Double taxation and tax evasion are unavoidable issues in cross-strait economic and trade exchanges. Due to the lack of legal system of tax cooperation asguarantee, the practice of cross-strait tax administrative cooperation is at a relatively stagnant stage. The Cross-straits ITA provides a legal basis for cross-strait cooperation in the fields of tax information exchange, tax recovery assistance, document services, bilateral APA sand tax credit. In consideration of the objective difficulties in cross-strait administrative cooperation, Mainland Chinaand Taiwan should start the ratification process of the Cross-straits ITA as soon as possible, modify the relevant contents of the Cross-straits ITA in the contextof the latest developments regarding tax cooperation in international treaties such as BPES Multilateral Convention, and improve the level and efficiency of cross-strait tax administrative cooperation. Furthermore, Mainland Chinaand Taiwan can consider using the Economic Zone on the Western Coast of the Taiwan Straits as the starting point to advance the first trials, create conditions and accumulate experience for the practical cooperation, and jointly achieve mutually beneficial win-win development of the both sides.
崔晓静. 中国大陆与台湾地区税收征管合作问题研究[J]. 浙江工商大学学报, 2020, 34(2): 29-40.
CUI Xiaojing. On Issuesof Cooperation in Tax Collection and Management between Mainland China and Taiwan. Journal of Zhejing Gongshang University, 2020, 34(2): 29-40.