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A Case Study on Reengineering the Trade Flow for the Cross-strait Tax Plans of Taiwanese Companies

机译：台湾公司两岸税收计划贸易流程再造的案例研究

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New regionalism is sweeping the world making regional trade integration an irreversible global trend that countries like Taiwan must meet head on. A significant problem for Taiwan is that its competitors, such as Japan, South Korea, and ASEAN countries, enjoy a host of tariff preferences. All the above poses a very real threat of trade diversion and thus unfavorable economic outcomes for Taiwan. By using a case study, this article investigates how Taiwanese firms can develop new tax strategies through Chinese suppliers’ VAT (Value Added Tax) refunds by introducing business process reengineering (BPR), which will reintegrate current cross-strait trade routes and efficiently integrate Taiwanese corporations with the commercial flow and logistics of mainland-based trade. The main research objectives are 1. Explore the current situation for trade routes and logistics distribution of an individual company that does procurement on the mainland. 2. Under the influence of ECFA (Economic Cooperation Framework Agreement), analyze how Taiwanese companies can effectively integrate commercial flow and logistics. The result of this study shows that reengineering the trade flow with a trade procurement platform allow case company significantly lower procurement-related costs, compared to direct trading, a 13.9% costs reduction for import prices makes the advantage quite clear. The main contribution of this study is helping trade managers to reintegrate a company’s internal trade process(es) and build a trade procurement platform that complies with current trade policy restrictions to reduce business operations-related costs, and raise the competitiveness of a product’s price.
机译：新的地区主义正在席卷全球，使区域贸易一体化成为不可逆转的全球趋势，台湾等国家必须迎头赶上。台湾面临的一个重要问题是，其竞争对手（例如日本，韩国和东盟国家）享有许多关税优惠。所有这些都对贸易转移构成了非常现实的威胁，因此对台湾的经济结果不利。通过案例研究，本文探讨了台湾公司如何通过引入业务流程再造（BPR）来通过中国供应商的增值税（VAT）退款制定新的税收策略，这将重新整合当前的两岸贸易路线并有效整合台湾人公司以大陆贸易为基础的商业流程和物流。主要研究目标是1.探索在大陆进行采购的单个公司的贸易路线和物流分布的现状。 2.在ECFA（经济合作框架协议）的影响下，分析台湾公司如何有效地整合商业流程和物流。这项研究的结果表明，与直接交易相比，使用贸易采购平台重新设计贸易流程可以使案例公司大大降低与采购相关的成本，而进口价格的成本降低了13.9％，这一优势显而易见。这项研究的主要贡献是帮助贸易经理重新整合公司的内部贸易流程，并建立符合当前贸易政策限制的贸易采购平台，以减少与业务运营相关的成本，并提高产品价格的竞争力。

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