【摘要】 《台湾同胞投资保护法》及实施细则作为两岸经济交流合作重要的制度安排，为台湾同胞投资大陆起到保驾护航的作用。实证研究表明，为保护台胞投资者之利益，审理法官会以《台湾同胞投资保护法》为主体进行周详的找法程序并善用司法释明职能推动涉台纠纷的化解，台湾事务办事机构的投诉受理与纠纷解决职能在实践中得以彰显。但也应注意到，《台湾同胞投资保护法》项下“比照外资法律执行”条款的功能渐趋弱化；纠纷解决机制的衔接尚不通畅；征收补偿纠纷法律规则亟待优化；委托投资代理人条款意义不再；行政机关法律责任规范仍然缺失。在台湾同胞投资待遇转向同等待遇、构建两岸命运共同体的当下，《台湾同胞投资保护法》及实施细则亟需大幅修正。更多还原

【Abstract】 The “Law on the Protection of Investment by Taiwan Compatriots” and its implementation rules are important institutional arrangements for cross-strait economic exchanges and cooperation,and play an escort role for Taiwan compatriots to invest in the mainland.Empirical studies have shown that in order to protect the interests of Taiwanese investors,the trial judges will use the “Taiwan Compatriots Investment Protection Act” as the main body to conduct law-finding procedures and make good use of the judicial interpretation function to promote the resolution and resolution of Taiwan-related disputes,the complaint acceptance and dispute resolution functions of the Taiwan Affairs Office have been demonstrated in practice.However,it should also be noted that the function of the “Enforcement of Foreign Investment Laws” under the “Law on the Protection of Investment by Compatriots in Taiwan” has gradually weakened;the arrangement of the dispute resolution mechanism is still lacking;the legal rules for expropriation and compensation disputes urgently need to be optimized;the meaning of the entrusted investment agent clause is no longer;the administrative agency’s legal liability clause is still missing.As the investment treatment of Taiwan compatriots is shifting to equal treatment and the establishment of a cross-strait community of destiny,the “Taiwan Compatriots Investment Protection Law” and its implementation rules need to be revised significantly.更多还原