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https://ah.lib.nccu.edu.tw/handle/140.119/36195| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Wu, Wen-Chieh | en_US |
| dc.contributor.author | 謝佳芳 | zh_TW |
| dc.contributor.author | Hsieh, Chia-Fang | en_US |
| dc.creator | 謝佳芳 | zh_TW |
| dc.creator | Hsieh, Chia-Fang | en_US |
| dc.date | 2006 | en_US |
| dc.date.accessioned | 2009-09-18T09:26:22Z | - |
| dc.date.available | 2009-09-18T09:26:22Z | - |
| dc.date.issued | 2009-09-18T09:26:22Z | - |
| dc.identifier | G0094925022 | en_US |
| dc.identifier.uri | https://nccur.lib.nccu.edu.tw/handle/140.119/36195 | - |
| dc.description | 碩士 | zh_TW |
| dc.description | 國立政治大學 | zh_TW |
| dc.description | 中國大陸研究英語碩士學程(IMCS) | zh_TW |
| dc.description | 94925022 | zh_TW |
| dc.description | 95 | zh_TW |
| dc.description.abstract | China had experienced high-speed economic growth rate, and the FDI (Foreign direct investment) had played an important role. China usually adjusted tax rate to attract the FDI and achieve macro-control. After entering WTO, China started to cancel some foreign favorable tax policies to meet the requirement of WTO. Many scholars thus started to discuss the impact of tax reform and whether this tax reform would promote the industry upgrade. \r\nFrom the data of the Ministry of Commerce, we find that FDI from Taiwan had played an important role. It is because the racial relationship, same language, and near skin color could help overcome the barrier entering China market. What’s more important is that China had released many favorable tax policies, which can attract a lot of FDI. \r\nIn this paper, we introduce the Chinese tax and do the empirical and penal data analysis from the statistic data which mainly focuses on the two tax reforms in 1994 and 2002. After doing this research, we wish we can realize the impact of China’s tax reform on Taiwan’s FDI. Moreover, we expect that this paper can benefit businesses when they are going to invest in China and can be the reference to both Taiwan’s and China’s government when they formulate the policy about the foreign investment. | zh_TW |
| dc.description.tableofcontents | 1 INTRODUCTION………………………………………………………………………………………..1\r\n1.1 MOTIVATION AND PURPOSE ……………………………………………..1\r\n1.2 RESEARCH STRUCTURE ……………………………………………..2\r\n1.3 RESEARCH METHOD ……………………………………………..4\r\n1.4 THE EXPECTATION ……………………………………………..4\r\n2 LITERATURE REVIEW…………………………………………………………….. ..……………………..6\r\n2.1 THE EXTERNAL INVESTMENT THEORY 6\r\n2.2 THE FACTORS OF FDI IN CHINA 9\r\n2.3 THE ECONOMIC EFFECT OF THE TAX POLICY ON INVESTMENT 10\r\n3 OVERVIEW OF TAX SYSTEM IN CHINA………………………………………………………..….11\r\n3.1 HISTORY OF TAX DEVELOPMENT 11\r\n3.2 THE CURRENT TYPE OF TAXES 13\r\n4 THE ANALYSIS OF PREFERENTIAL TAX POLICY ON FDI……………………………………..15\r\n4.1 CHINESE FAVORABLE TAX POLICY ON FDI 15\r\n4.2 THE CURRENT TAX POLICY ON DOMESTIC AND FOREIGN BUSINESS 20\r\n4.3 THE IMPORTANT EVENTS AND POLICIES OF FIE’S TAX EXEMPTION 25\r\n5 RESEARCH ANALYSIS …………………………………………………………………………………..31\r\n5.1 METHODOLOGY 31\r\n5.2 DATA SOURCE 31\r\n5.3 DESCRIPTIVE STATISTICS ANALYSIS…………………………………………………………………32\r\n5.4 THE EXPECTATION 60\r\n6 CONCLUSION AND SUGGESTION……………………………………………………………………..62\r\n6.1 RESEARCH CONCLUSION 62\r\n6.2 RESEARCH LIMITATION 65\r\n6.3 RESEARCH SUGGESTION 66\r\n\r\n \r\nTABLE OF FIGURES\r\n\r\nFigure 1-1 Research Structure 3\r\nFigure 5-1 Taiwan Approved Outward Investment by Country (1991-2005) 33\r\nFigure 5-2 China and Taiwan Unemployment Rate (1987-2005) 34\r\nFigure 5-3 The GDP in Taiwan and Mainland China (1980-2006) 35\r\nFigure 5-4 The Economic Growth in China and Taiwan (1979-2003) 36\r\nFigure 5-5 Taiwan’s Investment in Mainland China(1991-2006) 41\r\nFigure 5-6-1 Taiwan’s Investment in Mainland China by Region (1991-2006) 44\r\nFigure 5-6-2 Taiwan’s Investment in Mainland China by Region (1991-2006) 44\r\nFigure 5-7 Taiwan’s Investment in China by Province (1991-2006) 46\r\nFigure 5-8 Taiwan’s Investment