台灣反避稅制度-受控外國公司課稅問題之探討

A Study on Tax Issues for Taiwan Anti-Evasion Regimes of Controlled Foreign Corporations

柯俊榮(Chun-Long Ko)

指導教授 ： 林世銘

國立臺灣大學/管理學院/會計與管理決策組/碩士(2015年)

https://doi.org/10.6342/NTU.2015.00254

摘要

隨著全球經濟的快速發展，全球反避稅立法已經成為全世界主要資本輸出國家重視的議題。常見的反避稅立法有移轉訂價、受控外國公司所得課稅制度、資本弱化、以及實際管理機構，而控外國公司所得課稅制度（Controlled Foreign Corporation 簡稱CFC）就是各國用以規範透過股權的控制力影響該外國公司之股利分配政策，使其盈餘得以做無限期保留，進而延緩繳納本國所得稅之課稅制度。
近年來我國逐漸變成資本淨輸出國家，在國際化程度日益加深的情況下，我國勢必需要建立反避稅立法以鞏固稅基。雖然我國於民國93年已實施營利事業不合營業常規移轉訂價查核機制，並於民國100年實施資本弱化－負債超限部分之利息支出剔除之機制，但對於防止利用租稅庇護所遞延納稅效果之受控外國公司並未規範，在基於促進我國所得稅之公平性及中立性的理想下，制訂受控外國公司所得課稅制度使我國反避稅措施趨於完整有其必要性。
由於美國是最早對於受控外國公司所衍生相關稅務問題加以規範的國家，其規範之內容堪稱廣泛與細緻，故美國受控外國公司之課稅制度深具比較、對照參考之價值。本研究就美國受控外國公司所得課稅制度和所得稅法第43-3條草案加以比較分析，進而提出對受控外國公司課稅制度之相關建議，以供日後立法及施行之參考。

關鍵字

反避稅 ； 受控外國公司 ； 美國稅制 ； 租稅改革

並列摘要

As the trend of global economic rapid development, international anti-avoidance measures have become an issue that the world major capital export countries would focus upon. The transfer pricing regulation, controlled foreign corporations rule(CFC), thin capitalization rule and place of effective management rule are good examples of such legislative provisions. Many countries enact the CFC rule that requires the passive income and certain other tainted income of foreign corporations controlled by resident shareholders to be included in the income of those shareholders, whether or not such income is distributed.
During recent years, our nation has gradually migrated toward one of the capital exporter countries. Although our nation implanted profit-oriented enterprise transfer pricing compliance system in 2004 as well as thin-capitalization rule in 2011, there is still room for improvement in the area like preventing the CFC tax shelter delay effect. Hence under the ideal of tax system’s fairness and neutrality, it is necessary to set up the CFC income tax system.
Since the United States of America is the first one who stipulates the related tax issues of CFC and is probably the broadest and the finest, the CFC income tax system of USA is of great value for comparison and reference. This thesis will explore the comparison between the CFC tax system of USA and the draft of Article 44-3 of Income Tax Act of Taiwan. There will be recommendations about the CFC rules, and the recommendations could be taken as a reference when enacting or amendment of the CFC tax system in the future.

並列關鍵字

Anti-tax evasion ； Controlled foreign corporations ； American taxation ； Tax reform

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