碩士 / 中原大學 / 會計研究所 / 93 / There are successful and failed investments from Taiwanese in China. A few Taiwanese can start the business smoothly without hitch. The main reason is because that Taiwanese company does not know well about the laws in China, official style, the method how to deal with the officials, and how to manage the employees in China, also does not go deep into the circumstances of the investment in China.
From the experiences of Taiwanese company in China, they most complained about the customs procedure especially for the exporting company. The Taiwanese exporting company should particularly strengthen the environmental analysis on the local customs issue while selecting the investment location. As understanding some of Taiwanese companies were punished by big fine, moreover some of top management would be prohibited to move due to unaware of the relative rules about the customs.
The purpose of my study is for to submit the comments on the problems that Taiwanese company may happen. Therefore, my study aims firstly at the current investment status in China and the customs issues which Taiwanese company may be happened. The secondly I want to gather all the bonded rules together for the current status in China. By the way of collect data to realize the basic statute and practical operation about “processing trade bonded goods” and. realized the problem that Taiwanese company may face regarding processing business in China. The thirdly is to take the interview as a chance to realize the basic problem and to find the possible solution. My study eventually submits the relative comments based on the information analysis and interview.
The conclusion from my study is: the major reasons which cause the customs issue are normally due the insufficient knowledge about the law, dishonest business, uncompleted legal system, too many unnecessary customs procedures and improper internal management. The 5 directions of measures to avoid these problems happened are to build up the system, to make sure the administration, to realize the law, to know well about the investigation and discipline. From my point of view, the operator should have a right attitude and should value the estimation about the customs conditions and issues, that would decrease the Taiwanese business risk in China.
| Identifer | oai:union.ndltd.org:TW/093CYCU5385030 |
| Creators | Mei-Yun Huang, 黃美雲 |
| Contributors | Li- Hua KAO, 高儷華 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 113 |
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