| 海峡两岸现行税种差异比较分析 |
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| 引用本文： | 王爱华.海峡两岸现行税种差异比较分析[J].亚太经济,2006(4):113-116,112. |
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| 作者姓名： | 王爱华 |
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| 作者单位： | 福建省地税局 |
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| 摘 要： | 论文以大陆租税分类及顺序为线索，就每一类租税中两岸共有税种或相似税种着重对其差异性进行比较分析，为两岸税收协调提供借鉴参考。
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| 关 键 词： | 海峡两岸 现行税种 差异比较 |
| 文章编号： | 1000-6052（2006）04-0113-04 |
A Comparison of the Difference of Current Taxation Items Between the Taiwan and Mainland |
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| Wang Aihua.A Comparison of the Difference of Current Taxation Items Between the Taiwan and Mainland[J].Asia-Pacific Economic Review,2006(4):113-116,112. |
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| Authors: | Wang Aihua |
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| Abstract: | The paper takes the classification and the order of the tax in the mainland as a clue , and focuses on analyzing the differences between the same or similar taxes that the mainland and Taiwan have, then provides the model reference for the tax coordination between the mainland and Taiwan . |
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| Keywords: | Two Sides Across The Taiwan Strait Present Tax Comparative Analyse |
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