【作者】 邱素兰；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2010， 博士

【摘要】 两岸经贸往来日趋白热化,为使台商了解两岸所得税法之异同,因此本论文乃将大陆企业所得税法与台湾所得税法中的营利事业所得税相比较,从租税架构、对课税所得额有重要影响之收入、成本、费用之认列标准及攸关纳税义务人权益之租税优惠等方面进行比较分析及汇总,以作为台商赴大陆投资决策之参考。本文研究重点系以台湾所得税法及其施行细则与大陆之企业所得税及其实施系则为基础,其它相关规定为辅,加以实务经验来比较两岸所得税法之异同。在研究过程中,由于两岸所得税法之立法方式不同,经比较后,发现大陆租税优惠较台湾明确且高,但大陆人民因纳税意识薄弱,致其租税处罚较台湾严厉,虽然大陆税收处罚体系完整,但内容偏重逃漏税的处罚,至于逃漏税以外的行为,其处罚多为原则性,不像台湾税法规范详尽；又两岸对营利事业未分配盈余之课税方式亦有很大的差异。本文结论分别针对大陆、台湾及后续研究者提出建议。对大陆之建议包括,为使税法之执行更公平合理,应严格实施税制法制化；为鼓励纳税义务人诚实申报,应采激励自新制度；为使两岸开创双赢之局面,应建立税务行政救济体系等。对台湾方面之建议,为避免造成纳税义务人之负担,拟建议将综合所得税及营利事业所得税分别立法；为鼓励投资,应实施再投资退税等。对后续研究者之建议方面,两岸实际税负之比较研究；实地访谈赴大陆投资之台商成功与失败之案例,将其汇总整理,并加以分析,以作为日后台商赴大陆投资之借镜与参考。更多还原

【Abstract】 The commercial exchange between Taiwan and China has been increasing in recent year, to make both sides’investors understand the similarity and difference of the income tax laws on the both sides of the Strait, this thesis compares the income tax that is applicable to enterprises in China against the business profit tax of the Taiwan income tax law. An analysis and a summary will be given regarding tax structure; income, cost and expenses that have important significance on taxed income; tax reduction pertaining to tax payer’s right. They will be used as reference for making investment decision in China for investors. The focus of this thesis will be based on the Taiwanese & Chinese income tax law and the regulations. Other related regulations will be the secondary focus and case study will also be included to compare the similarity and differences on the income tax law on both sides.During the research process, due to the difference of income tax legislation process on the both sides’,it has been found that Taiwanese taxation system is more in accordance with practice. However, tax punishment is more severe China. Another finding is that the taxation on business undistributed earning is rather different on both sides of the Start.The conclusion of the thesis consists of the recommendation for the Chinese and Taiwanese governments and investors and future researcher. The recommendations for the Chinese government include the taxation system should be revised to encourage tax payers to honestly declare tax. The recommendations for the Taiwanese government include the following:(1) deadlines concerning drawback should also be determined in the tax law to protect tax payers’rights; (2) digitalized relevant tax information to facilitate tax payers’general inquiry. The recommendation for future research direction is comparison study on the actual tax bearing on both sides of the Strait.更多还原