠色環保 標章趕上全球永續發展潮流。 建議一：將永續概念納入現行環保署綠色標章系統 引言提及環保署值得稱許的新政策，對改變現行綠色環保標 章系統而言是絕佳開始。本委員會希望此一舉措能進一步延展 至其他關鍵的家庭用紙產品類別，例如受現行中央標準局規範 原料來源須百分之百為原生紙漿的餐巾紙和廚房紙巾類別，以 及更進一步推廣延伸至衛生紙及擦手紙類別等。 如2011年白皮書中所述，由於新興國家快速成長的龐大需 求，無論就永續發展或經濟成長面向來看，天然資源的可再生 性都變得益發重要。使用可回收物質並非降低家用紙品環境影 響的唯一途徑。根據產品生命週期評估，再生紙纖維製成之家
TAIWAN WHITE PAPER • MAY 2012
2012/5/30 4:27:46 PM
建議二：於環保標章及綠建材標章中註明原料產地及材料組成成 份 本委員會支持台灣的環保標章及綠建材標章系統，且針對其 促進減碳、節能效率的宗旨提供以下幾點建議。有鑑於全球各種 環保產品標章的快速發展，且為增進標章的環保資訊透明度及國 際市場間的公信力，我們籲請環保署的環保標章及財團法人台灣 建築中心的綠建材標章考慮將材料組成明細及各組成百分比納入 標章規範中，並針對回收成份及產地資訊作加強： •註明消費前、後回收成份以利辨別：比照美國、香港、澳洲 及紐西蘭的環保標章系統，對材料所含回收成份百分比作 消費前回收成份或消費後回收成份的區分。依照ISO 140211999標準，含回收成份的材料需分別註明消費前回收成份和 消費後回收成份的百分比，並以淨重或其他可換算至淨重的 單位表示所含之回收成份。 •產地來源資訊：針對產品的各組成要件或成份，標明其原料 產地和加工製造地，並對應其佔產品的淨重比例或其他可換 算至淨重的單位比例。 以上建議之規範應適用所有確認符合環保標章及綠建材標章 規範的各項產品及材料。若單一產品未完全符合標章規範，則應 分別標明符合及未符合部份的產品淨重或百分比。也許並非所有 的產品業者皆能配合上述規範，但執行過程中所搜集的資訊應可 幫助我們更清楚瞭解各產品、材料對環境的可能影響。同時，我 們也呼籲環保署和台灣建築中心僅針對達成共識的規範作出發表 或公告，以維護廠商對特定資訊的所有權。 我們深信藉由以上更嚴謹的規範能加速推動台灣產品業者與 國際標準同步，進而增進台灣產品及材料的銷路。長遠來看，更 能藉由資訊透明化減少本地製造業所帶來的環境衝擊。 建議三：將台灣在化學品方面的緊急應變能力推廣到亞洲地區， 以強化化學品業務在亞太市場的永續發展 在勞委會、環保署、經濟部及內政部的共同努力下，由工研 院負責執行的毒災應變諮詢中心已發展成台灣的化學品緊急應變 中心，且已具備包含化學品緊急電話諮詢、專家現場技術諮詢支 援，以及應變人員現場支援等三階段的緊急應變能力。而毒災應 變諮詢中心在毒化物方面的緊急應變能力，更被許多跨國化學公 司譽為亞太區的最佳典範。 在化學品的供應鏈及價值鍊中，化學品的緊急應變能力一直 被視為化學品是否能永續發展最重要的評估項目之一。基於工研 院毒災應變諮詢中心傑出的應變能力及貢獻，本委員會建議毒災 應變諮詢中心應透過與其他跨國化學公司及國際間緊急應變組織 的策略聯盟，擴大其諮詢服務的對象及範圍至亞太地區，將毒災 應變諮詢中心的特殊專業加以推廣。如此不僅有助於亞太區化學 品業務的永續發展，台灣也將因為具備化學品緊急應變的優質基 礎建設環境及專業能力，享譽國際，吸引更多國際投資。
馬總統第二屆任期已經開始，稅制政策亟需政府關注。為促 進租稅公平，財政部也成立稅制改革專案小組審視現行稅制結 構。近來焦點雖是造成各界激烈論辯的資本利得稅，若真要達到 提升台灣全球經濟競爭力的政策目標，除了資本利得稅等熱門議 題，尚有許多重要的租稅政策需要探討。美國商會稅務委員會樂 見財政部重新審議現行租稅政策，我們也籲請政府在檢討過程中 將下列議題納入考量，以建立均衡的稅制結構，使台灣與國際租 稅實務接軌。 建議一：調降綜合所得稅率 台灣政府在過去幾年中採取了一些改善投資環境的重要措 施，如與中國大陸簽署兩岸經濟合作架構協議(ECFA)以及將營利 事業所得稅率調降為17%等，同時更積極地尋求外商直接投資與 海外人才來台。 然而，與同為亞洲四小龍的其他成員(香港、南韓及新加坡)相 比，台灣40%的綜合所得稅率是四小龍中最高的，但過去五年的 平均每人國內生產毛額(GDP)卻是最低的。如此高的綜合所得稅 負擔限制了台灣吸引國際人才的能力，也成為其轉型為知識型經 濟的一大挑戰。調降綜合得稅率能在實質上提昇整體稅收，刺激 經濟成長。 此外，綜合所得稅稅收大部分來自勞務所得的事實顯示稅制 結構失衡。另一個失衡的面向則是綜合所得稅率與營利事業所得 稅率之間差距懸殊。在美國、英國、新加坡、馬來西亞等許多國 家，此兩種稅率是相仿的。據此，本委員會認為此刻最宜檢討台 灣整體稅制結構，降低綜合所得稅稅率，以便在增加稅收與促進 經濟發展之間取得良好的均衡。 建議二：將外國營利事業之中華民國來源所得適用扣繳稅率降為 17%或更低 營利事業所得稅率調降為17%，有助於增進台灣在亞太地區的 競爭力。然而整體所得稅制結構若無配套修正，例如調整非居住 者之中華民國來源所得扣繳稅率，將造成稅制失衡，對台灣競爭 力產生重大衝擊。 在中華民國境內無固定營業場所之外國營利事業，其繳納中 華民國營利事業所得稅之方式係由扣繳義務人依其收入總額就源 扣繳，而非由所得人以所得額結算申報納稅。現行中華民國所得 稅制度之下，中華民國境內之營利事業係以所得額課徵繳納17% 營利事業所得稅，而在中華民國境內無固定營業場所之外國營利 事業則須依收入總額繳納20%營利事業所得稅。這充分顯現對境 內及境外營利事業有不平等待遇。給付在中華民國境內無固定營 業場所之國外營利事業之所得依20%扣繳稅率課徵係《各類所得 扣繳率標準》所規定。各類所得扣繳率標準係財政部所擬定並由 行政院核定，屬行政命令，其所訂定20%扣繳稅率之規定明顯牴 觸所得稅法所第五條所規定之17%稅率上限，應屬無效之規定。 《所得稅法》第三條規定：「營利事業之總機構在中華民國境 外，而有中華民國來源所得者，應就其中華民國境內之營利事業 所得，依本法規定課徵營利事業所得稅。」同法第五條則將營利 事業所得稅最高稅率訂為17%。 此外，我們比較以下國家的營利事業所得稅稅率及扣繳稅 率，可以明顯得知台灣是唯一扣繳稅率高於營利事業所得稅稅率 的國家。扣繳稅率低於營利事業所得稅稅率為常態的原因，係因 扣繳稅額係依所得總額計算，而營利事業所得稅則依淨所得額計 算。依此，本委員會敦促財政部考慮降低在中華民國境內無固定 營業場所之外國營利事業之扣繳稅率。 國家
2012 台灣白皮書
稅務委員會
產業優先議題
用紙品其生產過程中回收與脫墨程序所產生的碳足跡，比原生紙 漿製成之家用紙產品要來的高。有鑑於此，關注產品生命週期， 能從源頭到終點監督永續性的負責任林木管理系統與產銷監管鍊 認證，已逐漸在全球各地、特別是已開發國家地區獲得大力推 廣。 根據產業追蹤報告，2010年台灣區回收製成之再生衛生紙的 市占率小於2%。此外，由於國內回收紙漿的年產量不敷使用， 廠商尚需自國外進口回收紙漿，當中衍生的交通運輸亦增加碳足 跡。再者，由於台灣法令禁止商業林木應用，紙類廠商均需自 海外進口原生紙漿，其中又以東南亞的印尼與緬甸等國（非法伐 木情況嚴重）為進口大宗。若無適當的綠色標章認證系統用以鑑 別紙漿係來自永續性來源或非永續性來源，消費者將無從辨別真 正符合永續規範的產品，台灣也可能被批評是東南亞地區毀林幫 兇。 這正是為何環保署應加速認證負責任原生紙漿產品的原因。 環保署宜將新的綠色環保標章規範擴及至更多家庭用紙產品類 別，讓消費者進行綠色消費時有清楚的依循準則。本委員會建議 環保署宜於2012年進一步修訂綠色環保標章系統，將由永續認 證原生紙漿製成的餐巾紙、廚房紙巾等一併列入綠色環保標章認 證系統。
營 利 事 業 所 得 非 居 住 者 公 司 扣繳稅率是否低於 稅率 之 最 高 扣 繳 稅 營所稅率？ （是／否） 率（註1）
台灣
17%
20%
否
香港
16.5%
16.5%
是
新加坡 17%
17%
是
南韓
10%~22%
20%
是
中國
25%
20%
是
註1: 無租稅協定之適用。 建議三：對於認定何種給付屬於中華民國來源所得，提供更明確 的指引
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2012 TAIWAN WHITE PAPER industry committees priority issues
