| Summary: | 碩士 === 逢甲大學 === 財稅學系 === 101 === The purpose of this research is to compare Taiwan&;#39;s Profit-seeking Enterprise Income Tax with the Mainland China’s Enterprise Income Tax. We find that both countries are facing the problem of tax evasion and double taxation issues. Taiwan lacks a legal taxation basis for a controlled foreign corporation and Mainland China’s Anti-Tax avoidance measures are not clear. In addition, Taiwan adopts the single tax rate. Comparing with Mainland China, Taiwan’s tax system design, taxpayer&;#39;s rights protection is healthier. In this research, we suggest some recommendations: First, in order to avoid double taxation, the bilateral governments should sign the tax treaty as soon as possible. Secondly, in order to effectively broaden the tax base, Taiwan and Mainland China should strengthen international anti-tax avoidance regulations and review their provisions to tax breaks. Finally, Mainland China can follow Taiwan to adopt the single tax rate, add tax threshold, give taxpayers freedom of tax return, and strengthen the promotion of tax agent system and on-line tax filing system.
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