The new tax system to cope with the mainland, Taiwan businessmen to confirm the proposed accounting industry categories of their own, while a moderate change of overseas investment structure, to the mainland the State Administration of Taxation strict collection and management principle, the mainland continued to maintain legitimate tax concessions. Professional accountants that, in the face of the implementation of the new law, some companies may consider to be the middle holding company in Hong Kong or Singapore, subject to various conditions, before making a decision, and attention should be paid to various anti-avoidance provisions. In addition Taiwan businessmen should view their respective industries, and seek to include high-tech enterprises, the State Administration of Taxation if the mainland were found to be resident enterprises or small meager profit, the world must pay tax income, has a global tax liability, that standard Will no longer found only in form, and will be effective management and control to determine whether the standard in mainland China for Taiwan businessmen should be carefully bound.