Tax Planning Methods for the Value-Added Tax of Mainland China

• Main Authors: Shu-Wen Chan, 詹淑雯
• Other Authors: Ming-Chin Chen
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/dcg33c

碩士 === 東吳大學 === 會計學系 === 93 === This study is to provide useful tax planning methods for Mainland China’s Value-Added Tax, and to survey the actual applications of these tax-planning methods. This research is carried out with Likert Scale to measure opinions of questionnaire subjects, including CPAs and Taiwanese businessmen in Mainland China. In addition, five experts are interviewed to explain the results of the questionnaires. These five experts include two CPAs, two financial executives of Taiwanese enterprises, and one Professor specializing in tax affairs of Mainland China. The findings of the questionnaires and interviews are as follows: I.Both CPAs and Taiwanese businessmen are inclined to favor the seven tax-planning methods proposed by this study, and there is no significant differences in their agreement among different groups of subjects. II.In practice, recommending or adopting the tax-planning methods proposed in this study are as follows: i.In general, most frequently adopted or recommended methods are to increase procurement of input taxes for tax-planning, and to choose appropriate export operation and tax refund methods for exporting products. ii.It is related with the scales of CPA firms whether to recommend the tax-planning methods of choosing filing status such as ordinary taxpayers or small-scale taxpayers, choosing appropriate filing status of importers for importing products, and choosing appropriate export operation and tax refund methods for exporting products. iii.Whether to adopt the tax-planning method of increasing procurement of input taxes is related with the investment scale of Taiwanese enterprises in Mainland China. III.There is a strong correlation between the approval and the recommendation or adoption for the following tax-planning methods: choosing filing status such as ordinary taxpayers or small-scale taxpayers, increasing procurement of input taxes, choosing appropriate filing status of importers for importing products, and choosing appropriate export operation and tax refund methods for exporting products. Our empirical results indicate there exist multiple options and tax-planning methods due to the features of Mainland China’s value-added tax system; consequently, there are opportunities for taxpayers to make tax-planning plans. The contents and results of this study provide detailed explanations on these tax-planning methods and guidance for implementation. Therefore, professionals and Taiwan businessmen in China to smooth their operation and reduce tax costs may use this thesis as a useful reference. Keywords: Value-Added tax of Mainland China, Value-Added Taxes, Tax-planning methods, Taiwan businessmen