Tax Exemption Policy To Promote Taiwan Automotive Industry's Competitiveness In Global Market

Keeping up with the fast booming Chinese economy, the demand for automotive industry also grows rapidly. It is now crucial to legislate tax- reduction and exemption policy, to elevate global competiveness of China automotive industry.This research initiates from the topic: "Tax Exemption Policy to Promote Taiwan Automotive Industry's Competitiveness in Global Market", consists five chapters each explores the topic thoroughly from different viewpoints.The first chapter reviews the past history on the tax-exemption policy in Taiwan region and states the current situation in Taiwan automotive industry and its advantage.The second chapter provides some data, to show fall of Taiwan market and rise of Chinese market in recent years. Which can be used to reveal and forecast the future trend of competitiveness automotive industry. Besides, we explore the goal to promote automotive industry, based on the three major competing forces and the eleven guidelines for promote competitiveness suggested by European Union. Theories are proposed to prove that the policy is reasonable and necessity.The third chapter explores the fairness and profit analysis or tax-exemption of the policy. Use examples on China, Japan, Korea, Thailand, Taiwan, etc., to show the close relationship between the development of automotive industry and tax-exemption policy.The fourth chapter begins with analysis of nation's three competing forces and "five-forces" of enterprise, to study the interaction between the policy legislation and the development of industry. We emphasize on the importance of the implement the policy and how to audit the progress.The fifth chapter suggests using "Surf Theory" as references to related people, to legislate the "Tax-exemption Policy". It is our wish that our thesis serves best to speed up the development and beneficial to China automotive industry.