| 海峡两岸双重征税的法学分析 |
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| 引用本文： | 段浩.海峡两岸双重征税的法学分析[J].中北大学学报(社会科学版),2009,25(1):20-25. |
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| 作者姓名： | 段浩 |
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| 作者单位： | 长治学院,政法系,山西,长治,046011 |
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| 摘 要： | 从海峡两岸经贸发展、所得税制的异同等方面分析了海峡两岸双重征税的现状及其影响,归纳出一些解决海峡两岸双重征税的法律途径:签订双重征税协议、情报交换、税务合作、相互协商程序等,提出了签订两岸税收协定的设想,以推进我国财税法律体系的完善和两岸经贸的和谐发展.
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| 关 键 词： | 双重征税 税收安排 海峡两岸 |
Law Analysis on the Issues Concerning Double Taxation Between the Two Sides of the Strait |
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| DUAN Hao.Law Analysis on the Issues Concerning Double Taxation Between the Two Sides of the Strait[J].Journal of North China Institute of Technology(Social Sciences),2009,25(1):20-25. |
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| Authors: | DUAN Hao |
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| Institution: | School of Political Science and Law;Changzhi University;Changzhi 046011;China |
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| Abstract: | The paper sums up some practical methods to resolute the problem,and it's destination is to the perfection of national tax law system and harmonious development of economic and trades between the mainland and Taiwan on the basis of the analysis of the current situation between the mainland and Taiwan. |
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| Keywords: | double taxation tax arrange the two sides of the strait |
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