| 海峡两岸税收协调问题研究 |
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| 引用本文： | 厦门市国家税务局课题组,李华泽,修兴高,罗绪富,付景红.海峡两岸税收协调问题研究[J].涉外税务,2011(7). |
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| 作者姓名： | 厦门市国家税务局课题组 李华泽 修兴高 罗绪富 付景红 |
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| 摘 要： | 中国大陆与中国台湾地区税制不同,又在税收管辖权领域存在矛盾,给两岸企业的投资与经营造成了一定障碍。本文从海峡两岸税收协调的必要性出发,回顾了两岸税收协调的实践,对海峡两岸进一步加强税收协调的方法进行了探讨。
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| 关 键 词： | 海峡两岸经济合作框架协议 海峡两岸 税收协调 |
A Study on Tax Coordination across the Taiwan Straits |
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| A Research Group from the State Tax Bureau in Xiamen.A Study on Tax Coordination across the Taiwan Straits[J].International Taxation In China,2011(7). |
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| Authors: | A Research Group from the State Tax Bureau in Xiamen |
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| Institution: | A Research Group from the State Tax Bureau in Xiamen |
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| Abstract: | The different tax systems and conflicting tax jurisdiction between the mainland and Taiwan district brings about obstacles for the investment and operation for the cross-strait enterprises. Starting from the necessity of tax coordination across the straits, this paper reviews the practice of tax coordination across the Taiwan Straits and makes an exploration on further strengthening tax coordination across the Straits. |
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| Keywords: | ECFA Across the Taiwan Straits Tax coordination |
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