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海峡两岸租税协调问题研究
引用本文:李顺明,李玉露. 海峡两岸租税协调问题研究[J]. 涉外税务, 2008, 0(9)
作者姓名:李顺明  李玉露
作者单位:1. 广西财经学院财政系,广西,南宁,530003
2. 南宁市地方税务局,广西,南宁,530022
摘    要:随着海峡两岸经济交往的不断扩大,租税管理和协调已逐步成为两岸经贸往来过程中需要考虑和解决的热点问题。本文从两岸租税协调的意义入手,探索了两岸租税协调的重点内容。

关 键 词:海峡两岸  经济合作  租税协调  合作共赢

A Study on Tax Coordination across the Taiwan Straits
Shunming Li,Yulu Li. A Study on Tax Coordination across the Taiwan Straits[J]. International Taxation In China, 2008, 0(9)
Authors:Shunming Li  Yulu Li
Abstract:With a rapid growth of economic relations and trade across the Taiwan Straits, tax administration and coordination has gradually become a hot issue which needs careful consideration and proper solution. Starting from an analysis of significance of tax coordination, this paper explores some key points in tax coordination across the Straits.
Keywords:Both sides of the Taiwan Straits Economic cooperation Tax coordination A win-win cooperation
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