| Summary: | 碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === Income tax law has been enforced for almost a hundred years till now in Taiwan and the personal income tax laws applied across Taiwan and Mainland China has been through several reforms. Due do the political, economical and cultural differences; there exist many differences in all kinds of laws and regulations. In the past, Mainland China imposed 2 different taxes, with different income tax rates and tax benefits, on domestic and foreign invested enterprises. The tax benefits and the lowered costs of production are the main reasons that enterprises invest in Mainland China. Since 2008, Mainland China began unifying the rates of corporation tax for domestic and foreign invested enterprise entities, meaning the preferential tax rates that foreign invested enterprises were paying are set to disappear. Since the Statue of Upgrading Industry was abolished in 2010, Taiwanese government properly reduced the rates of corporate tax to make up the incentives. After the revision of tax laws across the strait, it is necessary for investors who want to go to China have further understanding of current regulations. Therefore, the article analyzes current income tax regulations across the strait in hope to give investors in China the basic knowledge about the tax regulations and references for tax planning.
The article uses documentary analysis approach and comparative analysis approach to analyze current regulations of corporate tax in Taiwan and Mainland China. It also collects and summarizes relevant laws and regulations about the corporate tax across the strait including who the taxpayers are, the scope of levied tax, the scope of tax deduction, offshore tax deduction, tax structure, calculation of tax liability, method of filing taxes, integrated income tax system, alternative minimum tax, tax benefits, and transfer pricing. Conclusions are drawn based on the data collected for the income tax regulations across the strait.
|
|---|
