兩岸租稅協議下個人勞務所得及課稅資訊交換之研究

長期以來，台商經常以赴大陸投資的方式擴展全球化的布局，然而在兩岸未簽署租稅協議下，即使透過台灣地區與大陸地區人民關係條例第24條及第25條的規定，以稅額扣抵法的方式將在國外已繳納的稅額扣抵在國內應繳納的稅額。仍然無法解決因為我國與大陸對於居住者的身分認定以及來源所得的重疊認定而造成的重複課稅問題。再者，由於我國與大陸間的租稅資訊無法交流，我國稅捐機關也無法確認台商在大陸的實際所得以及納稅情況，也無法有效抑止不肖廠商逃漏稅。因此在我國與大陸長達6年歷經多次兩岸高峰會議磋商與溝通後，海峽交流基金會代表與海峽兩岸關係協會代表終於2015年8月25日簽署「海峽兩岸避免雙重課稅及加強稅務合作協議」及「海峽兩岸避免雙重課稅及加強稅務合作具體安排」（分別簡稱為「協議本文」及「具體安排」，合併簡稱「兩岸租稅協議）。兩岸租稅協議主要是以「避免雙重課稅」及「加強稅務合作」為前提，而進行的平等協商，目前適用的稅種，我國是營利事業所得稅，綜合所得稅及所得稅基本稅額，海空運輸則包括營業稅。在大陸方面則是個人所得稅和企業所得稅。惟兩岸租稅協議簽署後，對台商赴大陸投資的影響為何？是否已經解決兩岸長期存在的重複課稅問題以及納稅義務人的稅務秘密如何受到保障。本文將以探討個人勞務所得認定以及課稅資訊交換為核心，分析兩岸租稅協議具體安排的適用方式，並針對所衍生的相關問題提出個人見解。

關鍵字

避免雙重課稅協議；重複課稅；個人勞務所得；課稅資訊交換；跨國稅務查核

並列摘要

For long Taiwanese companies have been investing in mainland China in order to cope with the ever increasing needs for globalization. Even so Articles 24 and 25 of ＂the Act Governing Relations between the People of the Taiwan Area and the Mainland Area＂ already allows Taiwanese companies to deduct foreign taxes paid before in Mainland China, nevertheless inter alia the inconsistent definitions of the terms 'domicile' and 'residence' in Taiwanese and Chinese tax laws respectively still frequently cause severe double taxation issues. Moreover, Taiwan and China to date do not exchange any information on taxable income nor other issues relevant to taxation, so the Taiwan Internal Revenue Service has no possibility at all to verify the actual income from mainland Chinese sources declared by Taiwan businessmen, the lack of which actually leads to numerous attempts to escape or shorten tax dues in Taiwan. In order to address and resolve this unsatisfactory situation, after six years of cross-strait summit consultation and communication between Taiwan and China, finally on August 25, 2015 the agreement on ＂Cross-Straits Double Tax Avoidance and Strengthening Tax Cooperation＂ (hereinafter: the ＂Agreement＂ and the ＂Cross-Strait Tax Agreement＂ respectively) was finally signed. The agreements foremost principle is based on ＂avoiding double taxation and strengthening tax cooperation＂. The research therefore focuses on an in-depth analysis of the specific arrangements and provisions of said agreement, notably regarding the rules of mutual profit attribution, dividend taxation as well as the recognition of individual labor income. This research strives to provide a final assessment to what extent the ＂Cross-Strait Tax Agreement＂ succeeds to effectively address and solve the present problems related to double taxation between Taiwan and China.