我們在2011年白皮書提出了商會企業會員試圖在適用中華民 國來源所得認定原則(以下稱認定原則)上遭遇的問題，並敦促財 政部解決下列二項議題：(1)明確指出在何種情況下，從台灣企 業支付之全部款項視為非中華民國來源所得；(2)明確規範當一 筆支付同時包括中華民國來源所得與非中華民國來源所得時，提 供一可行方法，以決定有多少之比例屬於中華民國來源所得。 然財政部之回覆卻表示並無問題，因為(1)認定原則已提供用 以認定非屬中華民國來源所得之明確標準；(2)如果當台灣企業 支付款項予外國公司並扣繳稅款時，認定原則允許外國公司可以 (a)辦理所得稅申報；(b)將所得拆分為中華民國來源所得與非中 華民國來源所得；(c)將中華民國來源所得扣除成本與費用及(d) 申請退還溢繳之扣繳稅款。 我們明瞭財政部上述(1)之論點，但實際上認定原則並沒有解 決問題。事實上，許多國內與國外公司仍然遇到問題，我們認為 有必要在今年白皮書中再次提出此議題。 這個議題主要是因為當國外事業收到台灣營利事業給付全部 在境外提供勞務之服務報酬，根據認定原則，該服務報酬非屬中 華民國來源所得，但台灣營利事業往往會堅持應進行扣繳，除非 受領報酬之外國事業能證明稽徵機關已明確認定該服務報酬全數 非屬中華民國來源所得。台灣營利事業採取此一立場，是因為 2010年5月分最高行政法院庭長法官聯席會議決議，提到該項服 務報酬應屬於中華民國來源所得，因為服務雖然在境外提供，但 卻在境內使用。 然在透過申請解釋尋求確認這點上，稽徵機關通常依據上開 最高行政法院聯席會議決議，主張當所得給付人為中華民國營利 事業時，該服務不可能完全於中華民國境外提供，故該所得不得 全數視為「非中華民國來源所得」。換言之，縱使事實上認定原 則在認定非屬中華民國來源所得上已提供清楚之標準，實務上該 認定原則因為最高行政法院聯席會議決議而被忽略。因此，我們 敦促財政部能進一步釐清，在何種情況下所支付之款項，全部非 屬中華民國來源所得。 關於財政部上述回覆的第二部分，所提出之建議解決方案似 乎合理，但實際上卻還是無法執行。因為當所有服務都在境外提 供時，是不可能由外國事業將收到之款項拆分為中華民國來源所 得與非中華民國來源所得，並申請退還給付者所扣繳之稅款。在 此舉一個例子，外國事業收到台灣營利事業給付在中華民國境外 替台灣營利事業之海外有價證券提供出借之服務報酬，雖然服務 完全在境外提供，但稽徵機關認定應該有部分之報酬屬於中華民 國來源所得，因為勞務買受人為台灣營利事業。準此，稽徵機關 要求外國事業將收到之服務報酬拆分為中華民國來源所得與非 中華民國來源所得，並要求提供文件證明中華民國來源所得之數 額。但因為根本沒有任何文件，外國事業無法提供文件證明中華 民國來源所得之數額，其後果就是全部服務報酬都要被扣繳20% 的所得稅。 我們籲請財政部審慎檢視這個議題，並進一步提供可行的解 決方案，例如適用同業利潤率標準來決定中華民國來源所得之數 額。 建議四：重新審議對外商委託國內廠商「境內加工境外轉售」交 易的現行稅制 為了在全球供應鏈中扮演更重要的角色，在瞬息萬變的商業 環境中維持企業競爭力，台灣從事代工製造的企業不斷致力於優 化自己的營運流程，以境內加工境外轉售的模式(將加工後之產 品直接運送至境外買方的客戶)，提供國外廠商加工、組裝、測 試等服務。包含台灣在內的許多亞洲國家都將境內加工境外轉售 模式帶來的商機視為驅使經濟成長的主要動力之一。台灣為實現 成為國際物流中心及「科技島」的願景，也設立了數個產業園區 來鼓勵境內加工境外轉售的商業模式。 根據財政部的見解，委託加工過程所產生之附加價值將視其 是否於台灣完成交易行為決定是否應於台灣課稅。而「於台灣完 成銷售行為」的定義指貨物離開台灣之前已有既成訂單且買主及 交易條件均已確定(運往境外賣方之貨物若為尚須加工之半成品 則仍需在台課稅)。但在實務上除非外國企業已確定買方及達成 買賣協議，否則不會委託台灣代工廠商進行加工。因此財政部對 於台灣完成銷售行為的認定標準完全悖離國際租稅實務及境內加 工境外轉售模式的實質意義。 此外，台灣雖於特定產業園區之儲存及簡易加工功能給予免 稅之租稅優惠，但因外商之交易牽涉的活動並不僅限於上述功 能，因此由境內加工境外轉售模式衍生的課稅議題並沒有因此而 獲得解決。同樣地，境內加工境外轉售交易活動也不符租稅協定
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所述外商如僅在台灣從事儲存、運送行為將不視為在台有常設機 構而無需在台課稅之範圍，所以也無法受到租稅協定之保護。 本委員會並非要求對外商給予任何特殊的稅收待遇，而是籲 請財政部重新審視境內加工境外轉售之個案是否於台灣完成銷售 行為的定義，如此台灣不但可與國際租稅實務接軌，也可維持其 在全球供應鏈產業的競爭力。 本委員會於2011年白皮書中已提出此項議題，而財政部的回 應僅是重述現行相關規定，並無針對此議題衍生之問題提出具體 回應及解決方案。 建議五：將支付外國專利及設計生產know-how列入權利金免稅 範圍 為促進國內產業升級，台灣政府多年來鼓勵業者自國外引進 創新技術，同時提供租稅優惠。《所得稅法》第4條第21款中明 訂使用外國營利事業所有之專利權、商標權及各種特許權利者， 經政府主管機關專案核准可享權利金免稅之優惠。 然而，自從「特許權利」的定義在2011年3月到期後，政府至 今仍未宣布新的定義。因此，目前國內業者支付給國外業者的 know-how及營業秘密權利金都將可能必須課稅，導致國內引進 創新技術的企業成本將顯著增加。 依《所得稅法》規定，可免稅的專利必須在台灣登記。但依 經濟部智慧財產局統計數據顯示，台灣目前平均專利審理時間約 為40個月，屆時商業契機可能已經消失或該技術已經過時。因 此國外專利擁有者不一定會有意願來台耗費金錢及時間申請專利 權。 政府與企業的共識是：為協助國內產業提升產品附加價值及 國際競爭力，當務之急是加強自先進國家引進創新技術或專門知 識，其中部分登記為專利，但大部分傾向不申請專利登記，而以 專門技術或營業秘密之形式授權。此種政府與產業雙贏的政策應 被賦予租稅的支持，然而自2011年3月後即失效了。 因此，本委員會敦請政府採取以下行動： 1.將引進先進國家（例如美國、歐洲及日本）登記有案 之專利權納入《所得稅法》第4條第21款權利金免稅範 圍。 2.明確定義《所得稅法》第4條第21款所稱之「特許權 利」，並應將特定產業所引進之先進設計、生產製造技 術k n o w-h o w以及其營業秘密（由工業局予以定義及認 定）包含在「特許權利」定義內。 建議六：《所得稅法》所指權利金免稅之適用，不應以被授權者 自行在台灣生產使用為限 多年來，台灣政府積極鼓勵外國企業技術轉移，希望藉此促 進經濟發展與產業升級，並對支付外國企業之專利權、商標權及 專門技術授權之權利金給予免納所得稅之優惠，以降低引進先進 生產技術之障礙。 就台灣早期的經濟發展以觀，主要係仰賴勞力密集型之製造 業帶動，引進之生產技術自然係在台灣生產使用。然晚近台灣的 產業結構逐漸轉型，從低附加價值生產、勞力密集變成高附加 價值、資本/技術密集之產業型態。在生產毛利日漸微薄的情況 下，台灣企業逐步將生產基地外移或是將低附加價值、利潤微薄 的製造活動轉包給專業代工廠，此時台灣企業引進之先進生產技 術自然不會再是由被授權者自行在台灣生產使用，而是會委由海 外子公司或代工廠在海外生產使用。 然而台灣稅捐稽徵機關目前對於此類商業模式，均以引進之 生產技術未在台灣自行生產使用為由，否准《所得稅法》第4條 第1項第21款權利金免稅之適用，此種認定方式不僅增加法律所 無之限制，更增加台灣企業將低附加價值之生產活動外移或外包 之成本，等同對台灣產業結構之轉型設立障礙，這恐非台灣政府 所樂見。因此，為消除政府積極推動產業轉型之障礙，本委員 會建請財政部發布解釋令，明確規定《所得稅法》第4條第1項 第21款權利金免稅之適用不以被授權者自行在台灣生產使用為 限。 再者，倘若該引進之生產技術在《所得稅法》第4條第1項第 21款權利金免稅之審查中，被認定非屬在台灣生產使用，那麼 在一致性的原則下，依照《所得稅法》第8條第6款規定，相關 權利金給付自應非屬中華民國來源所得。然目前台灣稅捐稽徵 機關卻援引財政部發布之「所得稅法第8條規定中華民國來源所 得認定原則」第7點「中華民國境內營利事業取得無形資產之授 權，因委託中華民國境外加工、製造或研究而於境外使用所給付 之權利金，屬中華民國來源所得」，據此認定相關權利金給付係
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:26 PM
