自中國大陸改革開放以來，中國大陸吸引外來直接投資的政策就不斷提出，到了2009年，中國實際吸收的外商直接投資金額已達900.33億美元，超越美國而成為全球吸收外商直接投資最多的國家。2007年3月16日，中國大陸通過歷時數年研擬的「中華人民共和國企業所得稅法」，相關的實施條例於2007年12月16日公布，並於2008年1月1日實施，過去諸多租稅優惠均改適用新規定。根據我國經濟部的統計資料顯示，目前中國是我國對外投資最多的地區，且在2008年時，台商赴中國投資占我國對外總投資之比重達58%，根據過去的研究發現租稅優惠確實是多數台商赴中國投資的誘因之一，因此，大陸新企業所得稅法通過後，對於台商將失去廣泛享有的稅收減免及低稅率的優惠政策，大陸新企業所得稅法對台商之影響層面甚大。
因此，本研究欲探討之主題為大陸新企業所得稅法之規定是否會對台商產生影響，本研究實證結果發現：第一、大陸新企業所得稅法之規定會使得台商對大陸投資意願降低，且台商對大陸之投資比例自2007年大陸新企所稅法公布日之後會減少；第二、大陸新企所稅法之施行對台商電子業不會造成影響。整體而言，本研究結果與過去大陸企業所得法文獻所探討的一致，即中國大陸相關租稅優惠措施是影響台商投資意願因素之一，大陸新企業所得稅法之規定會使得台商赴大陸投資意願降低。 / Since the reform and opening-up in China began, more and more policy to attract foreign direct investment has been continually proposed in China. By 2009, the amount of the foreign direct investment in China has reached 90.033 billion U.S. dollars, surpassing the U.S. and any other countries in the world. Nowadays, China attracts the largest amount of the foreign direct investment in the world. On March 16, 2007, a new law— “Enterprise Income Tax Law of the People’s Republic of China”– was eventually approved in China. Later, implementation clauses of this law were announced on December 16, 2007, and then implemented on January 1, 2008. As a result, numerous tax incentives, which were applied in the past, now need to be changed to fulfill these new requirements. The statistics provided by Taiwan’s Ministry of Economic Affairs shows that, Taiwan’s foreign investment was mainly invested into China; moreover, in Taiwan’s total foreign investment in 2008, the percentage of Taiwanese investment in China is up to 58 percent. According to the previous finding, it shows that tax preferences is one of the major incentives to motivate Taiwanese businessmen to invest in China. Therefore, after the new Enterprise Income Tax Law is issued, a wide range of Taiwan companies will lose their advantages in tax breaks and low tax rates. It is obvious that the new Enterprise Income Tax Law of China greatly influences Taiwanese businessmen.
Therefore, this study aims to investigate whether the new China Enterprise Income Tax Act has an impact on Taiwanese businessmen. The empirical study of this survey shows two findings: first, China’s provisions of the new enterprise income tax law will diminish Taiwan businessmen's investment in China, and the proportion of Taiwanese investment in China has been decreased since China announced new enterprise income tax law in 2007; second, the implementation of China new tax law does not affect Taiwanese electronics industry.
To sum up, the results of this study have agreement with the view of previous literature about China new enterprise tax law. That is, China tax-related incentives is one of the factors to affect the motivation of Taiwan investment in China. Provisions of the new enterprise income tax law will discourage Taiwan businessmen’s will to invest in China.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0097353055 |
| Creators | 薛振宇 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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