| Summary: | 碩士 === 中原大學 === 會計研究所 === 100 === Abstract
The cross - strait enterprises should have a holistic view of the investment arrangement, operation planning, and the functional roles of their branches, subsidiaries. With the application on the tax preference and tax savings, the cross - strait enterprises can, furthermore, make the company's profits move upward and reduce their costs. It's a very important issue to organize a healthy tax structure which can meet the operational goals and enable enterprises to win their leading positions in the intense market competition. In fact, the impacts of the cross - strait tax difference on the mutual investments of Taiwanese and the mainland enterprises, are more and more. The players have to understand the relevant provisions of the regulations on both sides of the strait and to comply with the regulations, in order to avoid conflicts with the law or to be punished.
In this study, by taking the literature analysis, system studies and other research methods to analyze the Value - Added Taxes of the cross - strait enterprises, we can understand more on the process of VAT evolution and the implications of the tax reform in the political, economical and the international situations. Since VAT is the largest source of tax revenue in the cross - strait consumption tax system, an important source of national financial revenue, the players have to understand it clearly, in order to handle the financial management and tax management well.
Under the influence of various factors, such as the political, economical, and others, there have been all kinds of the tax policies. With the temporal and spatial background changes, the government regulators in different countries have changed the correspondent tax related policies and regulations. Following the changing steps, Taiwanese government and mainland China government also modified the VAT regulations many times.
From the evolution of the business tax system to the current VAT system, there are many differences in tax rates, tax rebates and tax-free provisions. In order to further beneficial to the cross - strait enterprises and being conducive to the deeper political and social integration in the future, it is necessary to have the substantially institutional innovation between Taiwan and mainland China.
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