保稅制度下外銷業務之租稅研究 -以自由貿易港區為例

The study of Foreign Trade under Bonded System： The Example of Free Trade Zone

高靜惠(CHING-HUI KAO)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200901161

摘要

摘要
面對全球金融危機，各國緊縮貨幣政策，國內產業亦受到嚴苛的考驗，如何提昇產業在國際市場的競爭力與健全國內投資環境都將是刻不容緩的事，除了擴大內需，提昇產業價值、政府降息及注入資金流動性外，透過逐步整合國內租稅，減輕產業對稅制的恐懼，讓企業在謀求經濟效率、同時也確保國家財政收入，創造利基，以期使國內產業環境優於國外，也是一個重要的課題。

然而現行保稅制度下設置之保稅區類型眾多，每一保稅區設置的保稅理由、立法意旨也有所不同，加上保稅區外銷業務涉及課稅內容複雜，引發營業人對是否適用保稅情形與租稅負擔產生歧異，讓原屬於財政部核稅權責的部分，因相關主管機關為促進經濟發展及扶植特殊產業，設置不同保稅條例，然而相對應租稅法如加值型及非加值型營業稅法、貨物稅法、關稅等等相關卻未有即時連結，而有租稅適用上問題發生，保稅制度的設置原意是為了鼓勵產業外銷業務，減少產業對資金負擔，反觀我國舉凡相關法規及解釋函令的更動緩慢，往往造成實際交易與租稅法規的連結落後，產生不同機關所設置的條件與租稅公平產生衝突，加上外銷業務型態複雜化，衍生出法令在適用上不明確，且未具前瞻性。稽徵機關為了減少稅收流失，常擴張解釋法令適用，提高查核標準的門檻，強化課稅範圍，而企業則利用保稅制度的一些模糊地帶，來規避租稅行為以求取較大的企業利益，使得立法美意成為租稅死角。因此本研究主要是探討如何利用特殊的保稅區機制、同時因應國際化潮流，尋求一套暨合乎租稅正義，且又可以降低企業主對租稅適用性的複雜規範產生排斥，而增強投資意願的方法。

所以本研究先從外銷保稅制度的內容為出發，接續探討因保稅制度設置之保稅區種類及設置條例間的差異，並以其中租稅最為寬鬆之自由貿易港區事業為探討對象，在保稅制度的應用下外銷業務如何提升競爭力，並建議保稅區中租稅適用性的修正方向，以解決最具爭議之加值型及非加值型營業稅之租稅適用問題。透過了解目前面臨的瓶頸，整合不同法令條例，強化目前保稅制度下較寬鬆的自由貿易港區對大三通後世代挑戰，讓產業國際化。

關鍵字

保稅區 ； 保稅制度

並列摘要

Abstract
Countries in the world tighten the monetary policy to cope with global financial crisis which give the domestic industries such severe tests. How to increase the competitiveness of the international market and improve the domestic investment environment become more urgent to the government. In addition to expand domestic demand, enhance the value of the industries, cut interest rates and infuse the capital into the market, government needs to integrate the tax policies and make the enterpriser free from the fear of taxes. Government should make the domestic industry environment prior to other countries’which can make enterprises to pursue economic efficiency and also ensure state’s fiscal income stable.

However, current bonded system contains many types of bonded zones which were set up by different bonded tax reasons and legislative intentions. Exporting business of bonded zones involves the complicated tax rules which makes the businessmen disagreed to the implementation of bonded rule and tax policy. The relevant authorities incline to stimulate economic development and foster special industries by setting the different bonded rules which do not consist to other tax rules, such as value-added tax, non-value-added business tax, commodities tax and customs duties. This situation causes the problem of tax applicability. The bonded system is set up for encouraging the export operations and reducing the financial burdens but some of related laws and regulations are out of date and laggard which are against the actual business transactions in bonded zone.

In addition, the authorities establish different bonded-zone regulations for supporting the complex exporting business. Those different rules also cause the unfair tax policy. In order to reduce the loss of revenue, taxation authorities often explain the expansion of the regulations application to raise the threshold of check standards and strengthen the tax base. The enterprises are used the unclearly parted with bonded system, to circumvent the tax acts so as to obtain the interests of large enterprises which make good well of legislation as a dead-end tax. Thus the main purpose of this study is to explore how to make use special mechanism of the Free Trade Zone, cope with the trend of internationalization and finding the tax justice and reduce the complexity of the applicability of the norms of tax arising from exclusion and also enhance the methods of investment intention.

The study is beginning with exporting the contents of the bonded system and the follow-up is to investigate the types of bonded zones and difference among the bonded regulations. One of the research objectives is to discuss one of the most generous tax free trade zones and explore the export business to enhance its competitiveness under bonded zone rules. Another objective is to suggest the amendment directions of tax free zone law’s applicability and also address the most controversial of the value-added and non value-added business tax on the tax application. This study goes through an understanding of the current bottleneck to integrate the various regulations and codes, strengthen those challenges come out after three direct links policy which is under free trade zone in current bonded tax system and finally improve industry internationalization.

並列關鍵字

Bonded Zone ； Bonded system

參考文獻

5.加工出口區設置管理條例

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2.Porter, Michael E.（1985;1990）The Competitive Advantage of Nations, pp.829～887

2.李樑堅，從產業供應鏈觀點探討高雄港自由貿易港區招商策略之研究，財團法人高雄都會發展文教基金會，行政院經濟建設委員會，民國95年。

參考文獻