| dc.description.abstract | 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. | en_US |