| Reference: | 一、中文部分
1、林明杰等，「台商赴大陸投資法律須知及自身權益保障手冊」，經濟部投資審議委員會，民國九十年一月再版。
2、許惠祐等，「大陸地區台商協會會員名錄」，財團法人海峽交流基金會，民國九十年一月第二版。
3、高長，「大陸台商企業經營當地化及其對台灣之意涵」，台北：中華經濟研究院，民國九十年。
4、財團法人海峽交流基金會，「兩岸經貿」，第100期~113期，民國89年4月~民國90年5月。
5、台北市企業經理協進會，「台商張老師月刊」，第25期~第37期，民國89年5月~民國90年5月。
6、中共國家統計局，「1999年中國發展報告」，中國統計出版社編，1999年8月。
7、于卓民，「國際企業環境與管理」，華泰文化事業公司，民國八十九年九月。
8、史芳銘，「大陸投資實用法規」，漢邦管理顧問有限公司，民國八十九年五月。
9、鮑永正，「台商在大陸智慧財產權保護Q&A」，行政院大陸委員會，民國八十九年。
10、中華經濟研究院，「大陸經營環境變遷對台商投資影響之研究」，台北，民國八十九年。
11、賴士葆，「台商投資大陸內銷市場」，行政院大陸委員會，民國八十八年。
12、行政院大陸委員會，「了解台商權益手冊」，民國八十八年。
13、袁明仁，「大陸海關實用手冊及案例分析」，行政院大陸委員會，民國八十八年。
14、陳明璋，「台商大陸投資危機管理手冊」，行政院大陸委員會，民國八十八年。
15、陳旭銘，「中小企業赴大陸投資進入模式決策與經營譏笑之研究」，銘傳大學國際企業管理研究所碩士論文，民國八十八年。
16、全國工業總會，「中華民國全國工業總會八十年工作報告書」，台北，民國八十八年。
17、張正瑜，「台灣企業前往租稅天堂地區投資之動機實證研究與制度面探討」，暨南國際大學國際企業學系碩士論文，民國八十八年。
18、吳青松，「國際企業管理」，智勝出版社，民國88年3月二版。
19、許孟涵，「台商赴大陸投資隻所有權策略與財務績效分析」，成功大學會計研究所碩士論文，民國八十八年。
20、史芳銘，「大陸台商海關工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。
21、史芳銘，「大陸台商外匯工作實用手冊」，漢邦管理顧問有限公司，民國八十七年。
22、楊聰權會計師著，跨國/大隘紋資與境外公司 - 運用節稅規劃，宇信國際管理顧問(股)公司，1998年三月。
23、高長，「大陸投資實務Q&A」，行政院大陸委員會，民國八十七年。
24、梁再添，「台商投資大陸稅務規劃案例」，行政院大陸委員會，民國八十七年。
25、鄭伯壎、黃國隆、郭建志主編，「海峽兩岸之組織與管理」，台北：遠流，民國八十七年。
26、蔡佳靜，「多國籍企業國際租稅規劃與租稅天堂運用方式之研究」，東海大學管理研究所，民國 87年。
27、姜述尚，「兩岸產業互補關係之研究 – 以電腦周邊產業為例」，政治大學企業管理研究所碩士論文，民國八十七年。
28、林倖雅，「跨國直接投資租稅規劃與所得課稅之研究」，朝陽科技大學財務金融學系碩士論文，民國87年。
29、陳貴瑞，「海峽兩岸所得稅制度-涉外所得課稅及國際租稅規避之探討」，財稅研究，第29卷，第5期，民國86年9月，pp. 86~111。
30、「反租稅天堂條款下之跨國企業租稅規畫 」，實用稅務，276期，民國 86年12月，pp. 82~85。
31、賴源河，「論大陸公司法」，財團法人海峽交流基金會，民國八十五年。
32、李彬山，「跨國投資節稅策略與實務」，新泰稅務叢書，民國85年。
33、李雅慧，「國際逃稅避稅途徑及防止措施」，實用稅務，民國85年9月，pp. 84~85。
34、高長等人，「台商在大陸投資製造業勞資關係調查研究」，台北：中華經濟研究院，民國八十四年。
35、吳宗吉，"租稅天堂衍生租稅問題之研究"，財稅研究，第27卷， 4期，民國84年7月，pp. 99~133。
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