目次一、两岸经济合作架构协议(ECFA)与两岸经济自由化二、统治权与课税权三、两岸经济自由化需要税制协调四、税制协调中之主要协调项目五、税制建立原则的协调六、间接税(消费税及销售税)之协调七、直接税(所得税及财产税)之协调八、税捐征管通则之协调九、税捐救济程序十、结语 Table of Contents I. Cross-Strait Economic Cooperation Framework Agreement (ECFA) and Cross-Strait Economic Liberalization II. The Ruling Power and Taxation Power 3. The Cross-Strait Economic Liberalization Requires Tax System Coordination. 4. The Main Coordination Items in the Tax System Coordination V. The Coordination of the Establishment of a Tax System VI , The coordination of indirect tax (consumption tax and sales tax) VII. The coordination of direct tax (income tax and property tax) VIII. The coordination of general tax collection and administration IX. Tax relief procedures X. Conclusion