論台灣營利事業所得稅之常設機構概念

A Study on the Concept of Permanent Establishment in the Profit-Seeking Enterprise Income Tax in Taiwan

鄭勤蓉(Chin-Rung(Felicia) Cheng)

指導教授 ： 黃茂榮

國立臺灣大學/法律學院/法律學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.10184

摘要

租稅協定上常設機構之內涵，除租稅協定中另有約定外，須以OECD範本上常設機構之內涵為基礎進行理解。OECD範本第5條有對場所型常設機構、工程型常設機構及代理型常設機構之構成要件予以明文，故非居民事業是否存在租稅協定上常設機構，必須依OECD範本第5條所明文之構成要件一一檢視。而租稅協定上常設機構對營所稅之影響，首要彰顯在營業利潤課稅管轄權之分配上；再次，則彰顯在稅捐客體層次。又依據財政部之函釋，當非居民事業有租稅協定適用時，只要其在台灣境內有租稅協定上常設機構，不論其是否有所得稅法上常設機構，最終皆得以淨所得結算申報；與上開函釋不同者是，無租稅協定適用且在台灣境內亦無所得稅法上常設機構之非居民事業，僅於例外情形始能以淨所得結算申報。此使得租稅協定上常設機構對稅捐稽徵層次亦產生影響。關於所得稅法上常設機構，係指所得稅法第10條固定營業場所及營業代理人；此概念對營所稅之影響，主要彰顯在稅捐稽徵層次，進而延伸影響至稅基與稅率層次。若將租稅協定上常設機構與所得稅法上常設機構兩相比較，可知固定營業場所及營業代理人之範圍分別大於場所型常設機構及代理型常設機構，但因各該兩兩條文中有使用相同用語之情形，故當對相同用語採取相同解釋時，租稅協定上常設機構與所得稅法上常設機構概念將因內涵相同而有所重疊。

關鍵字

常設機構 ； 國際稅法 ； 國際租稅 ； 租稅協定 ； OECD ； 稅約範本 ； 課稅管轄權 ； 場所型常設機構 ； 代理型常設機構 ； 工程型常設機構 ； 固定營業場所 ； 營業代理人

並列摘要

“Permanent establishment”(hereinafter: PE) has played a significant role in the profit-seeking income tax in Taiwan for non-residents. It can be divided into two categories i.e., permanent establishment under actual tax treaties (hereinafter: tax treaty PE) and permanent establishment in the income tax law (hereinafter: domestic PE). As far as tax treaty PE is concerned, unless otherwise mentioned, this concept should be interpreted based on Article 5 of the OECD Model Convention, under which the physical PE, project PE and agency PE are inserted and the requirements of the three types of PE are expressly mentioned. Tax treaty PE influences the non-resident taxation first on tax jurisdiction and secondly on tax object. Pursuant to the tax ruling of the Ministry of Finance, it even has an impact on tax assessment and collection. As for domestic PE, it is referred as to the place of business and the business agent in Article 10 of Taiwan’s income tax law. Although domestic PE mainly and directly influences the non-resident taxation on tax assessment and collection, it also has an impact on tax base as well as tax rate. In comparision, the scope of domestic PE is border than that of tax treaty PE. Further, whenever all of the same terms in the definition of tax treaty PE provision and domestic PE provision are interpreted as the same meanings, the two concepts overlap.

並列關鍵字

PE ； permanent establishment ； tax treaty ； tax jurisdiction ； OECD Model Tax Convention ； place of business ； business agent ； physical PE ； project PE ； agency PE

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