中國大陸出口退免稅的租稅規劃與個案討論

黃飛雄(Fei-Hsiung Huang)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/管理學院高階主管企管碩士班/碩士(2006年)

摘要

台商到中國大陸投資面臨諸多外在環境條件的挑戰，是『台灣經驗』不易克服面對的，其中租稅法規問題佔不少因素，然租稅法規中又以流轉稅中的增值稅出口退免稅與台灣的租稅法規差異最大，中國大陸自1985年開始實行增值稅出口退稅政策，歷經近二十年來多次改革，不少台商因未做合理適當的租稅規劃造成稅收損失或抵觸相關的法令法規。
本文針對中國大陸的出口退稅制度做一較完整的探討，希望經由對法令的匯總、制度面的介紹與個案公司實務上操作的情況，將有關增值稅的出口退稅租規劃方案，與個案公司的實際案例做驗證，說明透過以下租稅規劃方案該個案公司所獲得的效益與需調整之作業：（1）出口與轉廠免抵退的租稅規劃；（2）進料加工與來料加工的租稅規劃；（3）自營出口與通過外貿企業出口的租稅規劃；（4）自營出口與代理出口的租稅規劃；（5）單證齊全與否的租稅規劃；（6）外商投資企業採購國產設備退免稅的租稅規劃。
企業的經營目標是營利，新的政府政策的調整必會造成企業的決策與作業的調整。因此，及時了解政府政策，保持作業自律要求，強化內部作業流程，才是企業在中國大陸經營的長久之計。

關鍵字

租稅規劃方案 ； 出口退免稅 ； 免抵退

並列摘要

The Taiwanese companies face a lot of outer environmental challenges, when they invest in the mainland. They are difficult to be overcome by the “Taiwan-experience”, including the fiscal tax, and especially, the biggest difference of the value-add tax in the circulating tax between Taiwan and the mainland. The rules of export tax refund of the value-add tax have been applied in mainland since 1985. A number of the Taiwanese companies suffered tax losses, because they took improper or contrary measures to the mainland’s tax policy in 20-year reform time.
This paper will make a full study on the mainland’s export tax refund policy by the way of summarizing the laws, introducing the tax system and analyzing the operation of certain cases. The author make a comparison between export tax refund of the value-add tax and personal company, in order to show the benefit and the adjustments needed by the fiscal tax arrangement: 1.the tax exemption, credit and refund of the export and the transfer trading; 2.production by purchase and production by buyer’s materials; 3.the export by yourself and export by the trading company; 4. The export by yourself and export by agent; 5. the documents are full or not; 6. The foreign capital companies is free of tax when they purchase the domestic instruments .
The target of the company is the profit. Thus the changes of the policy of the government will cause the changes of the company on their managing strategies. In a long run, if the Taiwanese companies want to make great profit, they should be aware of the government’s policy at any time , keep their management fit the law and improve the operating stream in their own company.

並列關鍵字

export tax refund ； fiscal tax arrangement ； credit and refund ； the tax exemption

參考文獻

10.國家稅務總局，關於出口貨物退（免）稅管理有關問題的通知，國稅發（2004）64號。

一、書籍

1. 劉心一編，出口退（免）稅手冊(經濟管理出版社)，2005年5月，第二版。

2. 陳斯雯、雷建編，新編增值稅實務操作與納稅節稅手冊(企業管理出版社)，2005年12月，第一版。

3. 何鳴皋、何旻燕、楊少鴻編，企業稅收籌劃(企業管理出版社)，2002年9月，第一版。