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中国大陆与中国台湾地区税制不同,又在税收管辖权领域存在矛盾,给两岸企业的投资与经营造成了一定障碍。本文从海峡两岸税收协调的必要性出发,回顾了两岸税收协调的实践,对海峡两岸进一步加强税收协调的方法进行了探讨。
The tax system in mainland China and Taiwan of China is different and there are conflicts in the field of tax jurisdictions. This has caused some obstacles to the investment and management of enterprises across the Taiwan Strait. Based on the necessity of tax coordination across the Taiwan Strait, this article reviews the practice of tax coordination between the two sides of the Taiwan Straits and probes into ways to further strengthen tax coordination across the Taiwan Strait.