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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/63977

    Title: 中國大陸出口退免稅的租稅規劃與個案討論
    Authors: 黃飛雄;Huang,Fei-Hsiung
    Contributors: 管理學院高階主管企管碩士班
    Keywords: 免抵退;出口退免稅;租稅規劃方案;credit and refund;export tax refund;fiscal tax arrangement;the tax exemption
    Date: 2006-07-09
    Issue Date: 2014-05-08 15:39:27 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 台商到中國大陸投資面臨諸多外在環境條件的挑戰,是『台灣經驗』不易克服面對的,其中租稅法規問題佔不少因素,然租稅法規中又以流轉稅中的增值稅出口退免稅與台灣的租稅法規差異最大,中國大陸自1985年開始實行增值稅出口退稅政策,歷經近二十年來多次改革,不少台商因未做合理適當的租稅規劃造成稅收損失或抵觸相關的法令法規。
    ;The Taiwanese companies face a lot of outer environmental challenges, when they invest in the mainland. They are difficult to be overcome by the “Taiwan-experience”, including the fiscal tax, and especially, the biggest difference of the value-add tax in the circulating tax between Taiwan and the mainland. The rules of export tax refund of the value-add tax have been applied in mainland since 1985. A number of the Taiwanese companies suffered tax losses, because they took improper or contrary measures to the mainland’s tax policy in 20-year reform time.
    This paper will make a full study on the mainland’s export tax refund policy by the way of summarizing the laws, introducing the tax system and analyzing the operation of certain cases. The author make a comparison between export tax refund of the value-add tax and personal company, in order to show the benefit and the adjustments needed by the fiscal tax arrangement: 1.the tax exemption, credit and refund of the export and the transfer trading; 2.production by purchase and production by buyer’s materials; 3.the export by yourself and export by the trading company; 4. The export by yourself and export by agent; 5. the documents are full or not; 6. The foreign capital companies is free of tax when they purchase the domestic instruments .
    The target of the company is the profit. Thus the changes of the policy of the government will cause the changes of the company on their managing strategies. In a long run, if the Taiwanese companies want to make great profit, they should be aware of the government’s policy at any time , keep their management fit the law and improve the operating stream in their own company.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

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