| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Wu, Wen-Chieh | en_US |
| dc.contributor.author (Authors) | 謝佳芳 | zh_TW |
| dc.contributor.author (Authors) | Hsieh, Chia-Fang | en_US |
| dc.creator (作者) | 謝佳芳 | zh_TW |
| dc.creator (作者) | Hsieh, Chia-Fang | en_US |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 18-Sep-2009 17:26:22 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 17:26:22 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 17:26:22 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094925022 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36195 | - |
| 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) | 94925022 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 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. From 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. In 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 1.1 MOTIVATION AND PURPOSE ……………………………………………..1 1.2 RESEARCH STRUCTURE ……………………………………………..2 1.3 RESEARCH METHOD ……………………………………………..4 1.4 THE EXPECTATION ……………………………………………..4 2 LITERATURE REVIEW…………………………………………………………….. ..……………………..6 2.1 THE EXTERNAL INVESTMENT THEORY 6 2.2 THE FACTORS OF FDI IN CHINA 9 2.3 THE ECONOMIC EFFECT OF THE TAX POLICY ON INVESTMENT 10 3 OVERVIEW OF TAX SYSTEM IN CHINA………………………………………………………..….11 3.1 HISTORY OF TAX DEVELOPMENT 11 3.2 THE CURRENT TYPE OF TAXES 13 4 THE ANALYSIS OF PREFERENTIAL TAX POLICY ON FDI……………………………………..15 4.1 CHINESE FAVORABLE TAX POLICY ON FDI 15 4.2 THE CURRENT TAX POLICY ON DOMESTIC AND FOREIGN BUSINESS 20 4.3 THE IMPORTANT EVENTS AND POLICIES OF FIE’S TAX EXEMPTION 25 5 RESEARCH ANALYSIS …………………………………………………………………………………..31 5.1 METHODOLOGY 31 5.2 DATA SOURCE 31 5.3 DESCRIPTIVE STATISTICS ANALYSIS…………………………………………………………………32 5.4 THE EXPECTATION 60 6 CONCLUSION AND SUGGESTION……………………………………………………………………..62 6.1 RESEARCH CONCLUSION 62 6.2 RESEARCH LIMITATION 65 6.3 RESEARCH SUGGESTION 66 TABLE OF FIGURES Figure 1-1 Research Structure 3 Figure 5-1 Taiwan Approved Outward Investment by Country (1991-2005) 33 Figure 5-2 China and Taiwan Unemployment Rate (1987-2005) 34 Figure 5-3 The GDP in Taiwan and Mainland China (1980-2006) 35 Figure 5-4 The Economic Growth in China and Taiwan (1979-2003) 36 Figure 5-5 Taiwan’s Investment in Mainland China(1991-2006) 41 Figure 5-6-1 Taiwan’s Investment in Mainland China by Region (1991-2006) 44 Figure 5-6-2 Taiwan’s Investment in Mainland China by Region (1991-2006) 44 Figure 5-7 Taiwan’s Investment in China by Province (1991-2006) 46 Figure 5-8 Taiwan’s Investment in China by Industry (1991-2006) 47 Figure 5-9 Taiwan’s Investment in Manufacturing Industry 48 Figure 5-10 Taiwan’s Investment in Real Estate 49 Figure 5-11 Taiwan’s Investment in Textile 50 Figure 5-12 Taiwan’s Investment in Service 50 Figure 5-13 Taiwan’s Investment in Communications 51 Figure 5-14 Taiwan’s Investment in Mining 51 Figure 5-15 Taiwan’s Investment in Mining 52 Figure 5-16 Taiwan’s Investment in Agriculture 52 Figure 5-17 Taiwan’s Investment in Manufacturing 53 Figure 5-18 Taiwan’s Investment in Accommodation 53 Figure 5-19 Taiwan’s FDI vs. GDP in China 56 Figure 5-20 Taiwan’s FDI vs. Unemployment Rate in China 56 Figure 5-21 Taiwan’s FDI vs. Salary Standard in China 57 Figure 5-22 Taiwan’s FDI vs. Price Index in China 58 Figure 5-23 Taiwan’s FDI vs. Infrastructure Standard in China 58 Figure 5-24 Taiwan’s FDI vs. Infrastructure Standard in China 59 Figure 5-25 Taiwan’s FDI vs. Education Standard in China 59 Figure 5-26 Taiwan’s FDI vs. Export Tax Rebate Rate in China 60 TABLE OF FIGURES Table 4-1 The Corporate Income Tax for Domestic and Foreign Enterprise 23 Table 4-2 Preferential Corporate Income Tax by Region 24 Table 4-3 China’s Important Tax Events and Policies 25 Table 5-1 Taiwan Approved Outward Investment by Country (1991-2006) 32 Table 5-2 Unemployment Rate in Taiwan and China (%) (1986-2005) 34 Table 5-3 The GDP in Taiwan and China US$million (1980-2003) 35 Table 5-4 The Economic Growth( %) (1980-2003) 36 Table 5-5 Taiwan’s Investment in China by Year unit/ US$1,000 (1991-2006) 40 Table 5-6 Taiwan’s Investment in China by Region unit/ US$1,000 (1991-2006) 43 Table 5-7 Taiwan’s Investment in China by Province unit/ US$million (1991-2006) 45 Table 5-8 Taiwan’s Investment in China by Industry unit/ US$1,000 (1991-2006) 47 Table 5-9 Descriptive Statistic Analysis of FDI and related Variables 54 Table 5-10 Correlation 55 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094925022 | en_US |
| dc.subject (關鍵詞) | FDI | en_US |
| dc.subject (關鍵詞) | FIE | en_US |
| dc.subject (關鍵詞) | VAT | en_US |
| dc.subject (關鍵詞) | Tax | en_US |
| dc.subject (關鍵詞) | Reform | en_US |
| dc.subject (關鍵詞) | Investment | en_US |
| dc.title (題名) | The Impact of China Tax Reform on Taiwan`s Direct Investment | zh_TW |
| dc.type (資料類型) | thesis | en |
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