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    題名: The Impact of China Tax Reform on Taiwan's Direct Investment
    作者: 謝佳芳
    Hsieh, Chia-Fang
    貢獻者: 吳文傑
    Wu, Wen-Chieh
    謝佳芳
    Hsieh, Chia-Fang
    關鍵詞: FDI
    FIE
    VAT
    Tax
    Reform
    Investment
    日期: 2006
    上傳時間: 2009-09-18 17:26:22 (UTC+8)
    摘要: China had experienced high-speed economic growth rate, and the FDI (Foreign direct investment) had played an important role. China usually adjusted tax rate to attract the FDI and achieve macro-control. After entering WTO, China started to cancel some foreign favorable tax policies to meet the requirement of WTO. Many scholars thus started to discuss the impact of tax reform and whether this tax reform would promote the industry upgrade.
    From the data of the Ministry of Commerce, we find that FDI from Taiwan had played an important role. It is because the racial relationship, same language, and near skin color could help overcome the barrier entering China market. What’s more important is that China had released many favorable tax policies, which can attract a lot of FDI.
    In this paper, we introduce the Chinese tax and do the empirical and penal data analysis from the statistic data which mainly focuses on the two tax reforms in 1994 and 2002. After doing this research, we wish we can realize the impact of China’s tax reform on Taiwan’s FDI. Moreover, we expect that this paper can benefit businesses when they are going to invest in China and can be the reference to both Taiwan’s and China’s government when they formulate the policy about the foreign investment.
    參考文獻: English Version
    1. Blomstrom, M., & Persson, H.(1983), Foreign Investment and Spillover efficiency in an underdeveloped economy: Evidence from the Mexican manufactory industry. World Development, No.11.
    2. Broadman, Harry G. and Sun, Xiaolun(1997), The Distribution of Foreign Direct Investment in China, World Bank Public.
    3. Cheng, L. K. and Kwan, Y. K.(2000), What are the Determinants of Location of Foreign Direct Investment? The China Experience. Journal of International Economics, No.51.
    4. Coughlin, C. C. and Segev, E.(2000), Foreign Direct Investment in China: A Spatial Econometric Study. The World Economy, No.23.
    5. Dunning, John H.(1988), Explaining International Production, London: Unwin Hyman Ltd.
    6. Globerman, S.(1979), Foreign Investment and ‘Spillover’ Efficiency Benefits in Canadian Manufacturing Industries. Canadian Journal of Economics.
    7. Hsiao, Frank S. T. and Hsiao, Mei-Chu W.(2004), The chaotic attractors of foreign direct investment-Why China? A panel data analysis, Journal of Asian Economics, No.15.
    8. Tung, Samuel, and Cho Stella(2001), Determinants of regional investment decisions in China: An econometric model of tax incentive policy, Review of Quantitative Finance and Accounting
    9. Vernon, R.(1966), International Investment and International Trade in the Product Cycle. Quarterly Journal of Economics.
    Chinese Version
    1. Chang, Ming-Lei(1994), The mainland investment tax planning practice, Yang-Zhi Series
    2. Chen, Xie-Wu(1994), The mainland tax classroom, Yua-Dan Press.
    3. Cross-Strait Economic Statistics Monthly, No.146 - No.166 Executive Yuan Mainland Affairs Council.
    4. Ho, Yung-Ching(1993), The study of the motivation and behavior of Taiwanese investment in China, the Republic of China Institute of Management Science.
    5. Huang, Jr-Tsung(2003), The foreign enterprises in mainland China more efficient production-to the industrial sector as an example. Prospect Foundation Volume IV of the first quarterly period.
    6. Huang, Ching-Xiong(2000),The research on Taiwan’s investment in China and the Operation result.
    7. Huang, Li-Huai(1995), The Feasibility Study of China Investment Tax Planning.
    8. Hung, Zhao-Hui(2003), Unemployment Rate in China: People Knew Well but Could Not Tell the Number, Hong Kong: Economic Herald.
    9. Kao, Zhang(2001), Taiwan businessmen in mainland China local business and its implications for Taiwan, Taipei : China Economic Research.
    10. Kao, Zhang(1994), Economic Reform in China and Cross-Strait Economic and Trade Relations, Taipei: Wu-Nan Press.
    11. Li, Bi-Chang,(1988), China's foreign tax legal system, Law Press.
    12. Li, Hai-Po and Liu, Xue-Dai(1999), China's tax system, Li-Xin Accounting Press.
    13. Li, Hua-De and Hsieh, Zhang-Hong(1984), The Income Tax Policy and Taiwan’s Economic Development, Public Finance Review.
    14. Liu, Chang-Yong, Hong, Zhen-cong, Yu, Hui-Yun(1993), Taiwan businessmen’s status study of investing in the China, R.O.C. Management Science Institute.
    15. Liu, Fang-Rong(2000), The investment practices in China(4) : Financial Operations and Tax Planning, Lian-Jin Press.
    16. Liu, Zuo(2004), Chinese tax system, Intellectual Property Press.
    17. Liu, Zuo(2006), China's tax system overview, Economic Science Press.
    18. Ricardo, D.(1817), Principles of Political Economy and Taxation, J. Murray: London.
    19. Sun, Ke-nan(1985), The Review of Taiwan’s Invest-Encouraged Regulation and Economic Efficiency, Chunghua institution for economic research.
    20. Taipei Association for the Advancement of Managers, Taiwan Living magazine, the Executive Yuan Mainland Affairs Council.
    21. Wang, Jian-Quan(1999), The Review of the Industry Upgrade Regulation and the Impact on Taiwan’s Economy, Chunghua Institution for Economic Research.
    22. Wang, Jin-Kai(2001), Discuss About Tax Policy of Encouraging the Small and Medium –Sized Enterprise Development, Public Finance Review. No.33.
    23. Yang, Shu-Qing(1994), The Comparative Study for the two sides of cross strait and the discussion of the Taiwanese businessmen’s Tax Planning in China.
    Online Sources
    1. http://www.mac.gov.tw/ Mainland Affairs Council, Executive Yuan
    2. http://www.chinabiz.org.tw/ Taiwan Businessmen in Mainland China Economic and Trade
    3. http://www.moeaic.gov.tw/Investment Commission, MOEA
    4. http://www.chinatax.gov.cn/n480462/index.html State Administration of Taxation
    5. http://www.stats.gov.cn/ National Bureau of Statistics of China
    6. http://www.tdctrade.com/chinaguide/chi/index.htm/ Hong Kong Trade Development Council
    7. http://www.mofcom.gov.cn/ Ministry of Commerce of the People’s Republic of China
    描述: 碩士
    國立政治大學
    中國大陸研究英語碩士學程(IMCS)
    94925022
    95
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094925022
    資料類型: thesis
    顯示於類別:[中國大陸研究英語碩士學程(IMCS)] 學位論文

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