祖国大陆已经成为台商投资的第一大市场,两岸的经贸往来日趋密切。但在两岸经贸合作迅速发展的同时,由于税收政策和法律规定的不同,双重征税问题成为双方在深化合作中亟待解决的问题之一。一、两岸经贸往来中的双重征税问题虽然台湾当局在《台湾地区与大陆地区人民关系条例》(? The mainland motherland has become the largest market for investment by Taiwan businessmen and the economic and trade exchanges between the two sides of the Taiwan Strait have become increasingly closer. However, while the cross-Strait economic and trade cooperation is developing rapidly, the issue of double taxation has become one of the most urgent problems to be solved in deepening cooperation because of differences in tax policies and laws and regulations. First, the issue of double taxation in the economic and trade exchanges between the two sides of the strait Although the Taiwan authorities are concerned with the “Regulations for the People’s Republic of Taiwan and the Mainland China” (?