台資儀器設備代理商大陸佈局相關法律問題之研究—以個案公司為例

Abstract

台灣產業西進大陸已是近二十年來不可擋的趨勢，儀器設備代理商也隨著其下游廠家到大陸設立營業據點，同時也進一步拓展大陸本土市場。赴大陸發展固然有著同文同種與生活習慣相近的優勢，但是中國大陸有關的體制、法令、規章與台灣有著不小的差距，在大陸發展的過程中面臨諸多問題。

本研究希望透過對個案公司的訪談，以個案研究的方式，將個案公司經營大陸市場近二十年所面臨的企業經營模式轉變的問題，就中國大陸外商投資相關法律、新修訂的企業所得稅、增值稅轉型改革及今年開始實施的反避稅法律等，從法律層面探討其最佳解決方案，供個案公司參考，同時也希望以此案例，做為類似廠商在佈局中國大陸市場的一個參考。

關鍵字：保稅區，兩稅合一，增值稅轉型，關聯交易，反避稅，轉讓定價

Taiwanese Industrialists moving into Mainland China is an unstoppable trend in past 20 years. Equipment agents in Taiwan are also expanding their business in China as their customers of manufacturers are moving into China. Meanwhile Taiwanese equipment agents can also develop their business in China to cover Chinese companies as well. With the same language, same breed and similar living style, they are one of the advantages for Taiwanese companies to expand their business in China. But the hierarchy, organizations, acts, and regulations are somewhat different from that in Taiwan. It creates more or less problems in developing business over there.

The research is expected to go through the interview with the object company and the method of case study, analyze the business model and the problems encountered during the company transition in China. Then provide solutions for reference from the viewpoints of related laws of China. In the meantime it may also be a good reference for the similar company who is intending or already doing agent business in China.