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大陆与台湾签署的两岸税收协议在税收协调方面具有里程碑式的意义,有助于避免和消除两岸经贸往来中的重复征税问题及潜在的税收不公平现象。经过历时六年的谈判,海峡两岸关系协会和台湾海峡交流基金会于2015年8月在福建签署《海峡两岸避免双重课税及加强税务合作协议》及附件《海峡两岸避免双重课税及加强税务合作具体安排》(以下简称“两岸税收协议”或
The cross-Strait tax treaty signed by the mainland and Taiwan is a milestone in tax coordination and helps to avoid and eliminate the double taxation and potential tax inequality in cross-Strait economic and trade exchanges. After six years of negotiation, the Association for Relations Across the Taiwan Strait and the Taiwan Strait Exchange Foundation signed the “Cross-Strait Agreement on Avoidance of Double Taxation and Strengthening of Tax Cooperation” in Fujian in August 2015 and the Annex “Avoidance of Double Taxation and Tax Strengthening across the Taiwan Strait” Specific Arrangements for Cooperation “(hereinafter referred to as” Cross-Strait Tax Treaties “or”