Chia Jen CHANG, Silu ZHANG, Tai Lung CHOU

ANALYSIS THE POLITICAL AND ECONOMIC FACTORS OF ANTIINCOME TAX AVOIDANCE SYSTEM BETWEEN TAIWAN AND CHINA

This study found that the main reasons, which lead to a more stringent AntiIncome Tax Avoidance in China than in Taiwan, are as follows by analysis the differences of Cross-Strait (Taiwan and China) Anti-Income Tax Avoidance policies and the process of law regulation. First, the executive department in China has higher autonomy to regulate Anti-Income Tax Avoidance; whereas Taiwan’s regulations need to reflect citizens’ demand. Second, foreign-funded enterprises have less impact on Anti-Income Tax Avoidance in China; however, multinational enterprises in Taiwan have strong influence on it. Third, China has the large scale of domestic market, but Taiwan is a typical export-oriented economic system. Forth, most multinational enterprises in China are belonged to central government. Nevertheless, they are private-owned in Taiwan

Keywords:

Anti-Income Tax Avoidance System, Transfer Pricing System, Cross-Strait (Taiwan and China),

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