| dc.contributor.advisor | 黃智聰 | zh_TW |
| dc.contributor.advisor | Huang, Jr Tsung | en_US |
| dc.contributor.author (Authors) | 張婷婷 | zh_TW |
| dc.contributor.author (Authors) | Chang, Ting Ting | en_US |
| dc.creator (作者) | 張婷婷 | zh_TW |
| dc.creator (作者) | Chang, Ting Ting | en_US |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:35:59 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:35:59 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:35:59 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0095925002 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32292 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 中國大陸研究英語碩士學程(IMCS) | zh_TW |
| dc.description (描述) | 95925002 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | Mainland China has implemented two sets of income taxes systems for many years. One is for the foreign enterprise “1991 Promulgated Foreign Invested Enterprise and the Foreign Enterprise Income Tax Law” and another one to the domestic enterprise, “1993 promulgated Enterprise Income Tax Temporary Regulation”. The coexisted of two taxes not only resulted in unfair taxation but also created fake foreign enterprise phenomenon. It is especially difficult for people to accept this situation after China joined the World Trade Organization. The legislation conditions matured after speedy growth of Chinese economy. The Chinese government considered the current financial situation can withstand the impact on decrease in tax revenue after new tax law implemented and it met one of the current economic development targets of “nurture domestic enterprise”. On March 16, 2007, the “Enterprise Income Tax Law of the People`s Republic of China” (here in after referred it as the New Law) was eventually approved after many years of research. It surely will have profound influence on foreign enterprise including the Taiwanese businessmen. The purpose of the study is how the major changes of the New Law impacts the China investment of the Taiwanese businessmen. The structure of the study, other than abstract and conclusion, firstly, the author will discuss of the content of system and policy changes. Next, based on the major changes of the New Law, how they affect designed research method. Analyze and forecast its possible impact and influence on Taiwanese businessmen in the following categories: (1) tax incentive; (2) organization structure organization, and (3) tax risk. Finally, the author will propose the related action taken and suggestions on the impact. | zh_TW |
| dc.description.tableofcontents | Acknowledgement List of Tables List of Figures 1 Introduction 1.1 Motive and Purpose 1.2 Research Structure 1.3 Research Method 1.4 Research Characteristic and Expected Results 2 Literature Review 2.1 Multinational Enterprise Theory 2.2 Literatures on “Problems about taxation reform in Mainland China” 2.3 Literatures on “Problems of Taiwanese Businesses’ investment in China involving taxation 3 Overview of New Enterprise Income Tax Law and Implementation Rules of the PRC 3.1 The Backgrounds for Implementing Tax Integration System 3.2 An introduction to the New Enterprise Income Tax Law and the Implementation Regulations 4 Research Design and Implementation 4.1 Depth Interview 4.2 The Reasons for Selecting Interview Samples 4.3 Background of the Interview Companies 4.4 Interview Process 5 Research Results and Analysis 5.1 The Impact of change and cancellation of tax incentive on Taiwanese businessmen 5.2 From the structure planning observe Taiwanese enterprise’s tax burden to cost 5.3 The impact of new tax law’s tax risk on the enterprise 6 Conclusions and Suggestions 6.1 Research Limitation 6.2 Key points for reorganization of Taiwanese enterprise in order to face the New Law 6.3 Suggested strategies for Taiwanese businessmen on how to cope with the New LawReference Appendix: Interview Questions | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0095925002 | en_US |
| dc.subject (關鍵詞) | 兩稅合一 | zh_TW |
| dc.subject (關鍵詞) | 新企業所得稅法 | zh_TW |
| dc.subject (關鍵詞) | 稅務改革 | zh_TW |
| dc.subject (關鍵詞) | 稅收優惠 | zh_TW |
| dc.subject (關鍵詞) | Enterprise Income Tax Law of PRC | en_US |
| dc.subject (關鍵詞) | Taxation Reform in China | en_US |
| dc.subject (關鍵詞) | Tax Incentives | en_US |
| dc.subject (關鍵詞) | Tax integration in China | en_US |
| dc.title (題名) | 中國大陸新企業所得稅對高科技台商的影響─個案分析 | zh_TW |
| dc.title (題名) | The Impact of New Enterprise Income Tax Law of PRC on Taiwanese High-Tech Enterprises in China- Case Study Analysis | en_US |
| dc.type (資料類型) | thesis | en |
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