碩士 / 中原大學 / 會計研究所 / 95 / Abstract
According to the statistics compiled by the Investment Commission of the Ministry of Economic Affairs, the amount of investment to China approved weighs largest in the amount of outward investment approved. There are many factors that affect the success or failure of Taiwanese firms in China. For Taiwanese firms that export mainly, the multifarious customs formalities and other related problems would play a decisive role in the oncoming operation and development.
This study proposes suggestions to improve the customs formalities Taiwanese firms have confront with. The current investment condition of China and the customs formalities Taiwanese firms faced are discussed first. Second, the file declaration regulations, procedures, and practices of imported and exported merchandise of foreign companies and imported bonded goods of trade business are summarized. Operations of transformation of business and its related customs formalities, foreign exchange operations, and tax practice problems are introduced. Regulations, methods, and practices of duty drawback of exported merchandise are also presented. Third, I use secondary data to analyze further the issues about custom and foreign exchange examination. Through understanding the crux of the problem, this study explores possible solutions. Finally, based on the results of my analysis, I propose suggestions.
The major results of this paper are summarized as follows. The custom problem is mainly caused by: managers do not fully understand regulations and audit approach of customs, incompleteness of related laws of China, low level of local law and order, complicated file declaration process, improper internal business management. Solving the problem should focus on building up proper systems, putting into effect, knowing well of regulative investigation, understanding the punishment. This study concludes that if managers fully understand the laws, know well of customs auditing, think highly of both assessing custom environment and effects of custom issues on the firm, then operational risks of Taiwanese firms in China should be greatly reduced.
| Identifer | oai:union.ndltd.org:TW/095CYCU5385001 |
| Date | January 2007 |
| Creators | Kuei-Mei Lee, 李桂媚 |
| Contributors | BERNARD YIH TSOU, JIU-YOUNG JIAN, 鄒翊, 簡俱揚 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 64 |
Page generated in 0.0028 seconds