境外公司在台商投資中國中所扮演的角色

Role of Offshore Companies for Taiwanese Enterprise Investing in China

翁芷瑩(Chih-Ying Weng)

指導教授 ： 郭建中

淡江大學/國際研究學院/中國大陸研究所碩士班/碩士(2009年)

https://doi.org/10.6846/TKU.2009.00584

摘要

隨著兩岸經貿與投資的蓬勃發展，台商在大陸所面臨的投資風險、資金調度及稅務規劃也愈顯重要，即使自2002年起，台灣政府已修法取消對中國大陸從事貿易或投資皆須透過第三地才能進行的這項規定，但大部分的台商卻依然透過境外公司來進行貿易與投資大陸，尤其是大陸在2008年開始實施的新企業所得稅法，將提高台商的經營成本，使得透過境外公司來進行節稅及財務規劃，成為了台商投資大陸的主要課題。目前全球的國際企業幾乎都有利用境外公司來進行全球的佈局，利用境外公司進行移轉訂價，將大量資金留在海外，可以替企業節省掉許多稅務及風險，此項操作也引起國際組織及政府的注意，因此，境外公司在兩岸及全球的經貿發展中所扮演的角色，越來越受到重視。
本論文的研究目的在探討台商透過境外公司投資大陸的架構下，分析境外公司所扮演的角色，並整理出哪些國家及地區的境外公司較適用於兩岸的間接投資架構中。
本研究對於境外公司在台商投資中國中所扮演的角色之分析發現以下結論：
一、境外公司在台商投資中國中扮演著投資角色、貿易角色及稅務規劃角色。
二、境外公司的設立應根據其自身所扮演的角色來選擇適用的國家及地區，如貿易公司須形象佳，控股公司則須有設立方便且成本低廉等條件。
三、台商可善用與大陸訂有租稅協定的國家或地區，來進行兩岸的投資架構規劃，達到規避風險及合法節稅的效果。

關鍵字

境外公司 ； 台商 ； 移轉訂價 ； 間接投資 ； 節稅

並列摘要

With the rapid expansion of trading and investment between Taiwan and China, the investment risk, fund dispatching and tax planning has been increasingly important for Taiwanese Enterprise in China. Even though Taiwan government has abolished the policy which requires all China trading and investment must go through third country, most of Taiwanese enterprises have still rely on offshore company to complete their trade and investment on China.
Especially the Enterprise Income Tax Law has been implemented in the People’s Republic of China since 2008. Under this new tax law, the operating cost has been rise up among Taiwanese Enterprise Investing in China.
How to take advantage of offshore companies to achieve tax saving and finance management has become an important issue for Taiwanese investors in China.
Offshore companies may help to eliminate, minimize or defer the risk and tax liability of enterprises that leave the profits offshore by transfer pricing. Over the recent years, this operational mode of offshore companies also attracted the attentions among the international organizations and governments. Therefore, the role of the offshore companies has gradually been emphasized in the global or cross-strait trade developments.
The purpose of thesis is to discuss the framework that Taiwanese Enterprise invests China through offshore company, and to further analyze the role of offshore company. In addition, this thesis might apply the relations between China and other countries to explain which offshore company of which country and area would be more appropriately applied to our indirect invest framework.
In this study, the role of offshore companies for Taiwanese Enterprise Investing in China was conclusion as the following:
1. The role of offshore companies for Taiwanese Enterprise Investing in China is investment, trading and tax planning
2. The elect of offshore company should be based on the role of the company itself, such like trading companies would be much recommended to persue the good image, and holding companies would be more suitable with convenience and low cost.
3. Taiwanese Enterprise should take good advantage of the countries and areas where has signed tax agreement with china in order to plan investing framework and thus to reduce the risk and taxes.

並列關鍵字

Offshore Company ； Taiwanese Enterprise ； Transfer Pricing ； Indirect Investment ； Tax Saving

參考文獻

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