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| Title | 中國大陸新企業所得稅對高科技台商的影響─個案分析 The Impact of New Enterprise Income Tax Law of PRC on Taiwanese High-Tech Enterprises in China- Case Study Analysis |
| Creator | 張婷婷 Chang, Ting Ting |
| Contributor | 黃智聰 Huang, Jr Tsung 張婷婷 Chang, Ting Ting |
| Key Words | 兩稅合一 新企業所得稅法 稅務改革 稅收優惠 Enterprise Income Tax Law of PRC Taxation Reform in China Tax Incentives Tax integration in China |
| Date | 2007 |
| Date Issued | 14-Sep-2009 13:35:59 (UTC+8) |
| Summary | 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. |
| 參考文獻 | Books 1. Buckley, Peter J. Mark Casson（1976）, The Future of the Multinational Enterprise, New York: Holmes and Meier Publishers 2. Chang Cheng-chung (2001), “Comparison between Chinese and Taiwanese taxations”, Master’s thesis, Department of Accounting, Chung Yuan Christian University 3. Chang Te-chun (2003), “Research on the impact of China’s policies and laws governing investments by foreign-funded businesses on Taiwanese businesses’ investment in China”, Master’s thesis, Department of Accounting, Soochow University 4. Chang Hui-wen (2002), “Comparison between China’s foreign-funded enterprise income tax and Taiwan’s business income tax”, Master’s thesis, Department of Accountancy, National Taipei University 5. Chen Ching-yi (2003), “The impact of China and Taiwan’s entrances into WTO on the tax laws and its countermeasures”, Master’s thesis, Division of economics and trade, Institute of Accounting and Taxation, Feng Chia University 6. Chen Lian-Fa (1995), A Study on Foreign Business Tax System, studying and analyzing tax law principles. 7. Chiu Yu-Rong (1998), A Study on Law Issues of Foreign Invested Enterprise in China, from the viewpoint of law. 8. Coyne E. J.(1994), An Articulated Analysis Model for FDI Attraction into Developing Countries.Florida: Nova South eastern University. 9. Ding Ya-Ning (2005), A Study of China Enterprise Income Tax Reform, to examine from the law and financial view the trend of China New Enterprise Income Tax. 10. Dunning,J. H. (1997) Trade, Location of Economic Activity and the Multinational Enterprise: A Search for an Eclectic Approach. In B. Ohlin, P. O. Hesselborn and P. M. Wijkman, eds., The International Allocation of Economic Activity. London: Macmillan. 11. Hong Shu-Hui (1999), A Simulation Analysis of Mainland Value Added Tax-Export Tax Refund. 12. Huang Chi-ying (2001), “The impact of China’s tax preferences on its high-tech industry---National high-tech districts”, Master’s thesis, Division of economics and trade, Tangkang University Graduate Institute of China Studies 13. Kojima, Kiyoshi（1978）, Direct Foreign Investment: A Japanese Model of Multinational Business Operation, New York: Praeger Publishers 14. Liu Cheng-Fang (1999), A Study on China Circulating Tax. 15. Liao Li-tung (1995), “The comparison of Chinese and Taiwanese income taxes in tax laws”, Master’s thesis, Tunghai University, Master in Department of Law and Graduate Legal Studies 16. Liao Fu-shiang (2002), “Research on factors that influence Taiwanese businesses’ decision to invest in China”, Master’s thesis, Institute of Public Finance, National Chengchi University 17. Lu Shu-ching (2001), “Research on preferential enterprise income tax measures in China and Taiwan”, Master’s thesis, Department of Accounting, Chung Yuan Christian University 18. Peng Ching-Wei (1999), A Study on Income Tax System of Domestic/Foreign Invested Enterprise in China. 19. Pei chun-kai (2002), “Research on the correlations between China’s tax preferences and the outward relocation of Taiwanese businesses”, Master’s thesis, Institute of Public Finance, National Chengchi University 20. Shih Bing-chung (1997), “The impact of China’s tax reform on Taiwanese businesses’ investment in China”, Master’s thesis, Institute of Mainland-China Research, National Dong-Hwa University 21. Shieh Ming-shun (2001), “Research on the preferential tax measure and tax planning of Taiwan-listed (including OTC-listed) businesses for the investment in China”, Master’s thesis, Department of Accounting, Chung Yuan Christian University 22. Ting Ya-ning (2005), “Research on China’s enterprise