建議八：釐清《所得稅法》第60條真義 《所得稅法》第60條規定「營業權、商標權、著作權、專利 權及各種特許權等，均限以出價取得者為資產。」由於稽徵機關 認為本條文所指無形資產，僅限於條文明示的五種類型，因而不 准非該五種類型無形資產之成本得分年攤銷為費用。此一稽徵實 務作法除已引起納稅人普遍的不滿外，亦導致稅法條文解釋的不 一致。蓋若賣方出售境內非本條明示的五種無形資產，其所獲得 之交易利得將被視為中華民國來源所得課稅，但買方在稅務上卻 不得列為無形資產，並分年攤銷費用。 然而，細繹《所得稅法》第60條明示之五種無形資產，應僅 是例示規定。此由條文「等」字，即清楚說明並未列舉完全，而 是尚應包括與條文例舉資產相類似的無形權利。易言之，只要無 形權利在被授權或處分時，具有經濟價值、產生權利金或資本利 得時，均應是該條文所規定之無形資產的範圍。為避免納稅人與 稽徵機關的爭議，本委員會建請財政部清楚函釋《所得稅法》第 60條之真義。 營業秘密應被包括在《所得稅法》第60條的無形資產中，因 為《所得稅法》第8條係將營業秘密與第60條例舉之無形資產並 列。《所得稅法》第8條定義中華民國來源所得，明文規定包括 在中華民國境內提供專利權、商標權、著作權、商業秘密及特許 權供他人使用而取得之權利金。 《所得稅法》第60條所指其他類型的無形資產，尚應包括研 究發展資料、客戶資料及產品技術。在《所得稅法》第8條中華 民國來源所得認定原則第7條，財政部業已建立起有助於稽徵機 關與納稅人判定之原則，亦即取得權利金之無形資產定義包括未 經登記的營業秘密、專門技術、研究發展、各種特許權、行銷網 路、銷售資訊、經營資訊、客戶資料、頻道代理及其他具有財產 價值的權利。
科技委員會 身為眾多高科技硬體（包括資訊系統、電腦元件、平面顯示 器與新興之環保潔淨科技與生物科技等）的研發/製造據點，台 灣科技產業的發展甚受各大國際科技公司關注。全球超過九成的 筆記型電腦與平板電腦是由台灣公司設計、製造，台灣在關鍵電 子元件與普及率很高的數位相機，乃至於電動輪椅等方面，也居 市場領先地位。 經濟部等政府主管機關推動的許多策略性政策方案，都有助 於台灣躋身相關產業國際領導地位。今天台灣正以廣受肯定的科 技製造重鎮身分拓展發展新契機，所需條件日益完備。台灣希望 在全球科技製造領域扮演一個提供更高附加價值的角色，朝產業 價值鍊中更關鍵的環節移動，至終成為令人矚目的國際研發創新 中心。要達成這個目標，台灣必須加快腳步持續改善商業環境， 主動積極鼓勵外國先進技術及智財權引進台灣，開闢出一個適合 國內、外新設公司在其中不斷創新而成長茁壯的空間，並繼續支 持在台營運已久、協助台灣走進全球創新生態體系及產業鏈的跨 國企業及其研發中心。 美國商會科技委員會的關切重點有兩項：台灣國內科技業如 何才能永續成長創新；要如何吸引並協助世界級科技進駐台灣。 我們在以下建言中提到目前限制跨國及本土科技業者在台灣發展 的種種障礙，我們也呼籲台灣政府果斷地採取行動，破除障礙。 建議一：儘速採行有助科技業新設事業發展之政策與計畫 行政院經濟建設委員會資料指出，2010年，高科技產品占我 國外銷總額高達53%。而維持、提昇台灣科技業競爭力的關鍵在 於鼓勵及支持新設公司，因為創新的思維、方法與技術有許多係 來自於新設公司。 以高科技硬體製造業聞名的台灣其實具有相當潛力成為新設 事業的溫床，可以學習矽谷、以色列、新加坡的成功經驗，發展 成為國際企業研發中心及前進大中華地區之創新搖籃及跳板。 有興趣創業的企業人士愈來愈多，而經濟部中小企業處及其 他政府機關均鼓勵此趨勢之發展。今年3月台灣大學舉行的「 NTU Startup Day」活動吸引了700多人參與。由資策會贊助之「 創業實驗室」及「創業週」已促成了許多新設事業之成立。政府 也在國立大學提供獎助計畫，鼓勵創新。 雖然新設事業發展之整體環境已有某些進展，台灣的新設公 司仍面臨一些嚴重障礙，導致一般均建議企業人士先在台灣以外 的地區先成立母公司，即使台灣是公司的主要營運所在地也一 樣。本委員會相信修正公司法，使其規範更能符合發展中的科技 公司及其投資者之需求，當有助新設事業之發展。本委員會希望 各界能充分討論公司法修正方向，包括對公司特別股的規範、公 司發給員工股份、創投事業是否須設有董事會、股份可轉讓之時 點、未提供公司英文名稱之登記等議題。 其他建議採行的具體措施尚包括： a) 減少—甚至刪除—對新設事業自台灣以外的國家募集資金之 規範。台灣的外國人投資許可相關規範是數十年前所設計的 架構，當時台灣社會較現在貧窮，外幣亦不充裕。外國人投 資許可的目的已經達成。現在，外國人投資許可對新設事業 只有增加管理的負擔、拖延時間、增加費用，這些對新設事 業尤其不利。 b) 鬆綁對創投事業的規範，使這些事業更容易獲得政府及公營 銀行的資助。現行法令過份嚴苛，始得本地的創投公司及新 設公司通常選擇放棄尋求政府及公營銀行之投資，以換取更 大的彈性。這樣的情形除了阻礙新設事業與許多重要的台灣 本地機構合作，也阻礙這些機構與新設事業來往，甚至扼殺 了資金挹注入台灣企業的機會，使新設事業必須在台灣以外 的地區尋找資金及領導人才。 c) 修改阻礙創投事業成立的法令。創投事業在其他國家以有限 合夥、有限責任公司等型態成立，均有相當發展，而這種型 態具有同一事業體內將管理者與投資人責任分工、強制要求 投資人挹注資金、及避免雙重課稅等特性。 d) 使國際企業人士能取得「新設事業簽證」，來台灣與台灣夥 伴一齊創業，同時亦可增加國際學生的實習機會。美國的J1 簽證可為借鏡。
MAY 2012 • TAIWAN WHITE PAPER
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2012 台灣白皮書
建議七: 降低付予中國企業技術服務報酬之扣繳稅款 愈來愈多美國企業將其區域總部或亞太服務中心設於中國。 因此，亞太區的聯屬公司(包括台灣的聯屬公司)使用位於中國區 域總部或亞太服務中心所提供服務之情形也日益普遍。這些服務 亦包括《所得稅法》第25條規範的集團管理服務。台灣聯屬公 司通常在支付中國區域總部或亞太服務中心服務費時，皆會依 《所得稅法》第88條扣繳20%。 因台灣與中國並未簽訂租稅協定，而《所得稅法》第25條所 給予3%的優惠扣繳率(以外商營業收入的15%做為所得額再乘以 20%的扣繳稅率)亦排除申請人為中國地區法人、事業、機構或 團體，因此目前並無降低20%扣繳稅率的替代方案。 再者，《所得稅法》第8條所規範之中華民國來源所得亦有其 爭議。稅局通常將付予外國企業的服務費視為在台「經營工商 的盈餘」或「其他收入」，藉以認定其服務費應扣繳20%，而不 管該服務是否屬《所得稅法》第8條第3款於境外提供勞務之報 酬。稅局認為，即使該服務係於境外提供，仍需台灣企業或個人 之參與及協助，或主張其服務須在境內使用才算完成經營。如前 述建議三，2010年5月的行政法院庭長法官聯席會議決議付予外 國企業的服務費應被視為中華民國來源所得，因即使服務係在境 外提供，該服務係由台灣企業使用。 此交易另一不利因素為《中華人民共和國企業所得稅法》第 23條規定，僅源於中國境外取得報酬之外國已納稅額得自其應 納稅額中扣抵，因此就中國境內發生勞務報酬而在台灣就源扣繳 的20%稅款，通常無法扣抵中國的應納稅額。 基於以上種種因素，中國企業相較於外商之稅負更重，且尚 有雙重課稅之虞。為加強兩岸經濟合作並使中國企業的租稅負擔 與一般外商企業一致，我們建議修改《所得稅法》第25條，使 支付予中國法人、事業、機構或團體的技術服務報酬亦可適用上 述3%優惠稅率。另外可能的解決方案則是將相關減輕稅賦方案 納入台灣與中國簽訂之兩岸經濟合作架構協議。
為使稅法一致並真實反映立法意旨，《所得稅法》第60條對 無形資產的解釋應儘可能放寬，至少應包涵《中華民國來源所得 認定原則》第7條所敘明的各種無形資產，而非僅限於第60條條 文明示之類型。
產業優先議題
屬中華民國來源所得。顯然台灣稅捐稽徵機關目前對於相關權利 金給付之免稅審查與中華民國來源所得之認定上，已經產生明顯 的矛盾。這種稅捐稽徵實務認定上的嚴重矛盾，對台灣租稅環境 之公平性與合理性將產生莫大傷害。因此，本委員會建請財政部 以發布解釋令或修正上開認定原則之方式，對於在上開商業模式 下引進之生產技術是否屬於在台灣生產使用，作出一致性解釋。 倘若財政部支持台灣稅捐稽徵機關目前對於《所得稅法》第4條 第1項第21款權利金免稅審查之主張，那麼依據《所得稅法》第 8條第6款意旨，自應對於相關權利金給付給予非屬中華民國來 源所得之對待。
