最低稅負制-境外所得問題研究

Alternative Minimun Tax-Study of Offshore Income Problem

許嘉欣(CHERRY HSU)

指導教授 ： 簡俱揚 ； 鄒翊

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600735

摘要

我國最低稅負制度(Alternative Minimum Tax)終於不負眾望於今(2006)年1月1日起正式施行，係為使適用租稅減免、優惠規定而繳納較低之稅負甚至不用繳稅的公司及高所得個人都能繳納最低金額或一定比例的稅款；未來將不再有完全免稅與所得稅利益的優惠待遇，以期充裕政府財政及建立更公平合理租稅制度。事實上，代表我國最低稅負制的「所得基本稅額條例」，於提送立法的過程中亦是幾經波折與爭議，所幸各界對於國內的租稅改革深具共識與決心，使得此法案順利的於去(2005)年12月9日經立法院三謮通過。預估一年財政稅收約增加一一○億元，及近一萬六千人受影響，企業則有五千多家受到衝擊。

關鍵字

最低稅負制

並列摘要

Abstract
The Alternative Minimum Tax of our country finally, under the expectations of taxation was established by our national excellent tax reform group through adopting and referring the good experiences, failure reasons of other countries' implements of Alternative Minimum Tax and current taxation structure, although the comments were divided into two opposing extremes, but in terms of current financial debt of our country, after the enforcement of Alternative Minimum Tax, it was estimated to enrich national financial taxation with 11 billions approximately, that may be said a cardiac to taxes; in order to allow Alternative Minimum Tax to proceed smoothly in our country, the associated regulations "Income Basic Tax Act" and its related enforcement rules were individually passed on 9th December, 2005 and 23rd May, 2006; however the area of "Offshore Personal Income" which is also a very big part of current taxation, because of lacking mature check instrument and was consequently postponed to 2009 to be included into AMT calculation when applicable. Therefore, this study was conducted under the above mentioned context for related study and analysis, and hopes to contribute to the smooth development of our national Alternative Minimum Tax.
Based on the study and analysis of several advanced countries on the income taxation to Controlled Foreign Company, it showed that each country has unique views about CFCS legislation, and can check the offshore source income of individuals and enterprises at the same time, and these can provide our country as very useful reference to legislate or amend the laws and regulations related to offshore source income, however it was also found that the reason why revenue service organizations are short of mature check instruments and thus decided to postpone the inclusion of offshore income into AMT calculation until 2009 when applicable, is really because the political sensitiveness of our country and our countrymen income is of Territoriality Principle. Therefore this study suggested that upon future legislation or amendment, government should primarily pay attention to change the taxation into Personal and Territoriality Principle, also because the political sensitiveness of our country, suggested that for diplomacy it is necessary to actively open up effective diplomacy and negotiate multilateral tax treaties, revenue service organizations should also set up penalty rules against dishonesty declaration of offshore income from individuals and enterprises, by this way it may only be possible to achieve the fairness state of taxation.

並列關鍵字

Alternative Minimun Tax-Study

參考文獻

5.林世銘，2004，建立我國所得稅最低稅負制度之研究，財政部賦稅署。

4.林世銘，2004，兩稅合一何去何從-我國實施最低應納稅額之研究，中華財政學會2004年年會。

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9. Pierre-Jean Douvier of Bereau Lefebvre, "Doubts on French CFC Laws", Francis ,Paris,March 1995 International Tax Review

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