income tax reform”, Master’s thesis, National Taiwan University 23. Tsai Shu-Chen (1999), A Study on Tax Dodge of China Value Added Tax. 24. Wang Shu-ching (2002), “Taiwanese businesses’ arrangement and tax planning for investing in China ---and a case study on a listed company”, Master’s thesis, Department of Accounting, National Chengchi University 25. Yu Ming-ting (2000), “The concerns of preferential tax measures and tax burden of Taiwanese businesses for their investment in China”, Master’s thesis, Division of economics and trade, Institute of Accounting and Taxation, Feng Chia University Journal Articles 1. Jhu wei cyun and Tian shu ying (2006), The trend and influence of combination of China’s domestic and foreign enterprise income tax law, Taiwan Economic research Journal, 29(7): 62-72 2. Svejnar,J. and Smith,S.C.(2005), The Economics of Joint Venture in less Developed Countries.Quarterly Journal Of Economics, 2 :149-167 3. Tang,R.Y.W.(2005), Environmental Variables of Multinational Transfer Pricing: AU.K Perspective[J]. Journal of Business Finance & Accounting, 19 :4-8 4. Shen, Kun-Rong, Lee Jia (2003), Study on the experience of China’s trade development and economic growth, 5:32-40 5. Wang, Li-Ping (2005), Understanding the situation of “the false FDI”, Jhe Jiang Finance. 6. Lei, Kuang-Ping (2006), The influence of Enterprise Income Tax reform on FDI in China, Tax Research, 251: 38 7. Ga, Jing-Jyuna, Jiang, Siou-Jyuna (2006), The situation of “The False FDI” in China, Special Economic Zone. 8. Liu, Jiang-Wen (2007), The tax rate of Enterprise Income Tax Law should consider multi-benefit of different unit, Law Daily. 9. Fang, Hwei-Rong (2007), The Influence and respond of the Enterprise Income Tax Law of PRC on Taiwanese Enterprises, International Finance Reference, 12(54)：124-135 10. Wu, De-Fong, Syu, li-Jhen (2007), The Changes of Enterprise Income Tax Law of PRC and Taiwanese Enterprises’ Strategies, Accounting Research Monthly, 258：50-59 11. Sie, De-Chang (2007), The Combination of the Enterprise Income Tax Law of PRC is Good for Fair Competition in China, Tax, 1999:36-37, 2001:37-39 12. Cai, Hong-Ming (2007), The influence of the Implementation of Enterprise Income Tax Law of PRC, Leaming Development,3(613):114-123 13. Wu, Yao-Yan (2008), The Influence of China’s investment environment on Taiwanese Businesses, IBT Security Monthly, 114:51-61 14. Wu, Yuang-Ran (2008), The Implementation of the Enterprise Income Tax Law of PRC─Adjustment of the Operation Strategy to Reduce the Impact, Teema Times, 3:84-86 15. Gao-Chang, Chang, Jhih-Hwei (2008), The Influence of Changes of System and Policy on Taiwanese Enterprise investment in China, Institute of National Policy Research. 16. Chen, De-Sheng (2008), The Economic Development of Yantze River Delta and the Investment Prosperity of Taiwanese Business, Institute of National Policy Research. 17. Gneg-Su，Global Enchase (2008), Land Resorce and the Strategic Choice of Taiwanese Businesses in Pearl River Delta, Institute of National Policy Research. Web resources 1. http://www.chinabiz.org.tw 2. http://www.unctad.org 3. http://www.fdi.gov.cn 4. http://big5.mofcom.gov.cn 5. http://www.stats.gov.cn 6. http://www.ctaxnews.net.cn 7. http://www.chinatax.gov.cn |
| Description | 碩士 國立政治大學 中國大陸研究英語碩士學程(IMCS) 95925002 96 |
| 資料來源 | http://thesis.lib.nccu.edu.tw/record/#G0095925002 |
| Type | thesis |
| 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 |
| dc.relation.reference (參考文獻) | Books | zh_TW |
| dc.relation.reference (參考文獻) | 1. Buckley, Peter J. Mark Casson（1976）, The Future of the Multinational Enterprise, New York: Holmes and Meier Publishers | zh_TW |
| dc.relation.reference (參考文獻) | 2. Chang Cheng-chung (2001), “Comparison between Chinese and Taiwanese taxations”, Master’s thesis, Department of Accounting, Chung Yuan Christian University | zh_TW |
| dc.relation.reference (參考文獻) | 3. Chang Te-chun (2003), “Research on the impact of China’s policies and laws governing investments by foreign-funded businesses on Taiwanese businesses’ investment in China”, Master’s thesis, Department of Accounting, Soochow University | zh_TW |
