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税收制度作为基本经济制度,对经济发展起着推动或阻碍作用。ECFA的签署为台海两岸(下称两岸)经济合作开创了新局面,也使两岸税收协调更为迫切。文章从两岸税收协调的必要性和紧迫性出发,针对两岸税收协调的现状和需求,对两岸税收协调的路径和措施进行了大胆探索,力求推进两岸税收协调的步伐,为进一步促进两岸经济合作发展服务。
As a basic economic system, the tax system plays a promoting or impeding role in economic development. The signing of the ECFA has created a new situation for the economic cooperation across the Taiwan Strait (hereinafter referred to as the “two sides of the Taiwan Strait”) and also made cross-Strait tax coordination more urgent. Starting from the necessity and urgency of tax coordination across the Taiwan Strait, the article makes a bold exploration of the ways and measures for tax coordination across the Taiwan Straits in the light of the status quo and demand of cross-Strait tax coordination and strives to promote the pace of cross-Strait tax coordination so as to further promote the economic cooperation and development between the two sides service.