兩岸企業所得稅與相關優惠措施之研究

A Study of Correlation Privilege and Business Tax Found Across Taiwan Strait

何銘華(He Ming Hua)

指導教授 ： 蘇文斌

亞洲大學/管理學院/國際企業學系碩士班/碩士(2007年)

摘要

隨著經濟全球化的快速發展及兩岸政策的逐漸開放，兩岸經貿往來日趨繁盛，台商基於中國大陸地區廉價勞工、資源充沛等誘因紛紛赴當地投資，中國大陸同時也為鼓勵海外廠商前往當地投資，也提出許多獎勵投資及優惠措施，為使投資者暸解兩岸所得稅法、優惠措施之異同，本研究將中國大陸外資企業適用之外商投資企業、外國企業所得稅及相關優患措施與台灣所得稅法中的營利事業所得稅及相關獎勵投資措施相比較。
中國大陸方面自1980年代經濟改革之後，不斷修正租稅制度、相關法規及增加其優患措施，除在1994年實施新稅制進行全面租稅改革外，近年來為配合加入WTO，正規劃調整相關稅制，俾與國際接軌，更於2006年底提交「兩稅合一」之草案，將其內、外資企業所得稅稅率統一，以求其公平性。兩岸相繼加入WTO之後，兩岸經貿發展已進入新時代的同時，確實掌握兩岸之變革趨勢，暸解兩岸稅制、優患措施，之異同，一方面有助於民間投資決策之訂定，另一方面亦有助於政府未來修改所得稅法之參考，以因應兩岸日益密切之經貿關條與未來發展趨勢。

關鍵字

所得稅 ； 優惠措施

並列摘要

As the rapid development of economic globalization and implementation of polices ampng Mainland China and Taiwan, the reaction and transaction of economics and trade among them are more and more frequent and prevalent. Because ofthe lower-salary laborers and abundant resources in Mainland China, businessmen in Taiwan head for China one by one to invest. Besides, Mainland China offers plenty of rewards and bonuses for investing. In order to let investors realize the differences ofthe business tax and special measures among the Cross Taiwan Strait, I will compare“The Practice Ordinance of Business Income Tax Law for Foreigner Invested Businesses in PRC" and other laws with“ Taiwan Income Tax Law" and other laws.
After the economic reformation in 1980s, China constantly revises the systems of tax and related laws and increases more bonuses. Besides the whole reformation of tax happened in 1994, China have been planned to adjust laws inn order to participate in WTO recently. In addition, China even announces the draft of integration of income tax that unites the tax rate among the domestic and foreign income tax. for the equity. After Taiwan joins WTO among the Across Taiwan Strait, the development of economics and trade also creates the brand-new world; therefore, observing correctly the variation of economics and trade and mastering accurately the differences of the tax system and bonuses among Mainland China and Taiwan not only help people to decide to invest, but also assist the government to revise the income tax. in the future for matching up the close relationship of the economics and trade and the trend of the development in the future.

並列關鍵字

Income Tax ； Preferential Measures

參考文獻

1.呂芳榕，(2001)，「台商大陸投資之租稅規劃奧運用方式之研究」，中原大學會計研究所碩士論文。

2.吳乾萌，(2002)，「台商赴大陸投資租稅規劃及租稅負擔之研究-以上市(櫃)公司為對象」，靜宜大學會計研究所碩士論文。

7.張正忠，(2001)，「兩岸所得稅制度比較之研究」，中原大學會計研究所碩士論文。

14.謝明勳(2001)，「台灣土市(櫃)公司赴中國大陸投資租稅優患及規 劃之研究」，中原大學會計研究所碩士論文。

A.期刊文章