海峡两岸租税协调问题研究

A Study on Tax Coordination across the Taiwan Straits

随着海峡两岸经济交往的不断扩大,租税管理和协调已逐步成为两岸经贸往来过程中需要考虑和解决的热点问题。本文从两岸租税协调的意义入手,探索了两岸租税协调的重点内容。

With a rapid growth of economic relations and trade across the Taiwan Straits, tax administration and coordination has gradually become a hot issue which needs careful consideration and proper solution. Starting from an analysis of significance of tax coordination, this paper explores some key points in tax coordination across the Straits.