台灣營利事業所得稅與大陸企業所得稅對企業經營管理實務的影響

The Impact of Taiwan's Income Tax and Mainland China's Corporate Tax on Business Management Practices

陳智明(Chih-Ming Chen) ； 李伯鈞(Po-Chun Lee) ； 郭永濟(Yong-Ji Guo)

《華人前瞻研究》 10卷1期 (2014/05) Pp. 125-151

摘要

台灣所得稅法包含兩大主題：一是『綜合所得稅』（個人），另一是『營利事業所得稅』（企業）；大陸所得稅法分為兩部分：第一部分是『企業所得稅法』，第二部分是『個人所得稅法』。台灣營利事業所得稅稅率為17%；大陸企業所得稅稅率為25%。台灣實施『兩稅合一制』；大陸並未實施兩稅合一制。台灣每年9月1日起一個月內辦理『暫繳申報』制度；中國並未實施每年暫繳申報制度。『台灣營利事業所得稅與大陸企業所得稅』對企業經營管理實務的影響，大約可綜整為下列五點：一、稅率的高低，影響企業稅後的盈餘；二、稅率的高低，影響股東稅後的盈餘分配，更影響企業員工年終分紅和獎勵制度；三、稅率的高低，影響企業的週轉資金；四、稅率的高低和租稅課徵對象的繁簡，影響國外人士投資國內企業的意願。五、稅收的優惠政策，影響國外人士投資國內企業的動向，更影響企業的經營管理。兩岸的稅收規定，都是非常繁複，不但一般百姓或者企業不容易瞭解，就連專業者都必須下一番功夫研究，才能瞭解，因而台灣營利事業所得稅與大陸企業所得稅，經常在實務課徵方面，引起稅務機關與企業雙方不必要的稅務訴訟，值得兩岸稅務機關研究與檢討。

關鍵字

營利事業所得稅 ； 企業所得稅 ； 綜合所得稅 ； 個人所得稅

並列摘要

Taiwan Income Tax Act contains two major parts: the Comprehensive Personal Income Tax and the Corporate Income Tax, while mainland China’s Income Tax Law is divided into two parts: the Business Income Law and the Individual Income Tax Law. Taiwan’s income tax rate is set at 17%; mainland China’s corporate income tax rate is 25 %. Taiwan implements an ＂imputation tax system＂ while China has no such tax system. Taiwan has implemented a provisional tax declaration system since September 1st of 2012; China has not such provisional annual reporting system. The impact of Taiwan’s income taxation and China’s corporate income tax over business management practices can be resumed in the following five points: 1. The level of taxation affects the surplus of corporate earnings after tax; 2. The level of taxation has an impact on after-tax earnings of the shareholders, employees’ end of year bonuses and reward systems 3. Taxation levels affect the level of corporate working capital. 4. The level of taxation and its complexity affects the decision of foreign investors to invest in local industries. 5. Tax incentives affect the flow of foreign capital movement in the domestic industries and the practices of domestic business enterprises. The tax systems in both sides of the strait are very complex, not only ordinary citizens or companies are flabbergasted, but also professionals in the accounting industry need to perform in depth research in order to understand these difficult international taxing schemes. The result of this confusion causes tax authorities in both China and Taiwan to seek unnecessary taxes to be levied as well as recurring to lengthy corporate tax litigation. Thus revising and researching the tax laws in both countries deserves further study and review.

並列關鍵字

income tax ； corporate income tax ； individual income tax ； personal income tax ； China ； Taiwan