关于海峡两岸税收关系的问题是随着两岸经贸关系深入发展而出现的新的、越来越突出的问题。目前，大陆正在进行税收制度的重大改革，这个问题更加引人注目。两岸税收问题涉及两岸社会生活与经济活动，与两岸人民的切身权益息息相关，对两岸关系的健康顺利发展影响重大。而且， The issue of tax relations across the Taiwan Strait is a new and growing issue that has emerged along with the in-depth development of the cross-Strait economic and trade relations. At present, the Mainland is carrying out a major reform of the tax system, which is even more conspicuous. The cross-Strait tax issue involves both social and economic activities and is closely linked to the vital rights and interests of people on both sides of the Strait, and has a significant impact on the healthy and smooth development of cross-Strait relations. and,