我國稅務預先核釋制度之研究

近年來，在全球化趨勢下，國際間經貿活動蓬勃發展，台灣不可避免的在此國際化的浪潮下，必須改革租稅環境，以利維持台灣在亞太地區之經濟優勢。尤其我國於加入世界貿易組織(WTO)之後，與其他各國之經貿往來與投資更形密切，惟國內對於跨國境投資活動，尚未建立完整之課稅措施。外商要求台灣租稅制度應更加透明化，並建議對特定交易之課稅方式，應模仿歐美先進國家建立起一套稅務預先核釋制度(advance tax rulings)，以期減少不可預見之稅負風險，減少政府與納稅義務人間不必要之爭議。財政部亦從善如流，於民國92年12月30日發布「稅務預先核釋作業要點」，對於台灣之租稅環境國際化，開啟了一個新的里程碑。然而該制度之內容與各國目前實施之制度有相當大程度之不同，就租稅國際化之觀點而言，似仍有相當之改善空間。本論文之研究目的即是在於探討我國現行稅務預先核釋制度與國際間各國制度之異同，並討論在我國現行法律架構下，如何對於現行制度作出調整，使其更貼近國際潮流；同時提出修法之建議，以及我國稅務預先核釋制度未來興革方向之探討：包括討論現行以「行政規則」之解釋函令方式，改為以「行政處分」或「行政契約」方式之可行性，並提出諸如改採收費制、擴大受理範圍、委員會增加專家學者等其他建議，以供政府相關部門參考。

關鍵字

稅法解釋；預先核釋；外國人投資；事先裁定；外資

並列摘要

Following the trend of globalization, the international trade and economic activities grow rapidly and vigorously. Under the tidal waves of internationalization, Taiwan needs to reform its tax environment so as to maintain the economic superiority in Asia and Pacific region. Especially, after joining WTO the economic and trade contact between Taiwan and other countries became more frequent ever than before, though a sound and complete tax levying system is still not yet established in Taiwan for governing the across-countries investment activities. Foreign investors expected more transparent taxes and levies system to be established in Taiwan, and suggested Taiwan to establish the Advance Tax Rulings system by imitating the system of those developed countries in America and Europe for handling the tax levying of the specific transaction so that the unpredictable risk of tax burden can be reduced, and the unnecessary controversy between taxpayer and government can be minimized. After careful evaluation, the Ministry of Finance adopted the suggestions of those foreign investors, and promulgated the regulation of “Working Guidelines for Advance Tax Rulings” that was a new milestone for the internationalization of tax environment of Taiwan. However, there is still considerable difference between the system adopted by Taiwan and the system of other countries in the world. It seems that there is still the considerable space for making further improvement. The purpose of the paper is to discuss the difference and similarity between the Advance Tax Rulings System in Taiwan and that of the other countries. Meanwhile, suggestions on the amendment of the relevant laws are proposed in the paper, including the discussion of the feasibility of changing the current system which treats advance rulings as administrative rulings to a new system which treats advance rulings as “Administration Order” or “Administration Contract.” In addition, other suggestions such as changing the system to Fee-collecting system, extending the range of service, inviting experts and scholars in the relevant fields to join the committee as committee members are also proposed.