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祖国大陆制造企业的基本税率远高于台湾地区制造企业;祖国大陆对台湾地区特定制造行业的投资吸引作用明显;但祖国大陆给予台商的潜在税收优惠政策要远远多于台湾地区,而且优惠幅度也高于台湾地区;税收优惠是吸收台商大批投资祖国大陆的重要原因之一。
The basic tax rate of the motherland’s mainland-made manufacturing enterprises is much higher than that of the manufacturing enterprises in Taiwan. The motherland’s mainland attracts the investment in the specific manufacturing industries in Taiwan significantly. However, the mainland’s mainland government offers far more potential tax incentives to Taiwanese businessmen than in Taiwan. The rate is also higher than that in Taiwan. Tax concessions are one of the important reasons for absorbing a large number of Taiwanese businessmen investing in the motherland.