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  • 學位論文

兩岸租稅獎勵地區之比較研究

A Research on The Comparison of Tax Incentive Zones Between Taiwan and Mainland China

指導教授 : 莊義雄 彭俊揚

摘要


政府採取租稅優惠政策,主要是基於促進經濟發展、提升企業競爭力等理由,而提供租稅優惠之目的,在降低企業之營運成本,藉以促進投資。兩岸政府相繼提供租稅優惠等措施,並透過法令規範,賦予該地區擁有某種程度之租稅優惠。台灣租稅優惠規定主要以《促進產業升級條例》為主軸;在中國大陸方面,租稅優惠措施主要規範在已實施之「中華人民共和國企業所得稅法」,另有內容則規範於兩岸租稅獎勵地區之法規中。 台灣的租稅獎勵地區保留了區域租稅優惠特性,為達到促進經濟及產業快速發展的目的,科學工業園區、加工出口區及自由貿易港區是屬於畫定一特殊區域,給予企業營運上的便利,並提供租稅優惠。至於資源貧瘠地區、九二一震災災區、新市鎮特定區以及都市更新地區,主要為鼓勵企業於該地區進行投資,並給予企業或當地居民租稅上的優惠。企業可以充分利用投資區域的租稅優惠措施,藉以提升競爭力並促進整體經濟發展。中國大陸對外資企業的租稅優惠主要是針對「外商身分」及「投資區域」。經濟特區和設在經濟技術開發區的生產性外商投資企業,可享有稅率上的優惠。高新技術產業開發區企業進駐門檻較高,大西部開發區則是中國大陸近年來鼓勵外商前往投資的地區,另有邊境經濟合作區、保稅區與出口加工區則是提供不同性質的企業租稅優惠待遇。2008年新企業所得稅法的實施,取消了「二免三減半」此項優惠,但為了維護現有外商投資者的權益,中國大陸在新稅法中另有規定,給予2007年3月16日新法公佈前已批准設立的投資企業緩衝期,即五年內逐步過渡到新稅率,並享受定期租稅減免優惠。

並列摘要


The government adopts tax preference policy to promote economic development and raise the competitiveness of the enterprise. The purpose of providing tax preference is reducing the operating cost of enterprises in order to promote investment. The governments of Taiwan and Mainland China provide tax preference through laws and regulations. Tax Preference in Taiwan is mainly in the Industry Upgrading Promotion Act. And the others are Tax Incentive Zones regulations. Tax Preference in China is mainly in the Business Income Tax Law in PRC. And the others are Tax Incentive Zones regulations. Tax Incentive Zones in Taiwan preserve Zone Preference characteristics. And in order to promote economic development, the Science Park, Special Export Processing Zone, Free Trade Zone are the distinctive zones, giving the enterprise convenience and provide tax preference. Have-not zones, seismic zones, urbanized area and urban renewal area encourage enterprises to invest in the convenient environment of the area and use tax preference measure to improve enterprise's competitiveness and bring about an advance in whole economy. China's Mainland tax preference measure to overseas-funded enterprise has to be for foreign businessman identity mainly invests in Special Economic Zone, Economic - Technological Development Area where have the lower tax rate. Hi-Tech Industry Development Zone has the higher threshold. China's Western Region is encouraged to invest. Border Economic Zone, Bonded Zone and Special Export Processing Zone provide the different tax preferences. China's Business Income Tax Law comes into effect and annuls tax preference. But there is a transitive special rule to preserve the investor's right. The investment enterprise that has offered before the new law of March 16, 2007 can carry out the transition to the new 25% tax rate progressively in five years, or continue to enjoy tax exemption preference until its period expires.

參考文獻


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