兩岸企業所得稅租稅優惠之研究

近年來，由於環保問題、工資成本上揚等經濟條件惡化及產業轉型，國內企業為了企業獲利性及永續經營，紛紛將其觸角延伸至海外及大陸，大陸由於地大物博、工資低廉、勞工充足、市場廣大，且與台灣有相同的語言、相同的風俗，再加上中共當局採行經濟改革及開放政策後，提供許多優惠獎勵措施，積極吸引外資投資，遂成為台商對外投資主要地區。然而在台商紛紛前往大陸投資之同時，除評估當地投資環境外，瞭解大陸的稅收、稅收優惠制度，及租稅規劃，是不可忽視之課題，亦引發了研究者研究動機。本研究的目的乃是協助台商企業作為投資兩岸時，利用企業所得稅租稅優惠之規定，作為投資地點的選擇及租稅規劃時之參考，以降低租稅成本，提高企業競爭力；並向政府提出修法方向之建議；亦希望能對後繼研究者提供實證之依據。我國對於企業之獎勵措施，最早的為獎勵投資條例，自四十九年一月一日公布實施至七十九年十二月三十一日屆滿，對獎勵投資、促進經濟發展功不可沒。這項租稅獎勵措施之時代背景，係因七十餘年間，國內企業正面臨土地價格高昂、工資水準大幅提高、勞工意識抬頭及環保理念加強等不利因素之衝擊。有識之士認為，唯有朝高科技及附加價值高的產業發展，才能使台灣經濟再創奇蹟，建議政府繼續立法獎勵企業投資經營。政府於獎勵投資條例屆滿後，於八十一年公佈促進產業升級條例，並於八十四年一月初擴大適用對象及增加獎勵項目，對促進產業升級，提升國際競爭貢獻頗大。期間政府另對特定的對象訂立獎勵法規，包括中小企業發展條例、獎勵民間參與民間交通建設條例、科學園區設置管理條例等，並與其他國家互訂租稅協定，以保障我國對外企業對外投資及鼓勵外國企業到我國投資，並避免重複課稅。大陸方面於1988年大陸國務院公佈的「關於鼓勵台灣同胞投資的規定」中的第五條規定：台灣投資者在大陸舉辦的投資企業，參照有關涉外經濟法律、法規的規定，享受相當的外商投資企業的待遇，由此觀之，台商是被視為外國人。而有關大陸租稅減免之規定，散佈於「中華人民共和國外商投資企業和外國企業所得稅法」，「中華人民共和國外商投資企業和外國企業所得稅法施行細則」，和其他稅務法規中。我國租稅優惠項目，依獎勵項目有加速折舊、投資特定事業、機器設備投資抵減、研究發展.人才培訓.建立國際品牌形象投資抵減、投資於資源貧脊或發展遲緩地區投資抵減、國外投資損失準備、五年免稅、資產重估免稅、股價溢價發行免稅、轉投資收入免稅、盈餘轉增資、盈虧互抵等租稅優惠規定。而大陸對所謂三資企業，租稅優惠項目有特定地區的租稅優惠、特定項目的租稅優惠、特定行業長期投資的租稅優惠、地方所得稅的租稅優惠、再投資退稅、盈虧互抵優惠、技術權利金收入優惠、轉投資收益免稅、加速折舊、國產機器設備、投資抵減研究發展中心的優惠、軟件和集成電路產業優惠等等，並無像臺灣提撥國外投資損失準備，亦無資產重估價及股價溢價免稅規定。而台灣原雖有企業盈餘轉增資免稅之規定，已於87年實施兩稅合約時予以刪除，台灣因無地方所得稅之規定，所以無減免地方所得稅之優惠。其他項目如加速折舊、投資重要特殊事業、研究發展、投資邊遠地區、年限內免徵企業所得稅、盈餘轉增資等項目，兩岸均有租稅優惠之規定，僅是優惠方式及優惠幅度大小不同而已。由論文中可知，有些獎勵項目在台灣的台商可享有較多的租稅減免優惠，有些項目則顯示若到大陸投資可享有的優惠優於在台投資，整體而言大陸為了大量吸引外來資本、技術，為大陸注入經濟活力，以振興及快速發展經濟，所以規定的優惠方式比台灣多，優惠的幅度亦比台灣大，所以整體而言台商若僅考慮所得稅優惠因素，則到大陸投資會比在台投資享有較多的企業所得稅優惠，但仍應視各別公司的情形而定。因此台商不論是在台灣或到大陸投資，可以在合乎相關法的前提下享受租稅優惠的利益，仔細評估慎選投資組織、投資地點、投資產業，減少稅賦負擔以降低企業經營成本，追求整體利潤的極大化，並提高其競爭力。

