| Summary: | 碩士 === 東吳大學 === 會計學系 === 104 === China began the reform and opening-up policy since 1970s, with the rapid economic growth, people are more wealthy. It was published by UNWTO that there were 83 million Chinese people went abroad for tour and spent 102billion US dollars in the world in 2012. It also predicts that the tourist population will reach 1.5 billion in 2020, and will have 100 million Chinese travel abroad, create 94 billion US dollar income per year, becoming the fourth largest tourist population country in the world. To implement his own political view, is that to boost the domestic economy, before been elected, President Ma Ying-jeou gradual left a ban for Chinese mainland tourism to travel to Taiwan on July 18 2008. Until end of December 2013 , there were 8.224 million Chinese mainland tourist traveled to Taiwan, It created about 590 billion NT dollar of foreign exchange income. This research is to analysis the impact of the tourism industry tax revenue of business tax and profit-seeking enterprise income tax from 2008 to 2014 after the government gradually left a ban for Chinese mainland tourists to travel to Taiwan. And try to find out whether the Hong Kong investors took the tourism profit away. This research discovers (1)Increase the number of Chinese mainland tourists was obviosuly helpful of the tourism industry tax revenue of business tax and profit-seeking enterprise income tax .(2)The native investors got the ratio of divident more than the foreign investors' every year after the government gradually left a ban for Chinese mainland tourism to travel to Taiwan. Therefore, it didn't find out that Hong Kong investors took the tourism profit away.
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