in China by Industry (1991-2006) 47\r\nFigure 5-9 Taiwan’s Investment in Manufacturing Industry 48\r\nFigure 5-10 Taiwan’s Investment in Real Estate 49\r\nFigure 5-11 Taiwan’s Investment in Textile 50\r\nFigure 5-12 Taiwan’s Investment in Service 50\r\nFigure 5-13 Taiwan’s Investment in Communications 51\r\nFigure 5-14 Taiwan’s Investment in Mining 51\r\nFigure 5-15 Taiwan’s Investment in Mining 52\r\nFigure 5-16 Taiwan’s Investment in Agriculture 52\r\nFigure 5-17 Taiwan’s Investment in Manufacturing 53\r\nFigure 5-18 Taiwan’s Investment in Accommodation 53\r\nFigure 5-19 Taiwan’s FDI vs. GDP in China 56\r\nFigure 5-20 Taiwan’s FDI vs. Unemployment Rate in China 56\r\nFigure 5-21 Taiwan’s FDI vs. Salary Standard in China 57\r\nFigure 5-22 Taiwan’s FDI vs. Price Index in China 58\r\nFigure 5-23 Taiwan’s FDI vs. Infrastructure Standard in China 58\r\nFigure 5-24 Taiwan’s FDI vs. Infrastructure Standard in China 59\r\nFigure 5-25 Taiwan’s FDI vs. Education Standard in China 59\r\nFigure 5-26 Taiwan’s FDI vs. Export Tax Rebate Rate in China 60\r\n \r\n\r\n\r\n\r\nTABLE OF FIGURES\r\n\r\nTable 4-1 The Corporate Income Tax for Domestic and Foreign Enterprise 23\r\nTable 4-2 Preferential Corporate Income Tax by Region 24\r\nTable 4-3 China’s Important Tax Events and Policies 25\r\nTable 5-1 Taiwan Approved Outward Investment by Country (1991-2006) 32\r\nTable 5-2 Unemployment Rate in Taiwan and China (%) (1986-2005) 34\r\nTable 5-3 The GDP in Taiwan and China US$million (1980-2003) 35\r\nTable 5-4 The Economic Growth( %) (1980-2003) 36\r\nTable 5-5 Taiwan’s Investment in China by Year unit/ US$1,000 (1991-2006) 40\r\nTable 5-6 Taiwan’s Investment in China by Region unit/ US$1,000 (1991-2006) 43\r\nTable 5-7 Taiwan’s Investment in China by Province unit/ US$million (1991-2006) 45\r\nTable 5-8 Taiwan’s Investment in China by Industry unit/ US$1,000 (1991-2006) 47\r\nTable 5-9 Descriptive Statistic Analysis of FDI and related Variables 54\r\nTable 5-10 Correlation 55 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri | http://thesis.lib.nccu.edu.tw/record/#G0094925022 | en_US |
| dc.subject | FDI | en_US |
| dc.subject | FIE | en_US |
| dc.subject | VAT | en_US |
| dc.subject | Tax | en_US |
| dc.subject | Reform | en_US |
| dc.subject | Investment | en_US |
| dc.title | The Impact of China Tax Reform on Taiwan`s Direct Investment | zh_TW |
| dc.type | thesis | en |
| dc.relation.reference | English Version | zh_TW |
| dc.relation.reference | 1. Blomstrom, M., & Persson, H.(1983), Foreign Investment and Spillover efficiency in an underdeveloped economy: Evidence from the Mexican manufactory industry. World Development, No.11. | zh_TW |
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| dc.relation.reference | 3. Cheng, L. K. and Kwan, Y. K.(2000), What are the Determinants of Location of Foreign Direct Investment? The China Experience. Journal of International Economics, No.51. | zh_TW |
| dc.relation.reference | 4. Coughlin, C. C. and Segev, E.(2000), Foreign Direct Investment in China: A Spatial Econometric Study. The World Economy, No.23. | zh_TW |
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| dc.relation.reference | 7. Hsiao, Frank S. T. and Hsiao, Mei-Chu W.(2004), The chaotic attractors of foreign direct investment-Why China? A panel data analysis, Journal of Asian Economics, No.15. | zh_TW |
| dc.relation.reference | 8. Tung, Samuel, and Cho Stella(2001), Determinants of regional investment decisions in China: An econometric model of tax incentive policy, Review of Quantitative Finance and Accounting | zh_TW |
| dc.relation.reference | 9. Vernon, R.(1966), International Investment and International Trade in the Product Cycle. Quarterly Journal of Economics. | zh_TW |
| dc.relation.reference | Chinese Version | zh_TW |
| dc.relation.reference | 1. Chang, Ming-Lei(1994), The mainland investment tax planning practice, Yang-Zhi Series | zh_TW |
| dc.relation.reference | 2. Chen, Xie-Wu(1994), The mainland tax classroom, Yua-Dan Press. | zh_TW |
