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近年来,台湾海峡两岸经贸、人员往来逐渐增多,据统计,至1992年底止,大陆地区已批准成立台商投资项目1.2万多个,协议投资额达89亿美元,台湾已成为大陆仅次于香港、美国的第三大投资来源地。作为与台湾隔海相望的厦门,以其地理、人文优势,被国务院辟为台商投资区,成为台商初涉大陆投资的首选地区,投资热潮经久不衰。至1992年底,累计批准台商投资670项,合同投济额15亿美元,分别占全部外来投资的40％的21％。在海峡两岸经贸、人员往来日益密切的情况下,税收关系问题随之衍生。那么,两岸经贸往来所涉及的税收有哪此问题亟需处理解决呢?本文拟作一些探讨。
In recent years, economic and trade exchanges between the two sides of the Taiwan Strait have gradually increased. According to statistics, by the end of 1992, more than 12,000 Taiwanese investment projects have been approved by the mainland. The amount of investment reached 8.9 billion U.S. dollars. Taiwan has become the second largest continent behind the mainland Hong Kong, the United States the third largest source of investment. As a gateway to Taiwan across the sea, Xiamen, with its geographical and cultural advantages, has been turned into a Taiwan investment zone by the State Council and has become the preferred region for Taiwanese businessmen to invest in the mainland for the first time. The investment boom is enduring. By the end of 1992, a total of 670 Taiwanese investments had been approved with a contractual amount of 1.5 billion U.S. dollars, accounting for 21% of the total foreign investment respectively. As the two sides of the strait trade and economy are getting closer and closer, the problem of tax relations is followed. So, what problems need to be solved in the taxation of cross-Strait economic and trade exchanges? This article is intended to make some discussions.