|Abstract||Taiwan and Mainland China were differentiated in managing funeral and interment|
service because of the historical segregation. Although both parties are opposed to each
other politically, the economical trading has been unable to avoid; besides, the economic
trading power is usually the resource to sustain a country’s political power. Therefore,
how to utilize Taiwan’s advantages in funeral and interment service, such as advanced
techniques, human elite and extensive capital, to compete and also cooperate with China
under the structure of internationalization and globalization depends on the comparison and
research of both parties’ regulations in funeral and interment service area. The purpose of
this research thesis is to provide the mutual understand in regulations for people of the
other party, to prompt the attention for law legislation of this minor area, and be the
reference for Taiwanese people in regards of handling funeral and interment service in
China or maybe the potential investment in this industry in China.
This thesis uses comparative method, compares the physical content of both parties’
funeral regulations clause by clause and also gives the introduction of comparison of
practicing right in lawsuit and litigation.
The result of this research is as follows:
The funeral and interment service management law of Mainland China and Taiwan
regulate in different levels. Taiwan always lists details, but China only gives general
principles. However, both parties take land saving into great consideration; hence, both
parties forbid private personal burial unless it is in public facilities. In the movement of
cremation; Taiwan government encourages people to do so, but China request everyone to
be cremated. China does not allow private family or clan burial ground/bone ash tower, the
building of pre-death grave, and the selling of cemetery space and bone ash tower before
death; but Taiwan does not limit people to do so.
Taiwan’s burial facilities are open to personal business operation, the funeral and
interment service are mostly operated by private business entity; the facilities and
commodities are not limited for personal trading. China in the other hand is operated by
government, and will open to private business in the future. In the management and
operation of facilities, Taiwan basically separates the duty, but China combines these two
areas. China regulates clearly about respects to minority races’ funeral and interment
customs, but Taiwan does not list this type of rules.
Regarding the establishment, registration and business operation validity of funeral and
interment service, Taiwan states clearly in the Funeral Management Law that it needs to be
authorized by municipal city or local county(city) government bureau; China turns it to
local government and the examination is different by the type of service management unit.
About funeral and interment service providers(mortician), in China, they usually affiliated
with the funeral and interment facilities. As to the regulation of service staff, Taiwan has
rules for setting a funeral director position when business entity gets to a certain size;
China however does not require setting a responsible service staff. And China’s
certification process of service staff adheres to the requirements of public administration
worker’s technique level and standard. China requests a certain technical process when
moving the dead body, but Taiwan does not have mandatory rules. The degree of law
enforcement is also different between China and Taiwan, Taiwan usually penalizes through
the administrative rulings, but China in stead takes severe actions. When it comes to
funeral and interment arguments or lawsuits, both parties often examine in advance
through administrative ruling procedures in their legitimacy or adequacy. And the
administrative ruling procedures only apply when there is illegal practice.