| dc.relation.reference (參考文獻) | 4. Chang Hui-wen (2002), “Comparison between China’s foreign-funded enterprise income tax and Taiwan’s business income tax”, Master’s thesis, Department of Accountancy, National Taipei University | zh_TW |
| dc.relation.reference (參考文獻) | 5. Chen Ching-yi (2003), “The impact of China and Taiwan’s entrances into WTO on the tax laws and its countermeasures”, Master’s thesis, Division of economics and trade, Institute of Accounting and Taxation, Feng Chia University | zh_TW |
| dc.relation.reference (參考文獻) | 6. Chen Lian-Fa (1995), A Study on Foreign Business Tax System, studying and analyzing tax law principles. | zh_TW |
| dc.relation.reference (參考文獻) | 7. Chiu Yu-Rong (1998), A Study on Law Issues of Foreign Invested Enterprise in China, from the viewpoint of law. | zh_TW |
| dc.relation.reference (參考文獻) | 8. Coyne E. J.(1994), An Articulated Analysis Model for FDI Attraction into Developing Countries.Florida: Nova South eastern University. | zh_TW |
| dc.relation.reference (參考文獻) | 9. Ding Ya-Ning (2005), A Study of China Enterprise Income Tax Reform, to examine from the law and financial view the trend of China New Enterprise Income Tax. | zh_TW |
| dc.relation.reference (參考文獻) | 10. Dunning,J. H. (1997) Trade, Location of Economic Activity and the Multinational Enterprise: A Search for an Eclectic Approach. In B. Ohlin, P. O. Hesselborn and P. M. Wijkman, eds., The International Allocation of Economic Activity. London: Macmillan. | zh_TW |
| dc.relation.reference (參考文獻) | 11. Hong Shu-Hui (1999), A Simulation Analysis of Mainland Value Added Tax-Export Tax Refund. | zh_TW |
| dc.relation.reference (參考文獻) | 12. Huang Chi-ying (2001), “The impact of China’s tax preferences on its high-tech industry---National high-tech districts”, Master’s thesis, Division of economics and trade, Tangkang University Graduate Institute of China Studies | zh_TW |
| dc.relation.reference (參考文獻) | 13. Kojima, Kiyoshi（1978）, Direct Foreign Investment: A Japanese Model of Multinational Business Operation, New York: Praeger Publishers | zh_TW |
| dc.relation.reference (參考文獻) | 14. Liu Cheng-Fang (1999), A Study on China Circulating Tax. | zh_TW |
| dc.relation.reference (參考文獻) | 15. Liao Li-tung (1995), “The comparison of Chinese and Taiwanese income taxes in tax laws”, Master’s thesis, Tunghai University, Master in Department of Law and Graduate Legal Studies | zh_TW |
| dc.relation.reference (參考文獻) | 16. Liao Fu-shiang (2002), “Research on factors that influence Taiwanese businesses’ decision to invest in China”, Master’s thesis, Institute of Public Finance, National Chengchi University | zh_TW |
| dc.relation.reference (參考文獻) | 17. Lu Shu-ching (2001), “Research on preferential enterprise income tax measures in China and Taiwan”, Master’s thesis, Department of Accounting, Chung Yuan Christian University | zh_TW |
| dc.relation.reference (參考文獻) | 18. Peng Ching-Wei (1999), A Study on Income Tax System of Domestic/Foreign Invested Enterprise in China. | zh_TW |
| dc.relation.reference (參考文獻) | 19. Pei chun-kai (2002), “Research on the correlations between China’s tax preferences and the outward relocation of Taiwanese businesses”, Master’s thesis, Institute of Public Finance, National Chengchi University | zh_TW |
| dc.relation.reference (參考文獻) | 20. Shih Bing-chung (1997), “The impact of China’s tax reform on Taiwanese businesses’ investment in China”, Master’s thesis, Institute of Mainland-China Research, National Dong-Hwa University | zh_TW |
| dc.relation.reference (參考文獻) | 21. Shieh Ming-shun (2001), “Research on the preferential tax measure and tax planning of Taiwan-listed (including OTC-listed) businesses for the investment in China”, Master’s thesis, Department of Accounting, Chung Yuan Christian University | zh_TW |
| dc.relation.reference (參考文獻) | 22. Ting Ya-ning (2005), “Research on China’s enterprise income tax reform”, Master’s thesis, National Taiwan University | zh_TW |
| dc.relation.reference (參考文獻) | 23. Tsai Shu-Chen (1999), A Study on Tax Dodge of China Value Added Tax. | zh_TW |
| dc.relation.reference (參考文獻) | 24. Wang Shu-ching (2002), “Taiwanese businesses’ arrangement and tax planning for investing in China ---and a case study on a listed company”, Master’s thesis, Department of Accounting, National Chengchi University | zh_TW |
