| Abstract: | 經濟全球化大大降低了投資與貿易障礙，促進了國際間資本、勞動和技術的轉移，使得各國的稅基受到沖擊，造就了政府間的稅收競爭。在這種稅收競爭日益激烈的國際環境中，各國為吸引外國資本和保持本國資本，都力求使本國的稅率低於或接近其他國家的稅率，以在稅基的爭奪中處於有利地位。企業所得稅是政府對企業生產經營所得和其他所得徵收的一種稅種。由於企業所得稅的課徵在於所得多少視為負擔能力的標準，相當符合稅收量能課徵的公平原則，所以普遍為世界各國視為良稅而予以實施徵收。本文研究即以探討兩岸自1991年至2008年間企業所得稅稅制發展情形為何？以對兩岸企業所得稅租稅政策、租稅制度、稅務組織有一整體性的了解。再從兩岸對企業所得稅的改革措施，來了解其對賦稅收入的影響程度？
本文先從兩岸企業所得稅稅制改革的理論與政策比較談起，其次就兩岸企業所得稅稅制結構演變比較，對其所帶來的稅制架構、稅收結構、稅收分配等三方面的影響；其次就兩岸企業所得稅稅賦狀況比較，解讀賦稅收入比重的意涵，分析稽徵方式及優惠政策所面對的衝突與挑戰；最後探討兩岸企業所得稅當前問題及其影響。
本研究結果就是針對目前兩岸企業所得稅稅制進行介紹，將兩岸企業所得稅的問題彙總整理，並提出因應的改善措施，希望在大陸投資的台商企業，在兩岸之間尚未簽訂租稅協議下，避免因為特殊政治關係，造成台商企業被重複課稅，增加租稅成本。
Economic globalization greatly reduces investment and trade barriers, promote international capital, labor and technology transfer, has contributed to the tax base under attack, creating the intergovernmental tax competition. In such a tax in an increasingly competitive international environment, countries to attract foreign capital and maintain their own capital, have sought to make its own tax rate lower than or close to the rates in other countries in order to compete for the tax base in a privileged position. Corporate income tax is the government''s production and operation income and other income as a tax levied. As the corporate income tax is levied on income as the affordability of the number of standards, a considerable amount of taxes can be levied in line with the principle of fairness, it is generally regarded as good around the world to be to impose a tax. This study was to explore the two sides from 1991 to 2008 the development of corporate income tax case that? Enterprise income tax in order to cross-strait policies, tax systems, tax organizations have a holistic understanding. And from the two sides of the corporate income tax reform measures, to understand their impact on tax revenues?
This article start with the cross-strait business income tax reform and the policies adopted by talking about the theory, followed by corporate income tax structure on the evolution of the two sides compared to the tax system brought to its structure, tax structure, tax allocation of three aspects; followed by the cross-strait business income tax status of comparison, the interpretation of the meaning of the proportion of tax revenues, analyze local collection methods and incentives faced by the conflicts and challenges; Finally, we discuss current issues of cross-strait corporate income tax and its implications.
The results of this study is the view of the current cross-strait business income tax system introduced cross-strait issue of enterprise income tax collected, prepared and made light of the improvement measures in the hope Taiwan businessmen investing in the mainland, in between the two sides have not yet signed a tax agreement, to avoid the due to special political relations, resulting in double taxation for Taiwanese enterprises were to increase the tax costs. |