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2012/5/30 4:28:12 PM
2012 TAIWAN WHITE PAPER industry committees priority issues
建議二：修正產業政策弱點，改善台灣液晶面板顯示器產業不健 全的現況 液晶平面顯示器產業是台灣經濟最重要的支柱之一，而此產 業目前正遭受困境。我們敦促政府採取必要措施，強化液晶面板 顯示產業的國際競爭力，確保其穩健成長。 台灣已經建立了全世界最大的平面液晶面板顯示器產能之 一，以及強大的相關產業供應鏈，這些產能需要一個穩定且能真 正獲利的市場來支撐其成長。液晶面板顯示器產業總產值佔台灣 GDP將近10%，也佔台灣對中國出口總額約16%。液晶面板顯示 器產業提供數十萬就業機會，也是稅收的重要來源之一。在過去 幾年中，已經有多達數千億台幣的資本，直接及間接（包含上游 零件和材料廠；以及下游模組和系統廠）投資在此產業，而這些 資金大部分由台灣的銀行所提供。 然而，台灣顯示器產業的重要地位並未能轉化為實質經濟效 益，產業體質不佳，令人擔憂將無法永續發展。面板業大廠每年 虧損總額約年度總收入的25%。 由於產能過剩、高度資本密集（新面板廠建廠成本達數十億 美元）以及商品的高度同質化（低度可區隔性）等因素，日本、 韓國和中國等其他主要生產國的平面顯示器產業也面臨類似挑 戰。但目前台灣企業面臨的某些挑戰實屬台灣特有，亦即早期台 灣產業作為ODM供應基地相當成功的後續影響。當其他國家著重 於概念、軟體開發、市場和品牌行銷時，台灣仍側重於擴大生產 規模、建立低成本生產製造系統，並為他人所設計、銷售之產品 進行代工生產。 從生產大尺寸面板(市場近幾年萎縮的電視、電腦螢幕等)轉為 小尺寸面板(需求快速成長的行動電話等手持裝置面板)的策略並 不能為台灣廠商帶來永續發展以及戰略性的競爭優勢。有鑑於顯 示器產業對台灣經濟的重要性，我們敦請政府與國內領導廠商及 金融機構密切合作，以穩固此產業，使其能創造持久與結構性優 勢的轉變。政策的最終目標應是加速產業創新，讓台灣廠商得以 銷售高價值的顯示器，並使台灣領導廠商建立更強大的市場競爭 利基。 我們的具體建議是： a. 修改並強化營業秘密保護法，以減少並嚇阻相關的面板設計 智慧財產、材料和生產流程等生產技術及營業秘密的洩漏。 如果洩漏這些關鍵know-how將使競爭對手在不用投資於智財 研發或支付高價權利金的情況下，輕易地進入市場；這將造 成產能過剩、價格下跌並激發面板生產國提高進口關稅壁壘 以保護其國內面板業等後果。 b. 進一步鼓勵中國電視品牌廠商對台灣面板廠商投資，以形成 聯盟關係。 c. 為下一代的顯示科技（如新的LCD設計，AMOLED技術和其 他技術）的研究提供資金支助。 d. 提供租稅優惠，以鼓勵引進先進技術專利或know-how（例如 清楚解釋所得稅法第4條第21款中「特許權利」定義，以權 利金免稅鼓勵產業引進國外的創新技術或營業秘密，加速產 業創新。） e. 積極爭取面板和平面顯示元件出口至中國的零關稅優惠。 建議三：調降為台灣企業提供專業服務、智慧財產之外國營利事 業的所得扣繳稅率 本委員會瞭解台灣政府有增加稅收之壓力，但也認為，針對 外國營利事業提供台灣企業專業服務及智慧財產之所得課徵20% 扣繳稅並不公平，亦有違台灣本身經濟利益。台灣經濟非常仰賴 國際貿易，但扣繳稅等於對台灣企業的銷售成本課徵額外稅賦， 不僅限制了台灣與國際夥伴的創新合作，也限制臺灣的貿易發 展。當台灣經濟從大量採用進口原料/零件生產的製造業逐漸轉 型成需要國外提供之服務及智慧財產的服務業，此項稅制對台灣 產業將是沈重負擔。 一般認為20%的扣繳稅額是由外國勞務提供者繳納，因此扣繳 稅被視為外國業者必須負擔的成本，並不影響位於台灣的勞務購 買者。但實際上，台灣企業之所以決定購買外國業者提供之勞 務，是因為國內並無適宜之服務提供者，或國內服務之品質較 差。由於缺乏其他解決管道，位於台灣的服務購買者通常必須負 擔全部或大部分的扣繳稅，吸收這額外的經營成本。倘若採用外 國業者提供之服務是該公司出口海外之商品或服務的構成部份， 扣繳稅這項額外經營成本將削弱台灣企業的競爭力。台灣企業若 在台灣本地銷售產品或服務，可能會把這額外的成本透過調高價 格轉嫁到台灣消費者身上。 此外，這20%的扣繳稅率降低了台灣企業向外取得最佳國際服
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務的意願，他們必須轉而選擇那些品質、競爭力較低的服務。我 們認為，扣繳稅經常是台灣勞務購買者與外國供應商之間發生爭 議的地方，雙方爭執誰該負擔稅金，相關爭論非常虛耗時間、資 源。而台灣扣繳稅制度與廣受認可的國際實務作法有差異，許多 並不知情的外國供應商也感到意外。 美國商會稅務委員會也在今年白皮書提出相關議題，只是所 涉層面更廣。有鑑於此議題對台灣高科技產業影響極大，美國商 會科技委員會也懇請政府儘速推動改革，以厚植台灣產業長遠發 展的競爭力。 建議四：增加政府軟體與資訊服務之年度預算 台灣持續在資通訊產業的硬體部份投入極大資源，對軟體與 資訊服務的關注明顯不足。近期統計資料指出，台灣軟體與資 訊服務之收入總額還不到台灣資通訊產業總收入的8%，低於多 數鄰近國家。此外，軟體及資訊服務占了全球資通訊總支出的 61.3%，在台灣卻僅占37.7%。要避免台灣長期經濟發展因此受 阻，政府宜提出改善措施，提高軟體與資訊服務相關預算，提昇 台灣軟體與相關服務之競爭力。值得注意的是，硬體製造常因快 速普及而失去差異性，使廠商利潤下滑，但軟體與資訊服務利潤 比較抗跌。 台灣資通訊相關支出占國內生產毛額（GDP）之比率與亞洲四 小龍等經濟體相比仍低，我們建請政府針對全國政府及民間部門 之軟體與資訊服務預算設定於三年內增加一倍之政策目標，加強 台灣的創新動能與競爭力。此外，政府也宜訂定目標，努力在三 年內將軟體及資訊服務總支出提昇至GDP之3%。 建議五：改善未符公允之政府採購法規，並修正契約範本 本委員會籲請台灣政府改善政府採購法與資訊服務採購契約 範本中有違公平競爭原則且不合理之條款。 現行採購法第59條第一項保證最低價條文中規定，機關以選 擇性招標或限制性招標辦理採購者，採購契約之價款不得高於廠 商於同樣市場條件之相同工程、財物或勞務之最低價格。實務 上，主管機關會要求廠商以書面保證將遵守此一規範。 然而，勉強定義「同樣市場條件」不免產生許多疑慮，因為 不同的招標案各有其獨特的成本結構與價格考量，資訊業的市場 情況也經常變動。實務上幾乎不可能找到兩個擁有完全相同市場 條件的招標案，因此採購價款的決定還是必須依個案實際情形分 別考量。 此外，政府要求資訊服務投標廠商以書面證明其所要求之價 款為最低價，有違反公平競爭原則之虞。公平競爭原則是現代市 場經濟能否順利發展之關鍵。我們懇請政府允許廠商投標時以本 身商業考量為重，無論其報價是高或低。 2010年，公共工程委員會在採購法修正草案中建議刪除採購 法第59條第一項之保證最低價條文，惜未獲行政院採納。我們 呼籲政府及早修訂此條文，以化解上述疑義。 此外，公共工程委員會雖已公佈「資訊服務採購契約範 本」，俾利各採購機關與資訊服務業者有所依循，惟該範本尚有 未符公允及未臻明確之處，敦請政府速予修正，打造一真正公平 之採購環境。 a). 損害賠償金額應有上限：資訊服務與資訊科技產品不 同，資訊科技產品通常有業界泛用之特定標準規格，但 資訊服務卻力求客製化，以符合各政府採購機關之特殊 需求。設定損害賠償金額上限對於資訊服務業者專案執 行之相關風險控管非常重要。契約範本提供了金額上限 規定，但也允許了一些廠商需負無限賠償責任的情況。 舉例來說，廠商履約有侵害第三人智慧財產權時，規定 應由廠商負責處理並承擔一切法律責任及費用。國際實 務上一般認定政府標案中服務提供者對於第三人軟體產 品之智財權侵害情形無須負責。如果對於第三人智慧財 產權遭侵害（或類似侵權主張）不設定合理賠償上限， 需負無限賠償責任之廠商將無法管控其專案執行之相關 風險。 b). 服務績效違約金應有上限：業界實務是對服務績效違約 金設定上限。在非資訊服務之採購契約範本中（如營建 契約、工程技術服務契約、勞務採購契約等），均有訂 定服務績效違約金上限，資訊服務採購契約範本也應採 取同樣標準。 c). 除法律另有較長規定外，保密義務應有期限：政府標案 要求廠商有義務無限期保密，實不合理。國內法令大致 依政府資訊之機密等級認定其保密期限，並無法規要求
TAIWAN WHITE PAPER • MAY 2012
2012/5/29 11:36:27 PM
f).
