保稅區廠商外銷貨物與勞務適用加值型及非加值型營業稅零稅率之研究－以新竹科學工業園區為例

租稅與國民經濟生活關係密切，且其隨著經濟生活之變遷而趨於複雜化，然如何於此變遷且複雜、多樣化的經濟活動中，維持稅負之公平及因應租稅之規避行為，稅法之制定須有稹密且嚴謹規定之必要。另為謀求與私經濟之調和及確保國家財政收入的考量，稽徵技術層面需有高度之技術性。有鑑於園區事業特殊的「保稅區」機制及交易型態日趨國際化之際，對外貿易之交易方式與型態千變萬化，其涉及因素包括銷貨地區及銷售貨物之類別，致連帶因適用加值型及非加值型營業稅（以下簡稱營業稅）零稅率而引出之問題無奇不有，往往徵納雙方尋遍相關法規、釋令，也無法找到類似案例可供參考。故稽徵實務之查核應以課稅事項之經濟事實及所產生之經濟利益為準，而非以形式外觀予以解讀，俾使符合租稅法律主義所要求之公平及實質課稅原則。惟現行營業稅零稅率稽徵制度存在相當多問題，就政府部門而言，舉凡法規及釋令之更新、整合速度過於緩慢且易有法律保留的問題、政府相關單位互動及聯繫的不足、非經海關出口零稅率銷售額檢附證明文件繁瑣、審查退稅時間過於急迫、我國獨特的政治背景、專業稽徵人才缺乏…等；另就民間企業而言，營業人基於規避租稅及政治風險之目的，加上稅務機關稽徵作業時效性的延宕及查核技術面臨無法克服的困境，查核人員人力與專業訓練又普遍不足的情狀下，一般園區事業大多選擇於第三國設有境外公司另結合OBU帳戶進行國際避稅規劃的現象相當普遍，故規避租稅的各種管道層出不窮。本研究為使稽徵機關與園區事業營業人，於外銷業務適用營業稅零稅率在稅法制定、申報制度、觀念認知上面臨的難題，經由不斷的檢討、改善，俾使徵納雙方於現行制度尚無其他解決方式可資替代前，透過此一介紹，得以凝聚徵納雙方的共識。儘管因諸多無法克服之困難不易解決，但仍冀望透過此一研究，可供政府相關單位及園區事業營業人能有一較深入之認識與省思。就稅法制定方面，建議法律釋令的規範應更快速及時並兼具前瞻性。再者，法律、釋令之文字與觀念應更加明確，避免稽徵機關恣意解釋法令，擴大課稅範圍。申報制度方面，建議提高園區事業經海關出口異常查核標準的門檻，另加強稽徵機關與海關相關單位的互動、聯繫，修正海關出口報關的截檔日期及改善其傳輸資料的錯誤率，進而著手規劃非經海關出口各類交易申報文件的簡化作業，藉以提昇稽徵業務的品質及效率。至觀念認知方面，定期透過各項租稅法律、釋令宣導，加強徵納雙方租稅法律的觀念與認識，使徵納雙方對於課稅規定與作業流程趨於一致。再者，稽徵機關本身應加強稽徵專業人才的培訓及養成，有助於外銷稽徵業務的順利推動，其重要性乃現行稽徵制度亟須正視與解決的問題。

關鍵字

區間交易；保稅區；視同出口；加值型及非加值型營業稅；零稅率

並列摘要

There is a very close relationship between taxes and the national economy; the relationship becomes more complicated as they strive to reflect the complexities of economic life. However, the more important issues are: how to maintain the fairness of the taxes as well as ways to restrict tax evasion behavior. To address these issues, it is vital that the tax system should have strict and specific regulations. Furthermore, by considering the harmony of private individual economy while protecting national financial revenues at the same time, the levying of taxes becomes more technical. In considering of the specialized “bonded area” system in the Science-Based Industrial Park, and the internationalization trend for trading types nowadays, as the ever changing in methods and types for the external trade, there are many problems arising from the use of zero tax rates for value-added and non value-added taxes (hereafter referred to business taxes) on the various types of selling area and goods sold. More often than not, tax agencies as well as taxpayers are unable to find similar cases even as they wade through the mountain of related laws and regulations. Studies and investigations on taxes should be based on the economic realities of its imposition and the actual economic benefits derived from it and not on assumptions formed from its external form; this way, these studies are able to adhere to the principle of fairness supposedly intrinsic in tax laws. Many problems exist in the current zero business tax rate checking system. From the government side, the extremely slow pace of amending laws and regulations; inadequate interaction between various related government agencies; too much documentation for zero tax goods which have not gone through customs; the time for tax rebate review is too short; the country’s unique political background, lack of professional tax people, etc. From the side of private corporations, because the priorities of businessmen are to evade taxes and political risks and due to the inefficient tax collection procedures and difficulties in auditing as well as the serious lack of professional skills and knowledge in the part of the tax office personnel, many corporations choose to put up offshore companies and use the bank accounts of these Offshore Banking Units (OBU) to implement international tax avoidance plans. From those examples, one can see that there are, indeed, many legal ways of evading taxes. This study works towards helping tax agencies and businessmen inside the Science-Based Industrial Park to reach a consensus on the legal aspects of the business tax, its system of declaration, and understanding of these aspects, at a time when the current system offers no immediate relief and solution. Although many issues are presently too difficult to overcome and solve, the study hopes to be able to provide government agencies and businesses inside the science-based industrial park with a deeper understanding of the tax system. The study recommends that the implementation of tax regulations should be swift, timely, and groundbreaking. Furthermore, the wording of the laws should be clearer to prevent the tax agency from widening the scope of the tax imposition during its interpretation. In area of tax declarations, the study recommends that those businesses should export more of their goods through customs and raise auditing and investigating standards. Moreover, there should be more interactions between customs and the tax agency; the length of time for customs declaration should be revised and the rate of mistakes committed in documentation should be lowered. In this respect, a plan must be drafted to simplify the documents required for clearing goods not going out through customs, thereby raising the quality and efficiency of the government in imposing taxes. With regards to understanding the concept of taxes, measures should be taken to educate both tax agency personnel and business owners on the various laws and regulations. This allows both parties to share consistent views on tax procedures and requirements. Moreover, the tax agency should improve their professional skills by providing adequate training to their personnel. Hopefully, these measures will be able to resolve the agency’s pressing problems.