關係企業稅捐規避實例分析

Case Study on Affiliated Companies and Tax Avoidance

黃士洲(Shih-Chou Huang) ； 簡銀瑩(Yin-Ying Chien) ； 蕭晴惠(Chin-Huei Hsiao)

《致理學報》 34期:商業與管理特刊 (2014/07) Pp. 751-779

摘要

關係企業間可透過經控制從屬關係的刻意運作，將稅捐客體（收入、成本、費用）輕易地在各個關係企業之間流動，應稅的利潤即可置放在享受免稅待遇、虧損累累的公司，或截流於位於低稅率地區的公司，從而減少關係企業集團整體稅捐負擔，甚至製造虧損假象。本文先說明現行規範關係企業不合常規規避稅負的主要稅捐法律規定，其次以兩則關係企業交易安排涉及稅負規避的爭訟實例，說明各自案件相關稅法規定適用與關鍵事實認定的重點，最後提出三點建議：（一）建構稅捐稽徵機關與金融、公司監管機關間的訊息流通、分享機制；（二）關係企業交易是否合乎常規交易原則，宜建構事前判斷機制；（三）受控外國公司法制就防杜跨國關係企業規避稅負，乃迫不及待的立法。

關鍵字

關係企業 ； 移轉訂價 ； 稅捐規避 ； 常規交易原則

並列摘要

Within affiliated companies the business income, cost and expenses can be easily relocated to different companies and countries as well as tax havens to enjoy unjustified tax benefits or even to create fictitious loss. This article firstly focuses on the main tax laws and regulations governing the tax avoidance through irregular transactions between affiliated companies. Secondly, two tax cases and their tax judgments are to be reviewed, in order to find out the key elements regarding tax avoidance in each case. At last, this article makes three advices: 1. to build up information sharing mechanism between tax authorities and financial supervisory agencies; 2. to build up a pre-judgment mechanism, in which the financial and tax experts may take part, to review the fairness and rationality of transactions in arm’s length; 3. the enactment of ＂controlled foreign company＂ is critical to prevent the tax avoidance in international scale.

並列關鍵字

Affiliated Companies ； Transfer Pricing ； Tax Avoidance ； Arm's Length Principle