| 从两岸交流看两岸所得重复征税 |
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| 引用本文： | 宋立东,韩冰.从两岸交流看两岸所得重复征税[J].吉林省经济管理干部学院学报,2008,22(3):34-36. |
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| 作者姓名： | 宋立东 韩冰 |
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| 作者单位： | 长春税务学院,吉林,长春,130017 |
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| 摘 要： | 随着两岸交流的增多,两岸所得重复征税问题越来越受到关注。两岸现行的避免所得重复征税的基本条款在一定程度上能够缓解重复征税问题,但仍存在不足,应签订有关文件或制定相关政策,有效避免两岸所得的重复征税。
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| 关 键 词： | 两岸交流 重复征税 税收管辖权 |
On the Repeated Income Taxation of the Mainland and Taiwan |
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| SONG Li-dong,HAN Bing.On the Repeated Income Taxation of the Mainland and Taiwan[J].Journal of Jilin Province Economic Management Cadre College,2008,22(3):34-36. |
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| Authors: | SONG Li-dong HAN Bing |
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| Institution: | (Changchun Taxation College, Changchun, Jilin 130017, China) |
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| Abstract: | With the more communications of the mainland and Taiwan,the repeated income taxation becomes more and more concerned.The present regulations can avoid repeated income taxation in some degree,but they have some short- comings.We should make related policies to avoid repeated taxation effectively. |
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| Keywords: | Communications between the mainland and Taiwan Repeated income taxation Taxation control right |
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