English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51510/86705 (59%)
Visitors : 8259565      Online Users : 69
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/30138

    Title: 境外公司在臺商投資中國中所扮演的角色
    Other Titles: Role of offshore companies for Taiwanese enterprise investing in China
    Authors: 翁芷瑩;Weng, Chih-ying
    Contributors: 淡江大學中國大陸研究所碩士班
    郭建中;Guo, Jiann-jong
    Keywords: 境外公司;台商;移轉訂價;間接投資;節稅;Offshore Company;Taiwanese Enterprise;Transfer Pricing;Indirect Investment;Tax Saving
    Date: 2009
    Issue Date: 2010-01-10 23:23:59 (UTC+8)
    Abstract: 隨著兩岸經貿與投資的蓬勃發展,台商在大陸所面臨的投資風險、資金調度及稅務規劃也愈顯重要,即使自2002年起,台灣政府已修法取消對中國大陸從事貿易或投資皆須透過第三地才能進行的這項規定,但大部分的台商卻依然透過境外公司來進行貿易與投資大陸,尤其是大陸在2008年開始實施的新企業所得稅法,將提高台商的經營成本,使得透過境外公司來進行節稅及財務規劃,成為了台商投資大陸的主要課題。目前全球的國際企業幾乎都有利用境外公司來進行全球的佈局,利用境外公司進行移轉訂價,將大量資金留在海外,可以替企業節省掉許多稅務及風險,此項操作也引起國際組織及政府的注意,因此,境外公司在兩岸及全球的經貿發展中所扮演的角色,越來越受到重視。
    With the rapid expansion of trading and investment between Taiwan and China, the investment risk, fund dispatching and tax planning has been increasingly important for Taiwanese Enterprise in China. Even though Taiwan government has abolished the policy which requires all China trading and investment must go through third country, most of Taiwanese enterprises have still rely on offshore company to complete their trade and investment on China.
    Especially the Enterprise Income Tax Law has been implemented in the People’s Republic of China since 2008. Under this new tax law, the operating cost has been rise up among Taiwanese Enterprise Investing in China.
    How to take advantage of offshore companies to achieve tax saving and finance management has become an important issue for Taiwanese investors in China.
    Offshore companies may help to eliminate, minimize or defer the risk and tax liability of enterprises that leave the profits offshore by transfer pricing. Over the recent years, this operational mode of offshore companies also attracted the attentions among the international organizations and governments. Therefore, the role of the offshore companies has gradually been emphasized in the global or cross-strait trade developments.
    The purpose of thesis is to discuss the framework that Taiwanese Enterprise invests China through offshore company, and to further analyze the role of offshore company. In addition, this thesis might apply the relations between China and other countries to explain which offshore company of which country and area would be more appropriately applied to our indirect invest framework.
    In this study, the role of offshore companies for Taiwanese Enterprise Investing in China was conclusion as the following:
    1. The role of offshore companies for Taiwanese Enterprise Investing in China is investment, trading and tax planning
    2. The elect of offshore company should be based on the role of the company itself, such like trading companies would be much recommended to persue the good image, and holding companies would be more suitable with convenience and low cost.
    3. Taiwanese Enterprise should take good advantage of the countries and areas where has signed tax agreement with china in order to plan investing framework and thus to reduce the risk and taxes.
    Appears in Collections:[中國大陸研究所] 學位論文

    Files in This Item:

    File SizeFormat

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback