台灣上市（櫃）公司赴中國大陸投資租稅優惠及規劃之研究

The Study on the Preferential Tax Treatments and Tax Planning in China—An Example of Taiwanese Public Listed Enterprises

謝明勳(Brian Hsung-Ming Hsieh)

指導教授 ： 胡為善

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100419

摘要

摘 要
我國政府自1990年開放赴中國大陸間接投資迄今已逾十年，台商在中國大陸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之防禦型投資方式轉為擴張市場而積極進軍中國大陸之擴張型投資。亦即台商投資決策的思考模式從最初的「投資」策略考量，轉變為對「再投資」策略考量；由於投資策略考量時點的不同，會影響台商考量的因素由最初的勞工、原物料等成本因素轉變為考量市場、租稅等影響企業永續經營的因素。大多數的台商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）探討台商對於中國大陸的租稅環境之看法（2）現今台商赴中國大陸投資時能享受的租稅優惠；及（3）探討台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：台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）對台商赴中國大陸進行租稅規劃方面：台商普遍認為在中國大陸進行租稅規劃的困難程度普通，且台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。然而因此許多台商卻未享受其合法可享有的租稅優惠，如規劃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.台商投資規模、台商投資時間、及台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.台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台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：台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。而在受訪台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

租稅優惠 ； 租稅規劃 ； 投資 ； 台商 ； 中國大陸

並列摘要

Abstract
It has been ten years since the Taiwanese enterprises investing in China. Their strategies have changed from the cost-concerned〝defensive investment〞to the market-concerned〝expending investment.〞Hence, the Taiwanese enterprises’ investment decisions had turned into reinvestment. The reinvestment decisions focus on sustainable management such as the market size and the taxation. Thus, the preferential tax treatment（PTT）was one of the important factors which attracted the Taiwanese enterprises. To acquire the preferential tax treatment, it is essential to be familiar with Chinese tax regularities and environment. The Taiwanese enterprises must carefully proceed the tax planning. It is the main motivation of this study.
The objectives of this study are as follows（1）how the Taiwanese enterprises’ perspectives on the tax environment in China,（2）to understand the preferential tax treatment that Taiwanese enterprises could adopt and （3）to realize how the Taiwanese enterprises proceed their tax planning.
This study finds that (1) with respect to China’s tax environment, the tax encumbrance of the Taiwanese enterprises in China has gradually increasing; the irregular fee is improving; the tax inspection is getting frequent and bribery still exists. (2) Regarding the tax planning, Taiwanese enterprises believe that the difficulty of tax planning in China is not very hard and the Taiwanese enterprises’ just prepared simple tax planning before investment. However, a lot of Taiwanese enterprises didn’t obtain some legal preferential tax treatment such as the combination of the five-year-carry-forward and tax holidays. (3) With regard to tax planning before investment: 1.the investment size, entering time and the proportion of investment on the company’s total investment are insignificant with the degree of Taiwanese enterprises’ effort of tax planning before investing; 2.the places where Taiwanese enterprises choose as holding company are insignificant with the degree of Taiwanese enterprises’ effort of tax planning before investing. And those who choose British Virgin Islands as holding company take their orders in Taiwan and then transfer to their company in China. (4)Concerning the tax planning after investing, the PTT that most Taiwanese enterprises had obtained in subsequence were tax holidays（5 years）、duty free on imported equipment、income tax exemption on exporting-oriented enterprises and exemption on local income tax. And the most attractive PTT for Taiwanese enterprises were tax holidays（10 years）、duty free on imported equipment、duty free、tax holidays（5 years）and tax exemption on local income tax.

並列關鍵字

Investment ； Tax Incentives ； Taiwanese Enterprise ； China ； Tax Planning

參考文獻

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