g).
電信及媒體委員會 台灣需要在電信及媒體領域採取全方位發展策略，確保實質 市場競爭性、保護公共利益、提升通訊服務良性發展及強化國家 競爭力。唯有如此，台灣才能充分享受到伴隨數位經濟而來的經 濟、社會、環境優勢。 美國商會電信及媒體委員會提出此意見書，旨在呼籲政府關 注未來電信及媒體產業相關變遷對台灣資通訊技術領域與其他產 業，甚或對整個社會的影響。本委員會之會員企業期能憑藉長久 浸淫於此市場與國際間的營運經驗，對各項變遷過程貢獻一己之 力。我們秉持此一精神，期望能再增加與主管機關溝通、諮詢的 機會。 我們提出四項建議：一，依據對世界貿易組織（WTO）之承 諾，歡迎外資投入台灣電信通訊產業。二，解決頻譜分配及其他 議題，強化臺灣在行動網際網路服務上的競爭力。三，更新電視 頻道審核機制，以利加速導入新的技術與服務。四，為數位匯流 時代建立公平競爭的環境。 美國商會會員企業在提昇台灣國際聲譽及競爭力、引進新技 術、創造更高價值工作機會等許多方面不斷協助政府，也為振興 國內經濟做出一定貢獻。商會努力目標與政府一致，期盼以下建 言能經行政院層級合適的相關主管人員審視、採納，進而激勵產 業界信心，拓展投資機會。 建議一：全面檢討並排除不符WTO承諾之電信產業相互投資限制 2002年台灣加入WTO後承諾，就外資投入第一類電信事業係 採「直接投資49%、直接加計間接投資60％」之上限。目前對岸 資金仍無法投資台灣第一類電信事業，其他法規則限制台資投 入中國大陸電信業。兩岸間對於電信事業之相互投資仍有不符 WTO承諾之限制，實不利業者搶進大陸市場之機先，更阻礙業 者於亞太地區擴張服務，持續成長。因此，若能儘速除去目前對 「陸資來台」及「台資赴陸」之相關限制（尤其針對中國大陸對 台灣電信事業之資金投資），不僅更符合對WTO之承諾，也使 台灣電信業者具備足夠規模，以引領全球華文內容市場之發展。 台灣已擁有完整之資通訊產業鏈，透過強化兩岸電信業雙向 投資與合作，非但有助於加速電信產業本身的發展，協助解決「 台灣資金大量流向大陸、大陸資金卻進不了台灣」之兩岸經貿傾 斜現象，亦能增強台灣電信上、下游相關產業及與其產業合作之 國際廠商（包括IC設計、手機製造商、軟體加值服務供應商等） 的競爭力，擴大其發展應用服務創新的空間，同時擴大市場商 機。 我們瞭解，目前政府對於開放兩岸間電信事業相互投資，有
建議二：解決頻譜分配及其他議題，以強化台灣在行動網際網路 服務上的競爭力 市場預測指出，全球及國內的行動語音、視訊、傳訊服務及 網際網路應用需求將持續快速攀升。依據IDC臺灣2012年ICT預 測，2012年台灣行動裝置市場內智慧型手機出貨量將較2011年 高出18.6%，2010年至2015年的年複合成長率更高達27.7%。隨 著這些裝置的銷售量激增，急需更高的頻寬及容量才能滿足使用 者對相關服務的要求、趕上經濟成長腳步，適應當今社會通訊網 路蓬勃發展的新生活型態。 為因應這些趨勢，我們企盼台灣灣官方能持續視需要而調整 頻譜分配方式，確保實質的行動寬頻連線普及性，同時加速創 新、高效益通訊技術及服務的開發。採取下列措施咸信能使台灣 自此莫大商機中取得優勢： a). 加速釋出新的頻譜分配，以利4G技術的導入。全球行動 供應商協會（G S A）於其4月份出刊的「長期演進技術」 （Evolution to LTE）報告中指出，LTE是有史以來發展最 快速的行動系統技術。目前已有98國312營運商投資LTE相 關計畫，GSA也預測今年內將有57國129個LTE網路加入商 業營運。 全球多數已開發國家及亞洲鄰近國家均已推出4G服務以 解決3G所面臨的困境，尤其是頻譜分配不足及網路壅塞 的情形。例如，美國營運商Verizon於2010年推出FDD-LTE 服務，AT&T隨之於2011年推出；此區域內則有日本NTT DoCoMo於2010年推出FDD- LTE，香港CLS、韓國SKT及新 加坡Singtel也於2011年推出。國際間發展4G服務、建立營 運生態系統所累績的許多經驗，已將台灣部署FDD-LTE的 風險降至最低。 在T D-L T E試行作業方面，亞太地區也在全球名列前茅， 2011年第4季中就有18家營運商進行技術性測試。業界預 測中國及印度的大規模TD-LTE部署將促成規模經濟，加速 產業成長。 為迎頭趕上已推出4G服務的鄰近國家，本委員會企盼政府 能盡早釋出新頻譜分配的時程表，以利導入4G技術。我們 相信台灣能成為推動行動網際網路及4G技術新發展的成功 案例，並成為其他國家效法的典範。國內行動網際網路服 務的發展亦能創造正面的產業生態系統，使國內設備製造 商獲益。我們敦請政府審慎考量及早釋出4G技術部署專用 新頻譜的時程，而非依據原訂時程的2015年7月釋出─最 理想的時程是2013年年中，以確保臺灣的區域性競爭力。 針對700MHz頻譜中目前由軍方使用的頻譜，應可重新配置 供4G使用。 b). 新一代基地收發台（BTS）的相關管制政策應更具彈性。 為能實質加強臺灣的競爭力，政府有必要修訂現有管制政 策，以適應新一代基地台的需求。放眼全球，使用輸出功 率100 mW至5W的小型基地站是減輕行動網路壅塞最普遍 的解決方案。此類小型基地站非常適合部署於不同的環境 及位置，因此相當有助於解決行動涵蓋範圍及網路壅塞 等問題。我們鄭重呼籲政府主管機關能以現有的基地台 （BTS）管制政策為基礎，為小型基地站的管理訂出更具 應用彈性的管制政策。由於現有法規並不適用於小型基地 站BTS，委員會敦請通傳會制訂新法規，以利有效運用相 關設施。 c). 鼓勵開發WiFi分流環境。WiFi分流環境的有效運用必能使 台灣電信通訊領域獲益匪淺，因為WiFi分流環境有助於減 輕目前高量行動數據服務所造成的行動網路嚴重壅塞情 形。國際間，包括AT&T、Vodafone及中國移動等主要營
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e).
國家安全、個資保護及其他非經濟因素之慮。惟台灣之金融業與 面板業及其他高科技產業，亦被視為重要且敏感之產業，然皆已 於去年陸續開放陸資來台投資，對台灣主權及安全並未造成任何 不良影響。因此，上述論者疑慮實不存在。 我們呼籲經濟部、國家通訊傳播委員會（NCC）及國安相關單 位，不宜再以「全有或全無」之角度思考，更應參酌目前兩岸 間其他已開放投資合作之面板業、金融業或其他重要產業之作 法，儘速修訂不符WTO承諾之限制，開放兩岸投資第一類電信 業至少30％至40％之參股比例，以期有效促進雙向投資逐步正 常化，以符合政府「黃金十年、活力經濟」之國家願景。此外， 我們更期待通傳會及經濟部投資審議委員會能就論據不明、欠缺 解釋之「國家安全」等議題予以定義及釐清，並提出明確之開放 配套措施與業者應配合相關事項，以利兩岸電信業者能事前就電 信業相互投資之開放有更充分之依循及更妥善之準備。
產業優先議題
d).