| dc.relation.reference | 3. Cross-Strait Economic Statistics Monthly, No.146 - No.166 Executive Yuan Mainland Affairs Council. | zh_TW |
| dc.relation.reference | 4. Ho, Yung-Ching(1993), The study of the motivation and behavior of Taiwanese investment in China, the Republic of China Institute of Management Science. | zh_TW |
| dc.relation.reference | 5. Huang, Jr-Tsung(2003), The foreign enterprises in mainland China more efficient production-to the industrial sector as an example. Prospect Foundation Volume IV of the first quarterly period. | zh_TW |
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| dc.relation.reference | 8. Hung, Zhao-Hui(2003), Unemployment Rate in China: People Knew Well but Could Not Tell the Number, Hong Kong: Economic Herald. | zh_TW |
| dc.relation.reference | 9. Kao, Zhang(2001), Taiwan businessmen in mainland China local business and its implications for Taiwan, Taipei : China Economic Research. | zh_TW |
| dc.relation.reference | 10. Kao, Zhang(1994), Economic Reform in China and Cross-Strait Economic and Trade Relations, Taipei: Wu-Nan Press. | zh_TW |
| dc.relation.reference | 11. Li, Bi-Chang,(1988), China`s foreign tax legal system, Law Press. | zh_TW |
| dc.relation.reference | 12. Li, Hai-Po and Liu, Xue-Dai(1999), China`s tax system, Li-Xin Accounting Press. | zh_TW |
| dc.relation.reference | 13. Li, Hua-De and Hsieh, Zhang-Hong(1984), The Income Tax Policy and Taiwan’s Economic Development, Public Finance Review. | zh_TW |
| dc.relation.reference | 14. Liu, Chang-Yong, Hong, Zhen-cong, Yu, Hui-Yun(1993), Taiwan businessmen’s status study of investing in the China, R.O.C. Management Science Institute. | zh_TW |
| dc.relation.reference | 15. Liu, Fang-Rong(2000), The investment practices in China(4) : Financial Operations and Tax Planning, Lian-Jin Press. | zh_TW |
| dc.relation.reference | 16. Liu, Zuo(2004), Chinese tax system, Intellectual Property Press. | zh_TW |
| dc.relation.reference | 17. Liu, Zuo(2006), China`s tax system overview, Economic Science Press. | zh_TW |
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| dc.relation.reference | 20. Taipei Association for the Advancement of Managers, Taiwan Living magazine, the Executive Yuan Mainland Affairs Council. | zh_TW |
| dc.relation.reference | 21. Wang, Jian-Quan(1999), The Review of the Industry Upgrade Regulation and the Impact on Taiwan’s Economy, Chunghua Institution for Economic Research. | zh_TW |
| dc.relation.reference | 22. Wang, Jin-Kai(2001), Discuss About Tax Policy of Encouraging the Small and Medium –Sized Enterprise Development, Public Finance Review. No.33. | zh_TW |
| dc.relation.reference | 23. Yang, Shu-Qing(1994), The Comparative Study for the two sides of cross strait and the discussion of the Taiwanese businessmen’s Tax Planning in China. | zh_TW |
| dc.relation.reference | Online Sources | zh_TW |
| dc.relation.reference | 1. http://www.mac.gov.tw/ Mainland Affairs Council, Executive Yuan | zh_TW |
| dc.relation.reference | 2. http://www.chinabiz.org.tw/ Taiwan Businessmen in Mainland China Economic and Trade | zh_TW |
| dc.relation.reference | 3. http://www.moeaic.gov.tw/Investment Commission, MOEA | zh_TW |
| dc.relation.reference | 4. http://www.chinatax.gov.cn/n480462/index.html State Administration of Taxation | zh_TW |
| dc.relation.reference | 5. http://www.stats.gov.cn/ National Bureau of Statistics of China | zh_TW |
| dc.relation.reference | 6. http://www.tdctrade.com/chinaguide/chi/index.htm/ Hong Kong Trade Development Council | zh_TW |
| dc.relation.reference | 7. http://www.mofcom.gov.cn/ Ministry of Commerce of the People’s Republic of China | zh_TW |
| item.languageiso639-1 | en_US | - |
| item.grantfulltext | open | - |
| item.openairetype | thesis | - |
| item.fulltext | With Fulltext | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_46ec | - |
| item.cerifentitytype | Publications | - |
| Appears in Collections: | 學位論文 | |
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