兩岸加值稅之政治經濟分析

Analysis of Political Economic on Value-Added Tax Between Taiwan and China

潘建元(Chien-Yuan Pan)

指導教授 ： 張嘉仁 ； 廖益興

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200921

摘要

摘要
進入21世紀之際，隨著各國經濟開放度的增加，國家之間的各種障礙逐漸消除，全球經濟相互依存、相互影響，程度不斷加深，規模與形式不斷增加，使得世界各國宛如一個經濟體，全球化產生了新資金、新人才及新資源的流動，使得各國交流速度更加快速，全球性金融投機和金融風險加劇，地區性經濟一體化迅速擴大；各國間貿易聯繫日益密切，各國稅收制度及政策選擇的關聯性明顯增強，經濟全球化趨勢給世界各國的稅制帶來了不少的影響，也就是說在進入全球化的階段之後國家稅制不僅僅是受到國內、外政治經濟的環境影響，同時國與國之間對國際資金與人才的競爭也更加激烈。
中國大陸的經濟快速成長，國家經濟規模更在2010年第二季正式超越日本成為全球第二大經濟體。中國的生產要素、廣大內需市場及多項的租稅優惠的經濟優勢，積極的吸引外商投資，已經成為世界工廠，而在稅制上的問題更形重要；兩岸先後加入WTO，兩岸的政策陸續開放，ECFA簽訂與兩岸經貿往來更加密切，兩岸在稅務上的差異，對台商及大陸來台投資企業的衝擊也越來越明顯，只有瞭解兩岸法令之相關規定及遵守法令，才能避免觸法而受罰。
兩岸企業在做投資佈局、營運的規劃及分公司、子公司功能在角色上的定位，應做整體的評估，應用在租稅上的優惠及節稅方面上，使得公司利潤能更向上提升，成本更加降低。如何規劃一個健全且符合營運目標的租稅架構，使企業在激烈的市場競爭中能佔有一席地位，實為相當重要的議題。本研究就兩岸之加值型營業稅，在政策形成上的政治、經濟背景及租稅理論方面來探討。

關鍵字

加值稅

並列摘要

Abstract
The cross - strait enterprises should have a holistic view of the investment arrangement, operation planning, and the functional roles of their branches, subsidiaries. With the application on the tax preference and tax savings, the cross - strait enterprises can, furthermore, make the company's profits move upward and reduce their costs. It's a very important issue to organize a healthy tax structure which can meet the operational goals and enable enterprises to win their leading positions in the intense market competition. In fact, the impacts of the cross - strait tax difference on the mutual investments of Taiwanese and the mainland enterprises, are more and more. The players have to understand the relevant provisions of the regulations on both sides of the strait and to comply with the regulations, in order to avoid conflicts with the law or to be punished.
In this study, by taking the literature analysis, system studies and other research methods to analyze the Value - Added Taxes of the cross - strait enterprises, we can understand more on the process of VAT evolution and the implications of the tax reform in the political, economical and the international situations. Since VAT is the largest source of tax revenue in the cross - strait consumption tax system, an important source of national financial revenue, the players have to understand it clearly, in order to handle the financial management and tax management well.
Under the influence of various factors, such as the political, economical, and others, there have been all kinds of the tax policies. With the temporal and spatial background changes, the government regulators in different countries have changed the correspondent tax related policies and regulations. Following the changing steps, Taiwanese government and mainland China government also modified the VAT regulations many times.
From the evolution of the business tax system to the current VAT system, there are many differences in tax rates, tax rebates and tax-free provisions. In order to further beneficial to the cross - strait enterprises and being conducive to the deeper political and social integration in the future, it is necessary to have the substantially institutional innovation between Taiwan and mainland China.

並列關鍵字

Value-Added Tax

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