- 學位論文
海外所得納入最低稅負制下個人財富管理之研究
THE STUDY ON PERSONAL FINANCIAL MANAGEMENT UNDER THE INFLUENCE OF THE INCOME BASIC TAX LEVIED ON INDIVIDUAL OVERSEAS INCOME
摘要
我國自95年1月1日開始實施「所得基本稅額條例」(即最低稅負制)，目的在使因租稅減免規定而繳納較低稅負的公司或個人，都應繳納基本稅款的一種制度。條例中第十二條規定，非中華民國來源所得，申報戶全年度海外所得達新台幣一百萬以上時，需列入「基本所得額」計算。海外所得計算已於99年1月1日起施行。但許多提供海外投資商品的金融機構、財富管理從業人員以及投資人，就法令的規範及實務執行上，仍存有對條文認知不足，對課徵基準、及稅負規劃方式存有疑惑。 本研究就最低稅負制下，以財富管理業務中常見的投資工具進行稅負計算；並就海外投資損益是否實現之決策對稅負影響，做研究探討。以供投資人、財富管理業務機構及理財業務人員參考。主要結論與建議如下: 一、對所得稅率愈高之投資人，在節稅考量下，投資商品選擇以享有免稅額度優惠之商品(如海外基金、保險)較佳、其次為分離課稅商品。 二、投資人可善用海外所得免計入基本所得額之額度，做為海外基金贖回標的選擇參考，或計算可實現贖回的部位。依本研究模擬結果，即使是負報酬之部位，如採年度內實現之決策，仍有可能產生節稅效果。 三、投資人於最低稅負制下之海外所得稅負規劃，可運用海外所得免列計額新台幣100萬元、基本所得免稅額新台幣600萬元及稅率20%等條件，與預估綜所稅一般所得稅額相較計算後，就差額與預估報酬率來進行海外投資部位管理。 四、海外基金投資管理與稅務規劃，是財富管理業務上極為重要的一環。建議業者可加強稅務諮詢系統建置，提供理財專員與客戶進行投資決策參考；同時對高資產客戶海外投資於年度中已實現與未實現部位，提供即時之紀錄查詢與稅務試算服務。應可以藉由稅務規劃來提高客戶資產報酬，增加服務價值，提升顧客之忠誠度與滿意度。
並列摘要
The Income Basic Tax Act (hereinafter as the Act) came into force on January 1, 2006. The purpose of the Act is to let the enterprises and individuals who benefit from tax incentives can also fulfill their income tax burden as a contribution to public finance. In accordance with the provision of Subparagraph 1, Paragraph 1, Article 12 of the Act, if the amount of overseas income is over NT$1,000,000 per filing unit, then the total amount shall be included into the Basic Income to figure out the Basic Tax. Though the above-mentioned provision set into force on January 1, 2010; however, we have observed quite a few financial institutions that issue overseas financial investment products, professionals of wealth management, and investors still do not have adequate understanding of the Act. Needless to say, they are puzzled at the tax standards implemented by the Act and don’t know how to do tax planning. This study, based upon the Income Basic Tax Act and its related regulations, tries to select the investment instruments usually used for financial management to calculate the impact on the tax burden due to the result of overseas investment in order to serve as reference for investors, financial management institutions, and wealth management professionals. The main results and suggestions are as follows: 1.For higher tax rate investors, to get better tax benefit, the best one is to choose investment products that provide tax free such as overseas funds or insurance. The second best choice would be products that can segregate the tax burden. 2.Investors can utilize the upper limit of the overseas income which is given the right not to be counted into the income basic tax as a choice for redeeming the overseas fund or to calculate the positions that can be redeemed. According to the simulation result, if the enterprises or individuals decide to realize the investment result, even it is negative, the enterprises or individuals can still enjoy the tax deduction result. 3.Under the provisions of the Income Basic Tax Act, investors can utilize the tax free amount for overseas income (i.e. NT$1,000,000) , the tax threshold of the basic income (i.e. NT$6,000,000), and the 20% tax rate and then compare the difference with the forecasted consolidated income tax to plan and adjust the overseas investing positions. 4.The overseas fund management and tax planning is one of the critical issues on the wealth management. We suggest the financial management institutions can further enhancing their tax consulting systems to provide financial consultants for better decision making and customer services. Moreover, it is better to provide strategic customers quick transaction records searching and in advance tax tryout calculation for those realized and unrealized positions. We believe with proper tax planning, financial institutions should be able to improve customers receive higher asset payoff, enhance service value, and eventually increase customers’ loyalty and satisfaction.