- 學位論文
境外理財規劃對最低稅負制影響之個案研究
A Case Study of the Impact on Alternative Minimum Tax Act Caused by Offshore Financial Planning
摘要
金融大海嘯發生後，全球掀起新一波降息風，我國央行也跟隨全球降息因應，就在2009年第二季全球樂觀期待景氣復甦中，股市一片欣欣向榮，繼自2010年1月1日起施行個人海外所得計入「基本所得額」課稅的規定，將提高海外投資者的投資成本，投資者如何透過境外公司及帳戶的設立，以達節稅及延緩匯回盈餘效果？故以個案研究的方式提供政府及投資者參酌，是本文研究的動機。 本文研究以個案研究的方式，於免稅天堂設立境外公司，透過境外平台及多層次控股方式，以法人身份，享受租稅優惠，並於台灣銀行之OBU開立帳戶，享受境外所得無就源扣繳的優惠，又免於自然人海外所得成為課稅主體。其最終目的主要探討高資產個人、企業透過境外公司的成立，將自然人轉換為法人，佈局海外投資，配合及運用OBU的金融節稅優勢及靈活操作，活化境內資產，將資產境外化、證券化，依合法性、合理性達到節稅及免稅效益。 整體而言，因應個人、企業進行海外投資，個人追求財富極大化，企業能穩健維持並保有一定的營運獲利後，創造更高盈餘，進而討論出適當的節稅方式及靈活操作方式。是以追求更多的的節稅效益，創造更高的投資收入及盈餘，仍需探討及分析境外公司的架設、投資理財的最佳操作模式，以符合海外最低稅負制的適當性與合法運用。
並列摘要
After the Financial Tsunami, there is a rising trend in reduction of interest rates around the world. CBC also followed the trend to deal with the situation. The stock market has started to recover since the second season of 2009 under the expectation worldwide. The government applied the new tax act that personal offshore income should be brought into “basic income”on Jan. 1st 2010, and it will raise the cost of offshore investments. How do the investors achieve tax-saving and postpone repatriation of profits by setting up offshore companies and OBU accounts? Providing some reference material through cases survey is the motivation of this study. This study researches the cases that set up offshore companies at tax heavens, open OBU accounts in Taiwan, and take the advantages of tax benefits. The ultimate purpose of the study is mainly about probing into the high-net-worth individuals and enterprises’s behavior of arranging offshore investments by setting offshore companies and taking the financial advantages of tax-saving. The flexibilities of offshore operations help investors activate their domestic assets. Overall, for pursuing more benefits of tax-saving and making more investing profits, we still have to discuss and analyze the best operating mode the settlements of offshore companies to fit the regulation of alternative minimum tax.