Taxes Classification and Governments Transfer Payment: A Comparative Study of China and Taiwan Districts.
碩士 === 國立成功大學 === 會計學系 === 102 === This paper will explore the histories of the cross-strait taxation reform and analyze the difference and similarity of both taxation structures. Pressure and crisis between the central and local government have temporarily relieved by the emergence of the transfer...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/66070381835516137232 |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 102 === This paper will explore the histories of the cross-strait taxation reform and analyze the difference and similarity of both taxation structures. Pressure and crisis between the central and local government have temporarily relieved by the emergence of the transfer payment system between their games. This paper will discuss the merit and demerit of the transfer payment system on the basis of the formula as well as the difference, similarity and key areas. The influences of GDP and GINI index from 2003 to 2012 that was imposed by cross-strait transfer payment will be discussed. This paper takes cross-strait transfer payment amount as the major variable and the result shows that cross-strait transfer payment amount does contribute to the increase of GDP, reduction of GINI index and narrow the gap between the poor and the rich.
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