營運總部企業之租稅優惠效果探討

On the performance of taxation preference for operational headquarters

張佩雯(Pei-Wen Chang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600272

摘要

摘要
本研究探討「營運總部租稅獎勵實施辦法」對企業之租稅優惠效果之影響。分成三個部份。首先比較分析各國投資與租稅環境之利基，進而針對企業於各國設立營運總部可享受之租稅優惠內容進行探討比較，並彙總國內對此項政策之評論，得到我國營運總部之優劣處；第二部份分析政府推動企業營運總部政策後，企業對於該項政策租稅優惠之反映，是否有顯著增加資金回流金額；第三部份係分析評估政府實施企業營運總部法令實施後，公司申請成立營運總部後，其租稅優惠效果之影響。
在基本稅制面方面，我國營利事業採行之屬人兼採屬地主義，綜合所得稅、營利事業所得稅兩稅合計之最高邊際稅率相對其他國為高，不利吸引企業設置營運總部。雖然我國之租稅優惠措施均較其他各國更為優惠，但相關配套措施不完善，如外商企業將股利匯出須扣繳20％之稅款、未分配盈餘加徵10％稅負及最低稅負制之規定等不利措施，均造成租稅優惠之整體效益降低。是故，我國設立條件之量化標準過高及相關配套措施不完善均會影響企業在台成立營運總部之意願，且對外商企業之吸引力降低。
探討營運總部之租稅優惠措施是否有達到誘導海外資金回流之成效，實證結果發現，在企業營運總部法令實施後，已申請設立營運總部之公司，其海外匯回之投資收益較未成立前高，但卻未有顯著之差異；海外淨免稅所得方面，並沒有較未成立前高，且未有顯著之差異。然而，此一結果不能排除企業可能預計未來有海外投資收益匯回之規劃，才積極提出申請營運總部。
探討營運總部之租稅優惠措施是否有達到應有的租稅優惠效果，實證結果發現，在企業營運總部法令實施後，已申請設立營運總部之公司，海外匯回之投資收益比例均高於設立營運總部前，其有效稅率會較未成立低。然而，海外淨免稅所得，在企業營運總部法令實施後，已申請設立營運總部之公司，其海外淨免稅所得沒有提高，則與有效稅率無直接相關之問題。

關鍵字

租稅優惠 ； 營運總部 ； 有效稅率

並列摘要

Abstract
The purpose of this study was to investigate the impact of “Regulations Governing the Implementation of Tax Preference for Operational Headquarters” on the tax preferences for enterprises. The research was divided into 3 sections. The first section analyzed the niches of each nation’s investment and taxation environments, investigated the content of tax preferences for operational headquarters offered in every nation, and organize the comments on the domestic policy to find out the advantage and disadvantage of domestic operational headquarters. The second section analyzed, after the policy of operational headquarters was promoted by the government, the reaction of enterprises to the policy of tax preferences and whether the implementation has significantly increased the reflux of funds or not. The third section analyzed and evaluated, after the implementation of regulations governing operational headquarters, the effect of tax preferences on enterprises after operational headquarters were established.
In the investigation of whether tax preferences for operational headquarters provided incentives for the reflux of oversea capitals, the empirical results showed that after the regulations were enacted and put into practice, enterprises with existing operational headquarters enjoyed higher profits from oversea investment than before the headquarters were established, but not to a significant extent. In terms of net offshore tax-exempt income, no higher or significant gain was observed. However, it could not be neglected that enterprises may plan for the remittance of profit from oversea investment and thus actively file the application for operational headquarters.
In the investigation of whether tax preferences for operational headquarters achieved expected effects of tax preferences, the empirical results showed that after the regulations were enacted and put into practice, enterprises with existing operational headquarters had a higher proportion of profit from oversea investment before the headquarters were established, and the effective tax rate was lower than before the establishment. However, as to net offshore tax-exempt income, after the implementation of the regulations, for enterprises with existing operational headquarters, if the net offshore tax-exempt income was not increased, there would be no direct association with effective tax rate.

並列關鍵字

tax preference ； effective tax rate ； operational headquarters

參考文獻

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