《新企業所得稅》統一內、外資企業所得稅並適當降低企業所得稅率至25%,對大陸所得稅制是相當重要的開始,《特別納稅調整實施辦法(試行)》實 行窺探出大陸詳細規範反避稅法規與積極進行移轉訂價查核等查核反避稅力道不可輕忽。 本研究以比較研究法,綜合兩岸反避稅相關法條歸納比較,台灣除了2004年制定《營利事業所得稅不合常規移轉訂價查核準則》外,其他反避稅相關規範大多屬研究階段或正於立法,反觀大陸在成本分攤協議、受控外國公司、資本弱化、防堵濫用租稅協定等防止跨國公司不當規避稅負,制定稅法賦予稅務機關反避稅查核法原依據。 經由比較兩岸在反避稅差異後,進一步探討在《新企業所得稅》實施後,對台商常見兩岸交易模式及投資大陸投資架構調整可能產生之稅務風險。 本研究分別對政府及台商提出下列的建議: 一、 對政府的建議 1、 與大陸訂定兩岸租稅協議。 2、 政府應儘快加速立法。 二、 對台商的建議 1、 加強稅務風險管理。 2、 利潤合理分配。 3、 投資架構合法化。
The New Law On Corporate Income Tax has been executed since 2008 in China for standardizing tax rate of domestic and foreign enterprises, and reducing the enterprise tax down to 25%. Otherwise, Implementation Regulations for Special Tax Adjustments (Provisional) is a detailed administration of anti-tax avoidance rules and auditing transfer pricing positively. Adopting Comparative method to understand anti-tax avoidance rules between Cross-Strait, this essay also analyzes Taiwan 2004 Regulations Governing of Assessment Rules for Non-arm's-length Transfer Pricing of Profit-Seeking Enterprises Income Tax on Non-Arm's-Length Transfer Pricing. Except that, there is no other anti-tax avoidance regulation. On other hand, China regulation is applicable to administration of cost sharing agreement (CSA), controlled foreign corporations (CFC), thin capitalization, and general anti-tax avoidance rules, etc. Tax authority is submitted to strengthen audit anti-tax avoidance according to the regulation. Through comparison of Cross-strait anti-tax avoidance and in advance of discussing execution of China’s The New Law On Corporate Income Tax, the regulation and administration of special tax adjustments would bring tax risks specially for Taiwan businessman on Cross-Strait trade model and investment framework. The summary of suggestions to Taiwan government and businessman as the followings: In the first, this paper would like to suggest Taiwan government to sign The Cross-Strait tax agreements with China and to speed up legislations of anti-tax avoidance. Secondly, the emphasis of tax risk management, the rational profit distribution and legislative investment framework would be proposed for Taiwan businessman.