The Study On Comparison Of Individual Income Tax And Tax Treaty Between Taiwan And Mainland China

The thesis is studying the study on comparison of individual income tax and tax treaty between Taiwan and Mainland China. With the development of the globalization and the change of policy in Mainland China and Taiwan .The relationship between the mainland and Taiwan are much closer and influences are expected to accelerate. The problems on Tax from the economic and trade contacts derive also follow. The conflicts of tax jurisdiction are inevitable. The reason I choice this topic 《The Study on Comparison of Individual Income Tax and Tax Treaty Between Taiwan and Mainland China》 is to improve coordination of income tax between two side and avoid double taxation on income between Mainland China and Taiwan . To offer information to the Taiwanese who engage in trade in the mainland, and offer the suggestion of reference while making the tax law in future . The way to solve the problem is to sign the agreement about Tax treaty on Individual Income. I hope this thesis can supply some ways and suggestions.