兩岸加值型營業稅制度之比較研究

加值型營業稅係對課稅單位銷售物品及勞務之營業額(總收入)，減除其自其他納稅單位購進物品及勞務之支出額(總支出)，以其餘額之「加值」部分所課徵之租稅。換言之，其為多階段銷售稅，為每一銷售階段所增加的價值，層層相轉，最後轉嫁到末端的消費者上，無重複課稅及稅上加稅的現象，符合租稅之中性原則，且有助於投資鼓勵，又能活絡資本。中國大陸近年來致力於全方位的經濟發展，成績斐然，如今已蔚為全球龐大的經濟體；潮流之所趨，使得台商不得不陸續奔赴大陸進行投資。而增(加)值稅是海峽兩岸主要消費稅制的最大宗稅源，其重要性不言可喻；如何降低風險，並取得合法利潤，便必須針對此稅種做初步的認識與瞭解，才能完全掌握財務與稅務管理。本研究主要之目的在針對台灣加值型營業稅制度及大陸於2008年11月10日以國務院頒布的《中華人民共和國增值稅暫行條例》之條文內容，從租稅理論、開徵實務、相關之法令及目前的國際現況等方面，加以深入的探討，以提出兩岸加值型營業稅制度更具體之建議，終究希望能提供在大陸之台商及兩岸政府修訂法規之參考。總之，隨著台灣政府對大陸政策的陸續開放、ECFA簽訂生效與兩岸經貿發展因關稅調降與貿易障礙減除等因素，台商宜整體評估與檢視未來在投資佈局、營運流程規劃與各地子、分公司應賦予之功能與角色定位，並適當運用兩岸相關之租稅優惠政策，使得集團內各子分公司執行功能與承擔風險適得其所，滿足「利潤最大化、成本極小化」，進而達到「立足台灣、前進大陸、佈局全球」之全球投資營運策略目的。

關鍵字

加值稅；租稅理論；銷售稅

並列摘要

Under Value Added Tax (“VAT”) system, only the “Added Value” portion of sales, derived from gross sales of taxable goods and services after netting related costs (of producing the taxable goods and services), are subject to Business Tax. In other words, business tax is levied in multiple stage and is designed to be passed on to the consumers as the final tax bearer. Given there will be no double taxation, under tax theory, to levy Business Tax under VAT system will encourage investment and promote capital. In recent years, China has committed to a full range of economic development, and has become a vital and crucial global economy system. At the head of the trend, it is inevitable for Taiwan businesses to pursue investment opportunities in China. As Business Tax has become the largest source of tax revenue from cross-strait business transactions, to effectively manage business risks and obtain legal profits, one must be aware and understand business tax under VAT system. The purpose of this study is to compare and discuss VAT system in Taiwan and “Provisional Regulations on Value Added Tax of the PRC” (“Provisional Regulations”) on November 10, 2008. This study will address the contents of the provisions from the following areas: relevant tax theories, practical problems that may arise when Provisional Regulations are implemented, and current status in related international laws. Further, it will propose specific suggestions for business tax under VAT system on cross-strait businesses, aimed to act as a reference for business and government when making amendments in current regulations. In summary, the Taiwanese government policy gradually open toward mainland China and the singing of the ECFA is affecting economic and trade development. Due to tariff adjusting it has allowed a drop in trade obstacle factors. Taiwanese businesses should assess and layout overall plans for future investments, planning and positioning the role and gives to function to the branches of the company, and allow the tax related policies appropriately to implement the functions that bear risks for suitable "profit maximizing" as well as "cost mineralizing between each branches. Making it satisfactory for enlarging the profits and reduce the cost as best as it can. Further, able to establish the root in Taiwan but move forward to Maland China as well as to layout the global objectives of investment policy in the world and enabling the strategies for the purpose.