無限期之保密。我們認為，除法律另有規定，政府資訊 之保密應以五年為限。 廠商建議書之著作權應視個案定其歸屬：著作權法規範 了著作所有權之歸屬以著作人為主。由於投標建議書是 投標廠商編製完成，此著作之所有權應屬於投標廠商而 非政府。此外，建議書中通常包括了投標廠商業務上核 心競爭力之資訊和know-how等成果，建議書之著作權若 歸屬於政府，並不適當。 廠商團隊成員之異動率應不計入有死亡、退休或自行離 職者：有鑑於廠商無法預知或控制團隊成員之死亡、退 休或計畫執行階段自行離職等情況，上述情形不應計入 異動率。要求由廠商承擔人員異動之罰則並不合理。 機關對廠商之檢查與稽核應明文排除廠商未公開之財務 資料：雖然為了滿足政府檢查稽核之需，廠商可能在政 府要求下提供必須之相關文書，廠商實無義務將未公開 之財務資料提供給政府。此類財務資料常被視為廠商之 營業秘密，在大多數情況下也與廠商提供政府之資訊服 務績效無關。契約範本中應該明確規定政府並無權利取 得廠商之未公開財務資料。 適用特殊服務性質之條文應標示屬性, 以免採購機關誤 用：如前述建議，資訊服務及軟體與資訊硬體產品的性 質差異很大，不宜把單一契約範本套用在不同類上。我 們認為，最起碼應標示契約範本之部份條文屬性，以符 合資訊服務與軟體產品的特性。我們籲請政府在某些條 款應清楚標示屬性且提醒適用時特別注意並可能予以修 改，以提醒政府採購機關應針對資訊服務的各類型來適 用契約中各種特殊狀況條款，以避免政府採購機關與資 訊服務業者之間發生不必要的誤會。
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運商均已大規模部署WiFi網路，藉此分擔通訊流量，為用 戶提供更優質的服務。由於分流服務的效能已獲得實證， 主管機關應避免訂立WiFi商業應用的任何限制，並且對於 W i F i部署採取更正面的鼓勵措施，例如開放官方資產供 WiFi部署之用。 d). 開放非固定費率行動數據服務。目前台灣行動數據服務大 多採用固定費率，但用戶們對數據傳輸速度過慢多有怨 言，導致營運商必須在因應客訴及維護客戶關係上花費更 多成本。較具前瞻性的政策是容許營運商可依據服務層級 協議（SLA）對要求較高品質的服務收取較高費率。在某 些其他市場中，許多營運商近來因其固定費率行動數據服 務而飽受虧損之苦，因而開始實施以非固定費率為基準的 收費方式。例如，美國AT&T及香港Smartone等營運商已為 其行動用戶每月總流量上限設定為設定2GB。我們認為通 傳會應開始針對現有的3G服務及未來的4G服務，要求營運 商依不同費率為用戶提供不同等級的服務品質保證。 建議三：更新電視頻道審查機制，加速新科技與服務引進台灣市 場 按目前規定，國際電視頻道申請頻道營運執照許可及審查、 評鑑、換照的時程，實過於繁瑣。由於評鑑的頻率過於頻繁，待 業務繁忙的通傳會花長時間完成評鑑或換照審查，業者可能又必 須馬上開始接受新一輪評鑑或重新申請換照，使頻道承辦人員花 費許多人力在備齊通傳會所需文件上。 本委員會建議簡化相關審查流程，例如每二年一次的期中評 鑑可改為每隔三、四年進行。若該頻道於歷年均無違規紀錄，建 議將規定改為無須提出換照申請即可直接許可換照。 就衛星廣播電視法所要求「申請衛星廣播電視事業之經營， 應填具申請書及營運計畫，向主管機關提出申請，經審核許可， 發給衛星廣播電視事業執照，始得營運。」其中申請書及營運計 畫要求填具之規格項目繁瑣，例如須提供國外股份、股東結構 （基本上國際媒體集團由於牽涉到交叉投資持股，並不容易以 單一表格明白列出相關資料）或是公司組織、公司員工薪資/年 資、公司人事流動率等細節。對國際頻道而言，上述資料皆屬於 公司營運管理之機密文件，通傳會目前卻規定必須提供此類文 件，造成業者相當困擾。許多境外頻道申請者在國外已有相當之 知名度，面臨通傳會要求提供某些細部資料不免感到疑惑，因此 本委員會建議通傳會重新檢視審查流程，免除業者必須提供此類 細部資料的相關要求。 此外，除頻道營運執照許可及審查、評鑑、換照之需求，尚 有每年四月及十月之戶數申報，此舉直接涉入公司營運機密。咸 信通傳會可向系統營運商或是MOD業者要求對照某頻道在該平台 之戶數以茲審核，不需要求頻道每年兩次申報戶數資料，徒增頻 道營運業者之困擾與通傳會承辦人員之業務負擔。 建議四：為數位匯流時代建立一個公平競爭環境 一如政府之前所公佈的數位匯流政策目標「2015年以前達成 超過600萬寬頻用戶可接取100Mbps有線寬頻網路」，2012年台 灣寬頻上網的速率持續增加。 由於寬頻上網速率的提高，跨境視訊服務的使用者也快速增 加。在數位匯流時代中，視訊內容在網際網路中廣泛散佈，提供 與傳統付費電視業者（例如有線電視或取得執照的網路電視服務 業者）類似的服務。由於跨境服務業者多數設置在境外，無須支 付稅金或負擔台灣本地的法規義務，對本地的服務提供業者形成 不公平競爭。台灣亟需針對跨境服務制訂健全的政策與法規制 度，以維持一公平競爭的經營環境。 過去幾年，台灣的文創產業在音樂、戲劇與電影等領域享有 令人鼓舞的成就，許多著名的藝術家被引進全球華文市場。由於 網際網路所形成的緊密連結世界，台灣的內容產業因境外視訊服 務的智財侵權行為導致鉅額損失，其結果不僅打擊本土內容產業 產製全新數位內容的意願，同時也遏止網路業者持續投資以積極 布建網路基礎建設，實現政府寬頻政策目標。 為了保護文創內容藉由網際網路散佈時的智慧財產權，美國 的立法者已草擬「禁止網路盜版法案」(SOPA)。為了保護台灣的 利益，同時確保市場公平競爭，本委員會敦請台灣政府考慮針對 非法境外服務業者設立類似的法規。 公眾教育是這個議題上的另一個重點。消費者需要不斷地被 提醒，與其它必須付費收視的內容不同，那些可透過網際網路觀 看或下載的免費內容通常都是非法的。關於有線電視私接問題， 過去數年，通傳會對有線電視業者抱怨國內缺乏有效法規、處理
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私接問題執法不力等並未積極回應，僅表示有線電視業者應加速 數位化。於此，本委員會實無法認同，蓋無論業者所採行的是類 比或數位訊號傳輸技術，私接行為仍將存在。於數位匯流時代 中，台灣政府需要對非法跨境服務採取更有效的規管措施，加強 國內企業智慧財產權的保護，同時也應持續教育民眾遠離非法服 務。 此外，本委員會也呼籲政府針對數位匯流中涉及所有頻道之 相關法規調和工作，指派專責單位統一負責，以確保無時無刻對 各種合法平台上的數位內容都能有一致保護，進一步加強消費者 權益。
交通運輸委員會 2012年全球經濟仍因油價波動而充滿不確定，台灣政府也在 年初將油價回歸市場機制。長期來說，美國商會交通運輸委員會 相信今年正是台灣面對新的競爭環境，發展更符合國際觀點的交 通產業的重要契機。台灣要維持在亞太區域的競爭力，必須參酌 跨國企業之觀點積極推動變革，加速追趕鄰近市場。我們籲請政 府及時為交通產業尋求新的產業發展策略，迅速落實下列議題解 決方案。 今年的意見書包含委員會的三個不同產業：國際快遞貨運 業、汽車業及航運業。 國際快遞貨運業 建議一：建立快遞貨運優質企業AEO合格業者之相關審核及優惠 規範 近年來台灣政府積極推動『優質經貿網絡計畫』，期望為 提昇台灣的國際貿易競爭力。其中的『優質企業認證制度』 (Authorized Economic Operator, AEO) 更是各相關產業共同追求的 標竿，範圍包括貨物輸出人、製造、報關、承攬、倉儲、公路運 輸、海運運輸、空運運輸等業者。本委員會建議政府在以『優質 企業認證制度』為主的分級風險管理架構之下，制定適用於整合 型快遞貨運業者之『優質企業認證制度』相關審核及優惠規範， 以利快遞業者發展。 台灣之AEO制度是依據世界關務組織(WCO)制定的『全球貿易 安全與便捷化標準架構』。台灣不是該組織成員，但已採納了相 同的標準。 獲得AEO認證的好處包括較少的查驗頻率、在通關程序上有較 高自主性。儘管此認證制度之創設原意是為進出口業者而非快遞 貨運業者，許多本身為進出口商的貨運公司客戶會對貨運公司提 出要求，希望貨運公司能參與認證。 