A Comparison of Tax Registration Systems between Mainland China and Taiwan District

海峡两岸税务登记制度具有相似性,但在法律渊源、登记对象、登记类型与程序等方面也存在差异。这些差异既有理论认知的不同,也有实际管理的需要。其中一些差异为海峡两岸税务登记制度提供了相互借鉴并加以完善的可能。While there are similarities in tax registration systems between Mainland China and Taiwan District, some differences still exist in various aspects such as sources of law, objects of registration, types and procedures of registration.These differences result both from disparities in theories and demand for tax administration, some of which provide the possibility of cross reference and improvement between tax registration systems of Mainland China and Taiwan District