中文摘要：

大陆制造企业基本税率远高于台湾制造企业；大陆未开征消费税的电器、饮料以及水泥等所涉及的制造行业的台湾投资已占到累计总投资的40％多，表明大陆对台湾特定制造行业的投资吸引发挥了明显作用：大陆给予台商的潜在税收优惠政策要远远多于台湾，而且优惠强度也高于台湾；税收优惠是吸收台商大批投资大陆的重要原因之一。

英文摘要：

The basic tax rate of the manufacturing enterprise in Chinese mainland is much higher than in Taiwan. The in- vestment of Taiwan in the manufacturing industry including electric production, drink, cement and so on which needn＇t pay the consumption tax in Chinese mainland accounts for 40 percents of the total investment to Chinese mainland, which indicates the policy plays an evident role in attracting the investment to Chinese mainland from the particular manufacturing industry of Tai- wan. The quantity of the potential tax shield policy to Taiwan＇s business men from Chin.ese mainland is much more than from Taiwan, and either of the intensity of the tax shield policy. Above all, the tax shield is one of the important facts that promote the Taiwan＇s business men to invest in Chinese mainland.