两岸直航后的课税问题:差异与统一

两岸直接三通的课税问题主要发生在通航部分。本文首先对两岸税制进行比较,讨论了航运课税的基本模式、两岸现行的航运课税制度差异及由此带来的对航运业的影响。指出,为实现两岸直航后的贸易顺利发展,应实行两岸课税统一:即课税一致、互相免税。

Taxation Issue between the Two Sides of Taiwan Strait:Difference vs Standardization

Taxation problem resulted from thre e direct links between the two sides o f Taiwan strait mainly occurs in the link of travel.First of all,the essa y compares the taxation systems of tw o sides,discusses the basic form that taxation on travel takes and the difference of cu rrent taxation systems of travel between the two sides and its impact on th e air and shipping services.Finally,it poin ts out that to achieve smooth develop ment of trade after direct link of tra vel between the two sides,taxation of the two sid es should be standardized:uniform t axation,mutual exemption from taxa tion.