整合型快遞業者實具有報關、承攬、倉儲、公路運輸、空運 運輸等多重業者身份與角色，因此在貨物安全與控管上與其他快 遞業者有極大區別。所有貨物在取貨後全程由快遞公司內部運輸 人員、車輛、報關、甚至自有倉儲或飛機所承載，以即時資訊通 報貨物所在地給全球貨主及收貨人。這種營運模式實為風險管理 之優良典範，也可達成『貿易安全』與『貿易便捷』的雙重目 標。 目前的『優質企業認證制度』相關審核，要求整合型快遞業 者必須同時取得兩、三種不同認證，例如報關、承攬、倉儲或空 運等。我們呼籲關務主管機關能開放快遞貨運業者取得專屬快遞 業此一類別之認證。 本委員會也建議在快遞貨運業『優質企業認證制度』相關審 核上，除原有對報關、承攬、倉儲、公路運輸、空運運輸等業別 所作規範之外，另增加以下要求：具備貨物全程電腦追蹤系統、 貨物單箱掃瞄、X光機檢查或逐箱檢查等。在取得認證後的相關 優惠上，我們建議免除以下要求：簡易進口商品快遞收貨人授權 書、出口貨物事先報關制度、快遞貨物重量限制、出口貨物進倉 後始得進行通關作業等。 汽車業 儘管各國已逐漸走出2008年經濟風暴危機，經濟復甦過程卻 也面臨許多挑戰，例如歐盟部分會員國債信問題、原油與商品 價格上揚。而去年3月日本大地震引發海嘯與核災，及泰國洪水 造成供應鏈斷鏈危機，已使各國重新審視能源政策，期能保護環 境、維持安全。對台灣而言，開徵資本利得稅與實施房地產實價 登錄，恐衝擊不動產市場，使消費者購買較高價商品的意願降
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建議二：加速清潔、環保暨安全車輛導入台灣市場 台灣汽車市場暫時走出金融海嘯帶來的低迷景況，市場銷售 量由2008年22萬台上升至2011年38萬台。但以全國車廠產能70 萬台而言，產能利用率僅54%，唯有增加內需提振經濟，並同時 擴大出口產能，才能使台灣汽車產業帶動整個供應鏈，達到具有 國際競爭力的經濟規模。我們建議政府盡速訂定台灣汽車產業長 期發展政策，落實二氧化碳減量目標。除了具有環保效益，此政 策亦有助於帶動國內汽車產業的發展，提供額外稅收。我們呼籲 政府應擴大對國內市場潔淨車輛的獎勵措施： 1. 目前電動車及油電動力混合車僅是一種過渡技術。我們建 議，應考量獎勵所有提前達成低污染排放、燃油效率較高之 技術車輛（或是達到與電動車相當之二氧化碳排放量的汽 車，亦即符合歐洲五期污染排放標準的車輛），無論所採技 術為何。 2. 建議政府採用類似歐洲國家的綠色消費稅，取代現行貨物稅 與隨車徵收能源稅的機制，真正落實獎勵低污染及低二氧化 碳排放之車輛。政府也應加速使用中高污染車輛的淘汰，並 將稅收用於獎勵高燃油效率及二氧化碳排放量低的車輛。 3. 政府目前在電動車方面有先導發展計畫，並且希望電動車零 組件或整車製造商加入國際車輛製造商的供應鍊。但是政府 缺乏吸引這些跨國企業的有效政策。台灣應有機會提供國際 車廠測試先進綠色能源車輛的一流環境，政府必須研擬有競 爭力並且公平的獎勵措施，讓國際製造商產生強烈興趣，也 為台灣相關產業創造更多發展機會。 在國際市場方面，本委員會建議政府應加速簽訂區域內自由 貿易協定FTA及積極推動下一階段的兩岸ECFA汽車產業相關談 判，以減少關稅貿易障礙，增加整車出口。 建議三：促進台灣車輛法規及認證制度與國際接軌 台灣參酌、導入聯合國歐洲經濟委員會之車輛技術法規及認 證制度已有一段時日，我們感謝台灣政府在調和國內制度與國際 法規方面的努力。然而，因為目前的認證制度仍無法與國際制度 完全一致，導致業者引進車輛之困難度大增，尤甚者只好淡出台 灣市場。 舉例來說，環保署對柴油的黑煙測試仍堅持與國際標準不同 之獨特測試程序及標準，而能源局則持續採取「油耗未達標準不 得銷售」之管理手段。在多數先進國家，車輛油耗標準通常僅作 為參考，不像台灣的能源局，將限定油耗標準當作管控全國能源 消耗量的手段之一。 航運業 建議四：持續協助紓解航運業經營困境，並降低管理費用 本委員會基於航運業持續面對市場需求變動、激烈競爭與高 額成本等挑戰，再次籲請恢復2009年實施的港口/碼頭土地租賃 折扣計畫。 去年市場情勢還不如2008年，多數航運公司虧損嚴重。回顧 2009年時，為了協助業界撐過艱難時期，世界許多主要港口針 對航運公司採行了一些鼓勵措施與支援計畫。2009年，在交通
建議五：深入檢視長途貨運服務之設備與駕駛人力的現況，並確 保其供給充足 近年台灣旅遊觀光業受惠於中國大陸旅客來台效應，收穫頗 豐。對遊覽車駕駛的需求增加，貨運公司則因此出現平均減少 1%至5%的人力短缺情形。許多公司稍早鉅額投資購買車輛機 具，後來卻發現駕駛的招募與留任很困難。 本委員會認為，此一情形對於航運與物流產業將有長期負面 影響，使業者難以保持成本競爭力與服務品質，對於南北往返陸 路貨運的影響尤大。我們籲請政府主管單位深入瞭解相關發展， 並協助業者尋求解決之道。 建議六：提供誘因，促進航運業長期發展成長 本委員會必須重申，政府各有關單位宜採取更主動積極的態 度，推動能強化台灣國際航運、運輸相關產業競爭力的政策與激 勵措施。我們再次強調，交通部與各港務分公司應與航運、物流 公司經常溝通，以瞭解國際其他港口是如何努力提昇設施、服務 之競爭力。 若與國外港口相比，自2008年以來，台灣的港務主管單位就 沒有推出任何實質鼓勵計畫，以促成航運業快速發展。而韓國的 港口已對業者提供補貼方案，刺激轉運運量的增加。青島目前也 針對空貨櫃之到卸與倉儲費用提供減免，加速運量成長。其他國 際港口也有類似的減免方案。
旅遊與觀光委員會 本委員會重申，我們的使命絕非為特定會員推動對其業務有 利的政策，而是希望藉由增進國際旅客來台數量，提昇台灣作為 旅遊目的地的整體聲譽。委員會堅信，擴大來台灣觀光旅遊，會 為經濟成長帶來新的動能，連帶對各行各業產生正面效益，對社 會整體發展有積極的影響。 隨著總統馬英九所領導的政府邁入第二屆任期，我們期待政 府的計劃得以加速實施，並且全面開發 “六大新興產業”之一 的旅遊觀光業，因為過去四年的發展主要侷限於對中國大陸的旅 遊開放。其他有利旅遊觀光業發展所需的硬體基礎設施建設和人 力資源開發程度，皆持續落後於國際標準。本委員會在此提供淺 見如下。 建議一：確保觀光旅遊業有充分的人力供給 台灣旅遊觀光業本地的技術人才（甚至非技術人才）在逐漸 地減少，近幾年此一趨勢更是愈見明顯。由於出生率持續低迷， 在可預見的未來不會有任何顯著的人口增長；事實上，台灣的整 體人口預計不久就會開始下降。 “人才外流”進一步加劇現況，因為鄰近台灣使用中文的地 區，如香港、澳門、新加坡和中國大陸，看準了台灣人才的敬業 精神、忠誠度和職業道德，不斷地來此地挖角。此外，這些國家 也認為聘僱台灣員工比雇用其本國國民相對來說更加經濟實惠。 由於大部分旅遊相關行業，是屬於勞力密集型態，如何提供 充足的勞動力，便成為一個迫切需要政府協助的問題。為滿足人 力需求並推動未來增長，最好的短期解決方案，是開放現行的移 民政策，允許適當的人力進入台灣工作。 以新加坡為例，我們相信15年前新加坡對外國勞工敞開大 門，無疑帶來了旅遊相關行業在過去十幾年的快速增長。最近幾 年，新加坡興建了兩個大型綜合渡假村，其2011年的到訪旅客 總人次也達到近一千三百二十萬。政府的統計數字顯示，新加坡 目前的總勞動人口有三百四十萬，其中外籍勞工約佔35％（或 120萬），而失業率仍保持在低於2％的水準。 杜拜是另一個例子。它高度仰賴“外來勞工”在酒店服務、 駕駛出租車、建造摩天大樓、經營美髮沙龍等等。因應此人力需 求，政府簽發“臨時工作許可證”－通常為三年，並有機會得以 展延。有了這些外國勞動力的幫助，2010年杜拜吸引入境旅遊
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部與行政院核准之下，各港務局針對土地租賃提供了一次性的景 氣提振優惠，給予碼頭營運商40%的租金折扣。 雖然2011年有部份航運公司呼籲港務主管機關再推動類似計 畫，官方回應卻很有限。今年三月高雄市國際輪船商業同業公會 請求台灣港務公司高雄港務分公司（原高雄港務局）給予40%的 土地租金折扣，美國商會交通運輸委員會對此甚為支持，也請求 主管機關接受此一提議，審視並採納其他合理措施，以協助減輕 業者成本負擔。
