中國稅制改革與外商投資行為之研究以C公司為例

China's tax reform and foreign investment assessment Case Analysis Company C

陳國璋(Kuo-Chang Chen)

指導教授 ： 丘邦翰

元智大學/管理學院/管理研究所/碩士(2009年)

摘要

近20年來，中國大陸的投資與經濟環境變動影響，已嚴然成為全世界經濟活動中扮演著不可或缺的地位與角色，而全球各國的投資策略，也由早期利用中國大陸廉價勞動力及原物料等成本考量；轉為擴張市場而積極進軍中國大陸之擴張型投資。亦即世界各國之外商投資決策的思考模式從最初的利用大陸廉價勞動力之「生產」策略考量，轉變為對「進入大陸內需市場」策略考量；由於投資考量點的不同，影響企業策略投資經營的主要因素。大多數的公司在做大陸投資評估時，仍將租稅優惠政策列為重要的投資環境評估因素。

然而要獲得眾多租稅優惠的前提，莫過於在投資前便要對中國大陸的租稅規定及租稅環境有一程度的瞭解及謹慎的租稅規劃，此為本研究主要動機之一。本研究遂以中國大陸之租稅環境、對外資相關租稅優惠及投資前、後如何從事租稅規劃做為研究方向。本研究主要目的如下：（1）探討外商對於中國大陸的租稅環境之看法（2）現今外商赴中國大陸投資時能享受的租稅優惠；及（3）探討外商在中國大陸從事租稅規劃的實施方式。

本研究主要發現如下：（1）在中國大陸整體租稅環境方面：外商對於中國大陸整體租稅負擔日益增重；地方政府亂收費、攤派的情形仍存在，但已經慢慢改善；但稅務稽徵機關的查稅活動卻變得更加頻繁，且關說的情況還是很嚴重。（2）對外商赴中國大陸進行租稅規劃方面：外商普遍認為在中國大陸進行租稅規劃的困難程度普通，且外商在赴中國大陸投資前進行租稅規劃以簡單的規劃者最多。然而因此許多外商卻未享受其合法可享有的租稅優惠，如五年虧損扣抵與租稅假期，如兩免三減半，兩者的銜接運用。（3）投資前的租稅規劃方面：1.外商投資規模、外商投資時間、及外商投資金額佔整體投資比例並不會隨赴中國大陸投資前租稅規劃程度的不同而不具顯著差異。2.外商選擇第三地轉投資中國大陸的控股公司地點並不會隨著外商進行租稅規劃程度的不同而改變。選擇以BVI為轉投資基地的主要功能以負責台灣接單，再轉單給大陸轉投資公司的國際銷售公司為主。（4）在投資後的租稅規劃方面：外商曾運用的優惠政策，以二免三減半優惠政策最多，也是中國大陸招商最常見的租稅優惠手段。其次依序為免稅進口自用設備、出口型企業享受退稅、免或減徵地方所得稅。而在受訪外商心目中較具吸引力的租稅優惠政策依序為五免五減半、免稅進口自用設備、關稅減免優惠、二免三減半、以及企業所得稅稅率減半徵收。

關鍵字

中國投資 ； 中國FDI ； 中國投資環境

並列摘要

For over the past 20 years, mainland China's investment and economic environment have changed dramatically. China has become one of the world's major economic driving forces and also gained an indispensable role in the global economy. Foreign countries have modified their investment strategies in China. During the early stage, China does have cheaper labor and lower cost of raw materials advantages. However, investors are now considering switching from OEM/ODM business model into domestic market expansion to fulfill the local demand. The rationale behind this strategy is due to the new philosophy of “access to the mainland domestic demand”instead of the “traditional production efficiency”. Due to different investment considerations, most of the company's investment decisions in China would be evaluated based on tax discount policies. It will definitely remain as an important factor during the assessment process.

However, in order to obtain the tax discount, you need to study all the bylaws in China thoroughly and know them really well. That is one of the incentives for the report to study the overall market status. This report will focus on all the related tax provisions and how to plan tax sheltering efficiently. The main purposes of this study are as the following: (1) explore the foreign views for mainland China tax environment (2) the current tax benefit for foreign companies if they invest in China (3) to discuss the implementation of foreign companies in tax planning.

There are a few key conclusions found during this research: (1) Foreign companies in mainland China are facing overall increased tax burden due to the random fee collection from the local government. Although the corruption has been gradually improved, inspections from the government taxation officials have become more frequent as well. In fact, establishing a good and solid relationship with the local government officials is critical. (2) Most foreign companies did not have a thoughtful tax planning strategy due to the lack of general tax knowledge in mainland China. They would simply carry out a straightforward tax planning since they believe the tax bylaws in China are uncomplicated and fairly easy. Therefore, many foreign companies lost the opportunity to enjoy the legitimate tax concession such as duty free equipment procurement policy and the tax exemption from the consecutive business losses.
(3) Tax planning prior to investment: 1. the scale of the investment, time and the ratio in the overall investment will not have a significant impact to the investment strategy even with a different level preparation. 2. BVI is still the first option for foreign companies when it comes to establishing a tax sheltering holding company. The business model will have Taiwan as the Headquarter for all the operations and transfer the manufacturing work to China plants. The main function of the system is to focus on international clients from worldwide.

(4) Tax planning after the investment: Most foreign companies would apply for the preferential tax policy during the early rental periods. It could save them quite a bit of cash at the beginning of the operation. Moreover, they are also entitled to different tax rebates and duty free imported equipment/machines for self-deployment. From what has been said, it is obvious that foreign investors should prepare the tax sheltering carefully in order to keep themselves away from the unnecessary tax burden and obtain the possible tax reduction as well.

並列關鍵字

China Investment ； China FDI ； China economic reform

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