大陸台商租稅規劃之個案研究

A Case Study on Tax Planning for Taiwanese Enterprises in Mainland China

高永浩(Yung-Ho Kao)

指導教授 ： 劉順仁

國立臺灣大學/管理學院/會計學研究所/碩士(2014年)

https://doi.org/10.6342/NTU.2014.00690

摘要

稅負不僅是企業經營重大成本，也是重大的風險之ㄧ。特別是台灣經濟環境的改變以及現今激越蓬勃、瞬息萬變的國際競爭環境，「全球化」是企業追求競爭優勢的重要策略，以台商而言，同文同種且有深刻歷史淵源的大陸，更是台商走向世界的重要基石，以2012年言，台商對大陸投資高達新台幣320,118百萬元，為我國最大對外投資國，特別是資訊電子產業，對大陸地區的投資甚至超逾對其他地區投資的總和，大陸台商如何藉由專業分工以達成全球資源最佳配置，進而使利潤最大化，已是不能忽視的課題。在台商走向國際的過程，必然會遭遇國際租稅的問題，而如何在國際貿易頻繁的現代經濟社會，建構資產有效配置及利潤最大化，稅務成本較低之交易模式或投資架構乃成為企業經營考量重點之一。

然由於各國(或地區)之租稅規範及租稅優惠措施有所不同，因此提供跨國企業避稅之空間，例如移轉訂價、資本弱化、或於低稅率地區或國家設立控股公司等。這些方式也造成投資國之稅負嚴重流失，特別在全球經濟不景氣的狀況下，各國政府亟思加以反制，以積極維護本身之稅收，反避稅機制因應而生，可以預期未來健全反避稅措施將是各國政府持續努力的目標，我國財政部近年來也已建立起移轉訂價及資本弱化等反避稅措施，近期亦完成受控外國公司(CFC)以及實際管理處所（PEM）之法規草案，若草案經立法院審議通過，將自民國104年起開始實施，反避稅法制已是山雨欲來了，預期將對跨國企業造成重大的影響。因此，企業應儘速重新審視公司之組織架構、交易模式及海外子公司之日常營運和控制方式，並積極了解其他國家之相關租稅規定，並於採取相關因應措施前，先尋求專家之協助，以求在合法之框架下，促進集團企業最佳之營運及租稅成本的降低。

有鑑於此，本研究透過文獻探討與法令分析，對國際租稅規劃的意義、原則與常用的方法做一梗概的介紹，並就台商赴大陸投資之投資架構及營運型態及其租稅規劃的模式，以及台商面臨大陸企業所得稅法變革下因應的措施作一綜合性的分析。此外，就某家上市公司進行個案研究，分析其投資架構與營運型態，以及其在面臨租稅環境變動所可能遭遇的各項問題及提出建議。並以個案公司為借鑒，提出若干建議，作為其他台商赴大陸投資及政府單位的參考。

關鍵字

大陸台商 ； 租稅規劃 ； 投資架構 ； 營運型態

並列摘要

In the face of a rapidly changing business environment at home and abroad, Taiwanese companies are compelled to pursue globalization as a strategy to gain a competitive edge. Mainland China, due to its close cultural and linguistic affinity with Taiwan, has been an important cornerstone in Taiwanese businesses' effort to go global. In 2012,Taiwanese businesses made investments in China totaling NT 320,118,000,000, rendering it Taiwan's top investment destination. Taiwan's ICT sector, in particular, has invested in mainland China to such an extent that its investment amount in China alone exceeds the combined total of investments in other markets. Therefore, how Taiwanese businesses in China achieve optimal allocation of global resources through professional division of labor and maximize their profits merits more attention.
As Taiwanese companies strive to expand their global footprint, they inevitably confront the issue of international taxation. It is widely recognized that tax, for enterprises, is not just a matter of cost but also a major threat. Hence companies have to consider how to build a transaction model or investment structure with the lowest possible tax burden so that they can attain efficient asset allocation and profit maximization in modern economies characterized by robust trade activities.
Differences in tax regulations and tax breaks from one country/region to another have made possible tax evasion in the form of transfer pricing, thin capitalization and establishment of holding companies in countries or regions with low tax rates. Investor countries consequently suffer severe losses in tax revenues. In view of the current economic recession, countries around the globe are sparing no effort to arrest the trend by implementing measures to counter tax evasion. Governments are expected to continuously strengthen these measures in order to secure tax revenues. In Taiwan, the Ministry of Finance (MOF) has taken action to counter tax evasion in the form of transfer pricing and thin capitalization. Recently the MOF has also drafted bills governing controlled foreign corporations (CFC) and place of effective management (PEM). Once passed by the Legislative Yuan, these bills will come into force in 2015. Countermeasures against tax evasion looming on the horizon are bound to have a major impact on multinational corporations (MNCs). In addition to reviewing their organizational structure, transaction modes and how their overseas subsidiaries are run and controlled, MNCs have to better understand tax related laws and regulations in other countries. It is also advisable for enterprises to seek professional consultations before making any response so as to ensure the optimal business operation in the group as well as tax burden reduction are achieved within the confines of the law.
The current study, based on literature review and analyses of existing laws and regulations, provides a general introduction to the meaning and principles of international tax planning and common practices therein. It goes on to examine how Taiwanese businesses in China develop their investment structure, operating model and tax planning, and what these enterprises have done to counteract the changes in China's Corporate Income Tax Law. Moreover, a case study of one listed company in Taiwan is performed, wherein its investment structure and operating model is analyzed before suggestions are made to help the company tackle problems arising from changes to the tax regime. In conclusion, the study, based on the case study results, makes a few recommendations for Taiwan government as well as Taiwanese businesses which plan on investing in mainland China.

並列關鍵字

Taiwanese enterprises in China ； tax planning ； investment structure ； operating model

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