產業優先議題
低，並對整體經濟帶來短期負面影響。本委員會企盼政府能參照 各國政府的作法，提出審慎週延的政策，持續促進經濟穩定與成 長。 除了目前《兩岸經濟合作架構協議》（ECFA）中優先將零組 件及整車列入第二回合兩岸經濟合作委員會談判清單，我們更希 望政府盡速與東協簽訂自由貿易協定，以幫助車輛業者開拓區域 競爭力，消除關稅貿易障礙，擴大整車及零組件出口。我們也希 望政府能避免國內單一法規要求形成技術壁壘障礙，阻礙國內車 廠與國際母廠技術接軌。有關單位應盡速調和車輛法規，簡化認 證流程，協助業者降低成本，縮短時間。我們欣見台灣的車輛 產業政策以溫室氣體減量為目標，積極鼓勵各項節能減碳技術發 展，但仍期盼政府的獎勵政策能以降低二氧化碳排放之性能及效 率為基礎，擴及所有技術，而非只針對特定技術。 「氣候變遷」為當前全球面臨之嚴峻考驗，本委員會再次呼 籲政府能夠擴大現行對電動車、油電混合車及插電式油電混合車 貨物稅免徵及減徵措施。由於台灣相當倚賴進口能源，加上電動 車於充電使用過程，以及所充電力發電過程仍有相當大的二氧化 碳排放量，使用純電動車對二氧化碳減排的實際影響規模應比一 般人所認知的規模還小。政府需要擴大目前的獎勵措施，更有效 率地導入潔淨車輛，並增加對於使用其他替代能源的獎勵。
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2012 TAIWAN WHITE PAPER industry committees priority issues
人數達980萬，在酒店產生了2500萬次的客房住宿消費。 以這些例子為借鏡，我們建議台灣政府找到適切的辦法，迎 來更多國外的勞動力，以紓解旅館餐飲業嚴重的人手短缺問題。 台灣移民政策的開放程度可採漸進方式，再根據其對本地勞動力 市場所產生的影響，持續進行放寬或緊縮的微調。 對於中期和長期的計畫，本委員會也建議，政府要更加重視 旅遊觀光行業的人才培訓和發展。對於本地大學院校院校需要溢 注額外的投資，用以更新並改進觀光服務產業的教育課程。我們 籲請主管機關，要鼓勵本地的教育機構與國外知名學校建立積極 的聯繫和交流合作計劃，吸引高素質的教師，來充實本地的教育 機構的教學內容。 我們進一步建議，要鼓勵和/或要求本地教育機構中負責觀光 服務課程規劃的教師們，能夠更瞭解在實際職場所需的技術和知 識。這一過程可以使他們熟悉學生在畢業後，進入就業市場中所 需要的各類實用技能，並藉此協助他們制定更符合市場需求的課 程。政府在促進產學合作的過程中可以發揮舉足輕重的作用。 另一個重要的教育規劃是要為那些準備投身觀光旅遊產業的 人員加強英語、日語和其他外國語言培訓。例如，政府可以考慮 提供學費補助給具有良好語言能力的學生，或協助本地的語言學 校制定有關觀光和旅遊方面的專業教材。同時針對在旅行社和交 通運輸公司員工，以及與國際旅客互動的第一線服務人員，舉辦 全國性的語言學習活動。
的是什麼？答案或許包含了台灣獨特的地理景觀、溫泉、從事運 動與探險的機會、豐富多樣的美食，甚至是體驗當地的人文活 動，例如划龍舟、中秋賞月、元宵燈會。要成功地達成此目標， 取決於我們如何有效率地向這些可能的觀光客人宣傳這些體驗。 同時，要真正成為「國際性的觀光目的地」，我們也必須要 為那些不熟識中文的旅客，在指示標誌或文宣資料上提供完善的 英文標註，包含正確的拼音及文法。
建議二：在台灣策畫更多國際性與大型的活動 在台灣舉辦更多國際性及世界級的大型活動，將是讓台灣在 全球觀光地圖上佔有一席之地的最有效方法。舉例來說，我們可 以計劃將已有的單車活動－“環島台灣單車之旅”升級。目前這 項活動在內容及媒體曝光率上，都無法與其他國家的同類活動相 提並論，而且也沒有完整的向世界展示台灣的人文山水，而這正 是台灣可提供給觀光客的強項：優美的風光景色、獨一無二的特 殊地形，還有最重要的是台灣人民的熱情款待。眼前亦有一例可 呼應此論點，本文執筆之際，適逢2012年環島台灣單車之旅正 在發展籌畫中，然而此間媒體卻很難見到相關的新聞報導 (相反 地，前一周蘭卡威之旅卻在馬來西亞的媒體上搶盡篇幅) 。 南韓這幾年由於主辦許多活動，如奧林匹克運動會、世界 盃、F1賽車等，在觀光產業有大幅穩定的成長。其他亞洲國家包 含馬來西亞、新加坡和泰國，在觀光產業的成長也取得類似的成 績。 為確保在台灣舉辦的活動都能達到世界級水準，聘請國際專 業會議和活動策畫顧問將是明智之舉，因為他們能夠有系統地統 籌協調、行銷並執行主題活動，同時也有能力廣泛地規畫各種活 動前的造勢宣傳。這樣的經驗對官方或民間企業來說，是可以獲 得與國外及全球最佳範例接觸的難得機會。
建議五：定期與鄰近國家的觀光單位交換最佳成功範例 本委員會建議觀光局與鄰近亞洲國家相關人士不時主辦聚會 或研討會，以交換意見及最佳成功範例。我們深信此舉將能從新 加坡、泰國、韓國、香港及澳門等地觀光部門的成長與成功的行 銷中學到許多。
建議三：積極投入行銷，推廣台灣成為觀光勝地 我們建議台灣採納「想像寬廣，行銷無限」的觀念。除了在 建議二提到的舉辦更多大型活動，台灣也應該推行有目標、有焦 點、長程且高品質的宣傳活動並在全球進行推廣。 過去幾年中國大陸在台灣的觀光人數已呈現穩定的成長，所 以我們可以把目標更多放在其他地區。我們需要找出還有哪些其 他關鍵指標市場需要並值得被開發。這些國家或地區的遊客想要
建議四：舉辦定期的說明活動，使業界或其他政府機構了解觀光 發展的計畫 本委員會樂見觀光局為2012年及未來規劃了各種觀光發展計 畫。我們懇請觀光局力促這些計畫的切實進行，同時確保行動的 過程公開透明。若政府的計畫及時且透明，業界將能配合以有效 率的行銷及宣傳來達成政府預設的方向及目標。其他政府機構也 更能提供支援，將所有努力整合起來。 促成此項合作一個很好的方法，就是觀光局定期舉辦大型的 研討說明會，邀請民間企業及官方部門參加，讓他們對觀光局正 在推行及即將推出的活動能全面了解及支持。這些參與者可包含 航空公司、旅行社、公營或民營的運輸機構、餐廳、博物館、醫 療機構及主要的零售商。 我們也懇請觀光局定期釋出公告，說明各項活動的進度，這 樣一來，所有旅遊業及觀光業的關係人都能確切獲得資訊。
建議六：確保台灣博奕產業發展之透明度 委員會注意到政府正在努力打造一個獨具聲譽的博奕產業， 此發展方向十分值得關注。台灣發展及建設離島博奕事業，對於 促進離島觀光產業發展及基礎建設的提升應有相當助益，同時也 可望對台灣整體觀光事業有所幫助。在此同時，我們認為政府應 確保只有世界知名且具有信譽的博奕事業經營者能競標台灣未來 的博奕執照；因為只要有任何一個不具經驗、信譽不佳且資格不 符的競標者加入競標過程，將會為整個產業蒙上陰影。為了確認 執照只能發給世界知名且具有信譽的博奕事業經營者，政府應確 保博奕執照申請及博奕事業設立的整體過程 － 包括競標及選址 的過程 － 都必須以公開及透明化的方式進行。 其中，有關附設博奕事業的離島國際觀光度假區（integrated resort）之選址問題，是本委員會特別關注的議題。委員會注意 到，儘管博奕相關法令尚未立法通過，目前已有開發商提出離島 觀光度假區開發案。有鑑於離島上可供開發為國際觀光度假區的 地點相當有限，此發展可能讓少數開發商有機會規避博奕執照及 國際觀光度假區的設立規範、並控制這些為數甚少的開發地點。 本委員會了解，目前已被提出的離島觀光度假區開發案，其內容 均相當吸引人，有些甚至承諾將協助離島建設或改進當地基礎建 設設施。本委員會期待，中央政府應指示相關離島地方政府、避 免在博奕法及博奕執照申請過程立法完成之前，即把這些地點分 配給開發商建設使用。
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TAIWAN WHITE PAPER • MAY 2012
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