English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51296/86402 (59%)
Visitors : 8168529      Online Users : 150
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/987654321/30260

    Title: 中國企業所得稅內外資統一稅率對臺商的影響與因應方法
    Other Titles: The influeuces of China's new enterprise income tax law on Taiwan and foreign-owned enterprises
    Authors: 張宇虹;Chang, Yu-hung
    Contributors: 淡江大學中國大陸研究所碩士班
    李志強;Li, Chi-keung
    Keywords: 中國大陸;企業所得稅法;兩岸;台商企業;兩稅合一;enterprise income tax law;Taiwanese Enterprise;incorporation of income tax law
    Date: 2009
    Issue Date: 2010-01-10 23:30:37 (UTC+8)
    Abstract: 中國加入WTO後對外擴大開放,加上WTO的過渡期已過。中國的稅收制度勢必要做出改革,且有一定的必然性、緊迫性,否則會造成內資企業不公平的稅負環境。在2007年3月16日在第十屆全國人民代表大會第五次會議通過《中華人民共和國企業所得稅法》,並在2008年1月1日開始實行。使中國的內外資稅負統一,稱為「兩稅合一」。未來不分內資企業或是外資企業,企業所得稅率統一分為25%。


    After China joined WTO, China has opened its door to the outside world, in addition, crossing the WTO transition-period. Inevitably, China''s tax revenue system will need to be reformed.Otherwise it will create an unfair environment for the domestic enterprise tax. In March 16, 2007,『Enterprise Income Tax Law』passed in the tenth session of National People''s Congress fifth conference ., and started to implement in January 1, 2008. Two difference enterprises income tax laws merged a complete tax law, known as the 『incorporation of income tax law』. In the future, China will not divide the domestic and foreign enterprise, the enterprise income tax rate will merge with 25%.

    Mainland China on January 1, 2008 implements the update ‘’enterprise income tax law’’, before the 『incorporation of income tax law』, the Taiwan enterprise mostly to enjoy 15% preferential tariff, as well as 『two years exempt the tax and tree years cut
    tax in half』, but after two taxes rate merged, the tax rate will be raise to 25%, and has cancelled 『two years exempt the tax and tree years cut tax in half』. In addition, Taiwan enterprise, if mainland earnings and so on company dividend, interest and charter remit to overseas, must pay enterprise income tax, from alters to the scot 10% taxes tax-free. In addition, the new enterprise income tax law formulated the one whole set anti-tax avoidance measures, the serious impact the Taiwanese businessman that formerly use transfer pricing avoided enterprise income taxes.

    Why will the paper aim at the following several directions to discuss the Chinese New Enterprise income tax influence the Taiwanese businessman as well as in accordance to the method:
    One:. Mainland China Enterprise income tax evolution as well as the reform reason
    Two: New enterprise income tax law content analysis
    Three:New and old enterprise income tax law comparison
    Four:New enterprise income tax law how to influence Taiwanese businessman and the solution method.
    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