| 海峡两岸制造业企业发展的税收政策分析 |
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| 引用本文： | 李廉水 梁凯. 海峡两岸制造业企业发展的税收政策分析[J]. 南京财经大学学报, 2006, 0(5): 1-6 |
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| 作者姓名： | 李廉水 梁凯 |
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| 作者单位： | 南京信息工程大学 江苏南京210044(李廉水)，东南大学 江苏南京210096(梁凯) |
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| 基金项目： | 教育部哲学社会科学研究重大课题攻关项目,项目编号03JZD0014，国家自然科学基金项目,项目编号70440010 |
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| 摘 要： | 大陆制造企业基本税率远高于台湾制造企业;大陆未开征消费税的电器、饮料以及水泥等所涉及的制造行业的台湾投资已占到累计总投资的40%多,表明大陆对台湾特定制造行业的投资吸引发挥了明显作用;大陆给予台商的潜在税收优惠政策要远远多于台湾,而且优惠强度也高于台湾;税收优惠是吸收台商大批投资大陆的重要原因之一。
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| 关 键 词： | 海峡两岸 制造业 税收 基本税率 潜在优惠 |
| 文章编号： | 1672-6049（2006）05-0001-06 |
| 收稿时间： | 2006-06-08 |
The Analysis of Tax Policy to the Development of the Cross -strait Manufacturing Enterprises |
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| LI Lianshui, LIANG Kai. The Analysis of Tax Policy to the Development of the Cross -strait Manufacturing Enterprises[J]. Journal of Nanjing University of Finance and Economics, 2006, 0(5): 1-6 |
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| Authors: | LI Lianshui LIANG Kai |
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| Affiliation: | 1. Nanjing University of Information Science and Technology, Nanjing 210044, China; 2. Southeast university, Nanjing 210096, China |
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| Abstract: | The basic tax rate of the manufacturing enterprise in Chinese mainland is much higher than in Taiwan.The investment of Taiwan in the manufacturing industry including electric production,drink,cement and so on which needn't pay the consumption tax in Chinese mainland accounts for 40 percents of the total investment to Chinese mainland,which indicates the policy plays an evident role in attracting the investment to Chinese mainland from the particular manufacturing industry of Taiwan.The quantity of the potential tax shield policy to Taiwan's business men from Chinese mainland is much more than from Taiwan,and either of the intensity of the tax shield policy.Above all,the tax shield is one of the important facts that promote the Taiwan's business men to invest in Chinese mainland. |
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| Keywords: | Cross-strait Manufacturing industry tax basic tax rate potential shield |
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