What with these firms 'expanding manufacturing bases, the need for an operational headquarters, a warming of cross-strait relations with declining shipping costs as a result of the direct links, as well as a potential cut in Taiwan's inheritance and gift tax rate from 50 % to 10 %, there are ample reasons for firms to return to Taiwan and establish their operational headquarters here.
由於生產基地增加，設立營運總部的需求應運而生，現在兩岸關係緩和、直航後大大降低運輸成本，加上有可能調降遺產稅和贈予稅（最高稅率皆從現行的 50 % 調降為 10 %），有相當條件吸引台商回來設營運總部。