| Summary: | 碩士 === 逢甲大學 === 會計與財稅所 === 99 === Mainland China, since the founding in 1949, the establishment of the tax system reform has experienced many times. In order for the booming economy in the reform and opening up, in order to attract foreign companies come and invest according to the source of funds, so the implementation of domestic and foreign companies are not the same. The two different corporate income tax law are implemented, and many of the tax incentives given to foreign companies, including tax deductions, lower tax rates and so on. The implementation really attracted many foreign investments; the Chinese mainland''s economic development trend has gradually. In 2001, China joined the World Trade Organization (WTO) as a full member, under the impact of globalization, China is facing the dual-track enterprise income tax law is not suitable for global economic development trends in recent years, and foreign company development increasing wave of reform trends has been obvious show this method has been not applied. In the March 16, 2007, the Tenth National People''s Congress examined and adopted the fifth meeting of the "PRC Enterprise Income Tax Law," beginning in January 1, 2008 implementation of the "new Enterprise Income Tax Law."
Listed companies in China are mostly changed from state-owned enterprises, so change tax policy is bear the brunt of most listed companies. Tax reform may affect the operation of listed companies, so this research will explore in China for the implementation of reform policies on the mainland after the operating performance of listed companies to do the impact of empirical analysis.
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