| dc.relation.reference (參考文獻) | 25. Yu Ming-ting (2000), “The concerns of preferential tax measures and tax burden of Taiwanese businesses for their investment in China”, Master’s thesis, Division of economics and trade, Institute of Accounting and Taxation, Feng Chia University | zh_TW |
| dc.relation.reference (參考文獻) | Journal Articles | zh_TW |
| dc.relation.reference (參考文獻) | 1. Jhu wei cyun and Tian shu ying (2006), The trend and influence of combination of China’s domestic and foreign enterprise income tax law, Taiwan Economic research Journal, 29(7): 62-72 | zh_TW |
| dc.relation.reference (參考文獻) | 2. Svejnar,J. and Smith,S.C.(2005), The Economics of Joint Venture in less Developed Countries.Quarterly Journal Of Economics, 2 :149-167 | zh_TW |
| dc.relation.reference (參考文獻) | 3. Tang,R.Y.W.(2005), Environmental Variables of Multinational Transfer Pricing: AU.K Perspective[J]. Journal of Business Finance & Accounting, 19 :4-8 | zh_TW |
| dc.relation.reference (參考文獻) | 4. Shen, Kun-Rong, Lee Jia (2003), Study on the experience of China’s trade development and economic growth, 5:32-40 | zh_TW |
| dc.relation.reference (參考文獻) | 5. Wang, Li-Ping (2005), Understanding the situation of “the false FDI”, Jhe Jiang Finance. | zh_TW |
| dc.relation.reference (參考文獻) | 6. Lei, Kuang-Ping (2006), The influence of Enterprise Income Tax reform on FDI in China, Tax Research, 251: 38 | zh_TW |
| dc.relation.reference (參考文獻) | 7. Ga, Jing-Jyuna, Jiang, Siou-Jyuna (2006), The situation of “The False FDI” in China, Special Economic Zone. | zh_TW |
| dc.relation.reference (參考文獻) | 8. Liu, Jiang-Wen (2007), The tax rate of Enterprise Income Tax Law should consider multi-benefit of different unit, Law Daily. | zh_TW |
| dc.relation.reference (參考文獻) | 9. Fang, Hwei-Rong (2007), The Influence and respond of the Enterprise Income Tax Law of PRC on Taiwanese Enterprises, International Finance Reference, 12(54)：124-135 | zh_TW |
| dc.relation.reference (參考文獻) | 10. Wu, De-Fong, Syu, li-Jhen (2007), The Changes of Enterprise Income Tax Law of PRC and Taiwanese Enterprises’ Strategies, Accounting Research Monthly, 258：50-59 | zh_TW |
| dc.relation.reference (參考文獻) | 11. Sie, De-Chang (2007), The Combination of the Enterprise Income Tax Law of PRC is Good for Fair Competition in China, Tax, 1999:36-37, 2001:37-39 | zh_TW |
| dc.relation.reference (參考文獻) | 12. Cai, Hong-Ming (2007), The influence of the Implementation of Enterprise Income Tax Law of PRC, Leaming Development,3(613):114-123 | zh_TW |
| dc.relation.reference (參考文獻) | 13. Wu, Yao-Yan (2008), The Influence of China’s investment environment on Taiwanese Businesses, IBT Security Monthly, 114:51-61 | zh_TW |
| dc.relation.reference (參考文獻) | 14. Wu, Yuang-Ran (2008), The Implementation of the Enterprise Income Tax Law of PRC─Adjustment of the Operation Strategy to Reduce the Impact, Teema Times, 3:84-86 | zh_TW |
| dc.relation.reference (參考文獻) | 15. Gao-Chang, Chang, Jhih-Hwei (2008), The Influence of Changes of System and Policy on Taiwanese Enterprise investment in China, Institute of National Policy Research. | zh_TW |
| dc.relation.reference (參考文獻) | 16. Chen, De-Sheng (2008), The Economic Development of Yantze River Delta and the Investment Prosperity of Taiwanese Business, Institute of National Policy Research. | zh_TW |
| dc.relation.reference (參考文獻) | 17. Gneg-Su，Global Enchase (2008), Land Resorce and the Strategic Choice of Taiwanese Businesses in Pearl River Delta, Institute of National Policy Research. | zh_TW |
| dc.relation.reference (參考文獻) | Web resources | zh_TW |
| dc.relation.reference (參考文獻) | 1. http://www.chinabiz.org.tw | zh_TW |
| dc.relation.reference (參考文獻) | 2. http://www.unctad.org | zh_TW |
| dc.relation.reference (參考文獻) | 3. http://www.fdi.gov.cn | zh_TW |
| dc.relation.reference (參考文獻) | 4. http://big5.mofcom.gov.cn | zh_TW |
| dc.relation.reference (參考文獻) | 5. http://www.stats.gov.cn | zh_TW |
| dc.relation.reference (參考文獻) | 6. http://www.ctaxnews.net.cn | zh_TW |
| dc.relation.reference (參考文獻) | 7. http://www.chinatax.gov.cn | zh_TW |