| 英文摘要 |
After China joined WTO, China has opened its door to the outside world, in addition, crossing the WTO transition-period. Inevitably, China's tax revenue system will need to be reformed.Otherwise it will create an unfair environment for the domestic enterprise tax. In March 16, 2007,『Enterprise Income Tax Law』passed in the tenth session of National People's Congress fifth conference ., and started to implement in January 1, 2008. Two difference enterprises income tax laws merged a complete tax law, known as the 『incorporation of income tax law』. In the future, China will not divide the domestic and foreign enterprise, the enterprise income tax rate will merge with 25%.
Mainland China on January 1, 2008 implements the update ‘’enterprise income tax law’’, before the 『incorporation of income tax law』, the Taiwan enterprise mostly to enjoy 15% preferential tariff, as well as 『two years exempt the tax and tree years cut
tax in half』, but after two taxes rate merged, the tax rate will be raise to 25%, and has cancelled 『two years exempt the tax and tree years cut tax in half』. In addition, Taiwan enterprise, if mainland earnings and so on company dividend, interest and charter remit to overseas, must pay enterprise income tax, from alters to the scot 10% taxes tax-free. In addition, the new enterprise income tax law formulated the one whole set anti-tax avoidance measures, the serious impact the Taiwanese businessman that formerly use transfer pricing avoided enterprise income taxes.
Why will the paper aim at the following several directions to discuss the Chinese New Enterprise income tax influence the Taiwanese businessman as well as in accordance to the method:
One：. Mainland China Enterprise income tax evolution as well as the reform reason
Two： New enterprise income tax law content analysis
Three：New and old enterprise income tax law comparison
Four：New enterprise income tax law how to influence Taiwanese businessman and the solution method. |
