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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/111529

    Title: 兩岸租稅協議之探討
    Other Titles: A study of cross-strait taxation agreement
    Authors: 葉芷彣;Yeh, Chih-Wen
    Contributors: 淡江大學中國大陸研究所碩士班
    Keywords: 兩岸租稅協議;雙重課稅;兩岸投資;資訊交換;四不原則;Cross-Strait Taxation Agreement;Double Taxation;cross-strait investment;Exchange of Information;Four-NO principles
    Date: 2016
    Issue Date: 2017-08-24 23:55:45 (UTC+8)
    Abstract: 隨著兩岸經貿關係日趨密切,臺商在投資於中國時,都會面臨到兩岸稅制的問題。再加上臺灣與中國皆有響應國際上的反避稅浪潮,且各自依法行使課稅權,導致臺商被雙重課稅。而國際上為避免雙重課稅、防杜逃漏稅,通常國與國之間都會簽署租稅協定,但截至2015年2月底,臺灣與28個國家所簽訂租稅協定中,卻並未包含中國。
    As the relation of economic trade across the Taiwan Strait has become closer, Taiwanese businessmen are faced the issue of taxation systems of two sides when they make investment in China. Furthermore, there is opposition to tax avoidance in both Taiwan and China and they conduct their own taxation systems according to the laws. And these situations make Taiwanese businessmen are imposed double taxation. In order to avoid double taxation and tax evasion, there are usually tax agreements signed among countries. However, up to February 2015, China is still excluded from the tax agreements which Taiwan signed with other 28 countries.
    To really stem the tide of double taxation, it is generally suggested that a tax agreement needs to be signed between Taiwan and China. But in 2009, the tax agreement was kept postponed around 6 years until 25th August 2015 because of the doubts about the contents of both sides. The objectives of this research are threefold. Firstly, the controversial points and process of signing Cross-Strait Taxation Agreement (CSTA) and its contents were carefully examined. Secondly, this research also investigated the influence of CSTA on Taiwanese businessmen and Taiwan. Moreover, the differences between CSTA and the ones China signed with Korea and Hong Kong is another crucial point of this research. The reasons causing these differences and how these differences influence the competitiveness of Taiwanese businessmen in China are thoroughly considered.
    The results indicated that the main reason the CSTA had been postponed for 6 years is the public doubt on the information exchange. To dispel these doubts, four-NO principles were contained in the agreement, which is stricter than the ones made between China and Hong Kong and other international ones. In addition, in this agreement, China has compromised in terms of tax incentives and it is more advantageous than the one between China and Korea which increase the potential competitiveness of Taiwanese businessmen in China. Furthermore, according to Ministry of finance, after CSTA takes effect, tax revenue of Taiwanese government is expected to increase considerably by from 8.1 billion to 13.3 billion. Apart from this, CSTA can increase the competitiveness of investment environment in Taiwan.
    However, even though CSTA is an important agreement for Taiwanese businessmen to prevent from double taxation and it does bring many benefits in certain aspects, it is still essential for Taiwanese businessmen to re-evaluate their corporate structures and investment plans before they decide whether they have the need to apply for this agreement. For the businessmen investing in China indirectly and preferring have their place of effective management (PEM) in Taiwan, it is suggested that there is no need for them to apply for the CSTA when the costs are much higher than the benefits.
    Appears in Collections:[中國大陸研究所] 學位論文

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