關鍵字

所得稅；所得稅減免；租稅優惠

並列摘要

In the recent years in reply to the worsened economic environments, such as strict environmental requirements, escalating labor cost etc.. more and more businesses in Taiwan have reached out to overseas regions including China in pursuit of profitability and sustainable operations. Among the said regions, China has become the major region attracting investments from Taiwanese businesses on the following grounds: Mainland of China provides vast land, rich resources, low labor force, large market, and language and habits/customs similar to those in Taiwan; and the economic; authority of China offers various privilegeous measures and incentives to actively invite foreign investments after launching economic reform and ban-elimination strategies. However, it is critical for Taiwanese businesses to assess/evaluate the local situations for investment and to realize the taxation practice, tax privileges and tax planning in China before they actually pool their money into the investment there in Mainland of China and this importance also motivate the writer to focus on the present study. In fact the present study aims at clarifying the available requirements and provisions of the privilegeous polices and laws for tax exemptions to serve as reference for Taiwanese businesses in selecting the optimal locations and planning their tax strategies. It is also hoped that the business promote their competing strength through lowered tax cost and the governments enjoy suggestions directing the law modifications. Furthermore, it is especially expected that the present study provides evidenced facts for the interested researchers to take as reference during their study on the same. The earliest incentive measures to businesses in Taiwan is “Investment Incentive Acts” enacted on January 1, 1960, expired on December 31, 1980, and proven to be invaluable and constructive to the promotion of economic development in Taiwan. The timing background of the incentive strategy is that during 1980’s the domestic businesses in Taiwan were confronting the impacts such as high land prices, sharply raised wages, the rise of laborers identity, and the steadily enhanced environmental protection awareness, etc. At the very moments, scholars and experts with prospect proposed that Taiwan economy will create another miracle only by developing the industries of hi-tech and high added-value products, therefore, they strongly recommended the government agencies to keep establish laws and acts that encourage businesses to put more investments and efforts for optimal operations, As a result, immediately after the said expiration, the government agency established and enacted “The Industry Upgrading Promotion Acts” in 1992, and further expanded it’s scope of applicable businesses (targets) and increased incentive items. Such establishments and enactments made tremendous contribution to the industry upgrading and global competing strength enhancement. Under the said acts, the government agencies also formulated and enacted specific incentive acts and regulations for specific target business sectors, including but not limited to “The Small & Medium Business Development Acts”, “The Incentive Acts for Private Business to Participate in Communications & Transportation Infrastructure Construction“, “The Scientific Industrial Park Establishment Acts”, Besides the governmental authorities also entered mutual tax agreements/treaties with the authorities of other countries for seeking protection and security for our businesses to invest overseas and for encouraging foreign businesses to invest in our country and preventing any occurrence of overlapped taxation. Regarding the privilegeous measures in taxation for Taiwanese invested businesses in Mainland of China. Article 5 of “The Regulations Encouraging Taiwanese Businesses’ Investment in Mainland “ enacted by PRC State Dept in 1988 specifies that. A Business invested by Taiwanese investors in Mainland shall be subjected to all laws and regulations pertinent to foreign economy and thus enjoy the status as a foreigners‘ invested business. Form this view, Taiwanese businessmen are deemed as foreigners. The taxation privilegeous measures are widely spread and found in “Business Income Tax Law for Foreigner Invested Businesses and Foreign Businesses in PRC” and “The Practice Ordinance of Business Income Tax Law for Foreigner Invested Businesses and Foreign Businesses in PRC” and other laws and regulations pertinent to taxation. Our Tax-Privilegeous items fall into categories, according to the incentive items, as the follows “Accelerated Depreciation” “Equipment Investment Exemption for Specific Industrial Sectors” “Exemption for Investment in R&D Expert Training and Global Image and Brand” “Exemption for Investment in Sources-Shortage-areas or Delayed Development Areas” “Exemption for Loss from Overseas Investment” “5-years Tax Exemption” “Exemption form Re-evaluation of Assts” “Exemption for Excessive Price Issuance of Shares” “Exemption of Re-investment Income” “Surplus-Transfering to Capital Increment” etc.. While the taxation privileges to the so-called “Three-Sourced-Capital-Businesses” enacted by the taxation authorities in PRC include: “Region-Specific Taxation Privileges” “Sector-Specific Taxation Privileges” “Sector-Specific Long-Range Investment Taxation Privileges” “Local Income Tax Taxation Privileges” “Withdrawal of Tax from Re-investment” “Surplus-Investment Weighting Exemption” “Technological Loyalty Income Privileges” “Exemption of Re-investment Surplus” “Accelerated Depreciation” “Domestically Made Equipment Investment Exemption” “Incentives to R&D Center” “Software Inteqrated Circuit Industries Incentives” etc.. However, there is neither “Allowance Alloted for Loss in Overseas Investment” nor “Exemption of Tax For Excessive Value from Assets Re-evaluation or Share Prices” , While the “Surplus-transfering to Capital Increment Exemption Regulations” used to be active was abolished in 1998 already. Thanks to no local income tax in Taiwan, Taiwan offers no local tax exemption at all. As for the exemption items, such as “Accelerated Depreciation” “Exemption from Investment in Special or Critical Industrial Sectors, R&D, Investment in Rural Areas” “Exemption of Business Income Tax within a Certain Period of Years” “Surplus-Transfering to Capital Increment etc.. the taxation authorities across Taiwan Strait both have some regulations for Taxation privileges that are different only in amplititude and formats”. From the present study it is known that, operating business in Taiwan the Taiwanese investors enjoys mare wrieties in privilegeous items. However in some items or sectors, the investment put in China brings better feedback than in Taiwan. In general, the privilegeous amplitude given by China taxation authorities is larger than that by Taiwan authorities, Hence in view of only income tax privilegeous factors, Taiwanese businesses will enjoy better privileges in China than in Taiwan, however, the actual outcomes depend also on individual business operations. Therefore, Taiwanese businesses are entitled the right to enjoy taxation privileges of various aspects no matter in China or in Taiwan, under the pre-requirements of being qualified. So what it takes for a Taiwanese business to lower the business operating costs, maximize overall profit for the businesses and to strengthen its competing edges should be evaluating the whole situation analytically, selecting carefully the investment target-organizations, investment locations, industrial sectors that ensure decrement in tax burdens.