| Summary: | 碩士 === 中原大學 === 會計研究所 === 100 === Abstract
Enterprises have many considerations when they make decisions as to which country to invest, such as a country’s economic condition, market, quality of labor, cost, infrastructure, location in the region, etc. However, governments offer various preferential policies as incentives, like preferential water and power charges, preferential financial policies, preferential tax and the planning of special zone, to appeal to enterprises and attract investments. To use Taiwan as an example, Taiwan has implemented long-term preferential tax treatment which began with the “Statute for the Encouragement of Investment” in the 1960s which was in force for 30 years. It was followed by the “Statute for Upgrading Industries” which was effective between 1991 and 2009. The “Statute for Industrial Innovation” has then taken effect since 2010. This series of statutes are incentives which represent Taiwan’s preferential policies. China, which is separated from Taiwan by a strait, also offers many preferential tax policies to benefit foreign enterprises in order to facilitate economic development and attract foreign investment. These policies have created unfairness in enterprise income tax between national enterprises and their foreign counterparts. The alignment of enterprise income tax between national and foreign enterprises was completed in 2008 after a few rounds of tax reforms with the enforcement of the new “Enterprise Income Tax Law”. Nevertheless, both sides across the Strait face the same problem of unbalanced fiscal account caused by tax reduction which is manifested in fiscal deficits or uneven distribution of income in some cases, and has put excessive burden on salary-earners due to the skewed government overall tax distribution in other cases. In addition, preferential tax policies cause huge economic gap between the central and local economies, or even among regional economies.
With the growing economic and trade ties across the Strait, to understand the enterprise income tax regimes and their statuses of implementation under highly frequent exchanges has become one of the essential and necessary tasks of enterprises. Generally speaking, preferential tax policies are products of the interaction among political, economic and social aspects. Therefore, this research adopts literature review and comparative research on systems to discuss the political and economic backgrounds behind such policies and interpret the implications of the series of preferential policies by applying tax theories as constructs amid highly frequent interactions across the Strait, which then forms the basis for discussion and analyses of the tax preferential policies of these two different economic entities.
Keyword：Enterprise Income Tax 、Tax Preference
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