大陸增值稅改革之研究：全景分析

Abstract

本研究旨在研究大陸地區從1979年改革開放三十五以來增值稅與其相伴的營業稅的改革歷程，並探及相關的產品稅與消費稅等流轉稅種。本研究以全景視角，從歷史及理論出發，探索大陸地區的增值稅如何走到現在？大陸地區的增值稅現在的問題是什麼？大陸地區的增值稅未來會走向哪裡？本研究的發現將有助於台灣地區人民對大陸地區的政治、經濟與稅收的制度瞭解，有助於大陸台商企業投資的稅務籌劃，也可提供大陸當局最近深化增值稅改革的參考。

This thesis aims to study the value-added tax and accompanying sales tax reform along with relevant transaction taxes such as product tax and consumption tax in China since 1979 when the China’s “reform and open-up policy” was implemented. This study employs the panoramic analyses from the view point of history and theory to examine the following three questions: How China’s value-added tax evolves to current status? What problems the China’s current value-added tax has? And where will the China’s value-added tax go? The findings of this study are useful for people in Taiwan to understand the China’s political, economic and tax systems, for Taiwan’s entrepreneurs doing business in China. Suggestions in this study can also be referred for China’s authority in deepening reform of value-added tax in the near future.