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| Autor: | Shr-Tzung Kang, 康世宗 |
|---|---|
| Rok vydání: | 2004 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 92 In the wake of the rapid pace of economic globalization and the opening up of relations between Taiwan and Mainland China, trade between the Cross-straits has become increasingly frequent. Following economic reform in 1980, Mainland China has been continuously revising its tax system and other related laws. In addition to implementing a new tax system in 1994, which included comprehensive reforms, Mainland China has also adjusted related tax systems to meet the requirements of joining in the WTO and to link with the international community. After joining in the WTO, the development of trade relations between Taiwan and Mainland China is entering a new era. Having a complete understanding of reform trends in both tax systems as well as understanding the similarities and differences between these two systems is of great assistance in two respects. First, it can be of aid in establishing investment policies of Taiwan’s private sector. Moreover, it can act as a reference for Taiwan’s government in future revisions of income tax laws and as a guide to adapting to future developments and the increasing intimacy of Taiwan and Mainland China’s trade relationship. This thesis is particularly directed towards the regional income tax laws of Mainland China. The perspective of the research structure is of income tax laws and tax principles of a market economic system, planned system taxes, and western tax theory. This structure is used to research the contents of Mainland China’s regional tax laws such as, “The Income Tax Law of The People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises,” “Temporary Rules on Corporate Income Tax,” and “Personal Income Tax.” The paper then goes further to investigate the relationships between income tax, economic stability, and economic growth. Moreover this research evaluates income tax differences between the Cross-straits, lastly discussing conclusions and suggestions. This research is hoped to provide an understanding of Mainland China’s income tax system to Taiwan businesses investing in the Mainland Market. It is hoped that to enable such investors to make good use of the tax system and adapt to its changes. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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