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| Title: | 中國大陸新企業所得稅對高科技台商的影響─個案分析
The Impact of New Enterprise Income Tax Law of PRC on Taiwanese High-Tech Enterprises in China- Case Study Analysis |
| Authors: | 張婷婷
Chang, Ting Ting |
| Contributors: | 黃智聰
Huang, Jr Tsung
張婷婷
Chang, Ting Ting |
| Keywords: | 兩稅合一
新企業所得稅法
稅務改革
稅收優惠
Enterprise Income Tax Law of PRC
Taxation Reform in China
Tax Incentives
Tax integration in China |
| Date: | 2007 |
| Issue Date: | 2009-09-14 13:35:59 (UTC+8) |
| Abstract: | Mainland China has implemented two sets of income taxes systems for many years. One is for the foreign enterprise “1991 Promulgated Foreign Invested Enterprise and the Foreign Enterprise Income Tax Law” and another one to the domestic enterprise, “1993 promulgated Enterprise Income Tax Temporary Regulation”. The coexisted of two taxes not only resulted in unfair taxation but also created fake foreign enterprise phenomenon.
It is especially difficult for people to accept this situation after China joined the World Trade Organization. The legislation conditions matured after speedy growth of Chinese economy. The Chinese government considered the current financial situation can withstand the impact on decrease in tax revenue after new tax law implemented and it met one of the current economic development targets of “nurture domestic enterprise”. On March 16, 2007, the “Enterprise Income Tax Law of the People`s Republic of China” (here in after referred it as the New Law) was eventually approved after many years of research. It surely will have profound influence on foreign enterprise including the Taiwanese businessmen.
The purpose of the study is how the major changes of the New Law impacts the China investment of the Taiwanese businessmen. The structure of the study, other than abstract and conclusion, firstly, the author will discuss of the content of system and policy changes. Next, based on the major changes of the New Law, how they affect designed research method. Analyze and forecast its possible impact and influence on Taiwanese businessmen in the following categories: (1) tax incentive; (2) organization structure organization, and (3) tax risk. Finally, the author will propose the related action taken and suggestions on the impact. |
| Reference: | Books
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1. Jhu wei cyun and Tian shu ying (2006), The trend and influence of combination of China’s domestic and foreign enterprise income tax law, Taiwan Economic research Journal, 29(7): 62-72
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14. Wu, Yuang-Ran (2008), The Implementation of the Enterprise Income Tax Law of PRC─Adjustment of the Operation Strategy to Reduce the Impact, Teema Times, 3:84-86
15. Gao-Chang, Chang, Jhih-Hwei (2008), The Influence of Changes of System and Policy on Taiwanese Enterprise investment in China, Institute of National Policy Research.
16. Chen, De-Sheng (2008), The Economic Development of Yantze River Delta and the Investment Prosperity of Taiwanese Business, Institute of National Policy Research.
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Web resources
1. http://www.chinabiz.org.tw
2. http://www.unctad.org
3. http://www.fdi.gov.cn
4. http://big5.mofcom.gov.cn
5. http://www.stats.gov.cn
6. http://www.ctaxnews.net.cn
7. http://www.chinatax.gov.cn |
| Description: | 碩士
國立政治大學
中國大陸研究英語碩士學程(IMCS)
95925002
96 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0095925002 |
| Data Type: | thesis |
| Appears in Collections: | [中國大陸研究英語碩士學程(IMCS)] 學位論文
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