海峡两岸反避税现状及税收协调

Current Situations of Anti-tax-avoidance and Tax Coordination across the Taiwan Straits

本文通过分析台资企业在大陆避税实际及税收协调现状,提出海峡两岸应尽快进行反避税交流与税收协调,实现两岸经济的共同繁荣。

Starting with an analysis on the status quo of tax avoidance of Taiwan-funded enterprises in China's Mainland and the practice of tax coordination across the Taiwan Straits, this paper proposes that both sides of the Straits should carry out the exchange of anti-tax-avoidance and tax coordination as soon as possible in order to attain mutual prosperity.