三角貿易營業稅核課之評析

The Study of Assessing Business Tax of Triangular Trade

許小雯(Hsiao-Wen Hsu)

指導教授 ： 黃俊杰

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2015年)

摘要

海島型經濟的台灣企業，國際貿易已然成為主要經濟活動。尤其是三角貿易，我國對於此貿易型態卻沒有完整的界定與規範，加上日新又新的交易型態，導致現下的稅令解釋不足以滿足多變的經濟活動，無法針對多角貿易的特殊性做出不同的考量。
海島型經濟促使我國對推動國際貿易不遺餘力，例如鼓勵出口或提供勞務取得外匯或降低國際貿易成本等等均納入政策之考量，如現行營業稅法第七條即明定營業人銷售貨物或勞務適用零稅率之項目。
按加值型營業稅額之計算，係以營業人當期銷項稅額扣減進項稅額，適用零稅率者，在進銷項稅額互抵後有溢付稅額時，依營業稅法第39條第1項第1款規定，可申請退還。近年來，不法分子以低價高報出口或實際未出口，以「假出口，真退稅」的方式，再取得虛設行號發票當作進項憑證申請退稅，致國家稅收蒙受相當損失。
本研究蒐集相關文獻資料，說明我國營業稅零稅率制度、三角貿易之稅法函令，再佐以最高行政法院之判決，探討「三角貿易營業稅核課及外銷零稅率冒退」之議題，以期課稅環境與制度更為健全。

關鍵字

零稅率 ； 三角貿易 ； 營業稅

並列摘要

Most enterprises in Taiwan are island economy models, so international trade has become a major economic activity. Especially the triangular trade. However, Taiwan authority doesn’t comprehensively define or regulate this pattern of trade. Moreover, the trading patterns keep updating, which leads to the current tax regulations can neither meet the needs of changing markets nor hold a different view of the characteristics of multidimensional trades.
Due to the feature of island economy, enterprises in Taiwan are always encouraged to do international trade. The benefits which export trade or provision of services could bring, such as earning foreign currency and reducing the international trading cost and risk are seriously taken into government's policy consideration. For instance, legal business tax article 7 has listed the business tax rates shall be zero for the sales of goods or service.
According to the VABT that out-put tax deduct input-tax during certain period of time ,can be refund under the Business Tax Regulation 39 ACT. Recently, some companies take this advantage to do some illegal acts, which cause considerable national tax income loss. For example, some company pretend export goods, but those exporting good are actually sold domestically. Thus, these illegal acts might successfully result in unlawful 5% sales tax refund.
This study collects the relevant references and cases to specify the system of zero-tax-rate of business tax and tax related laws & regulations of triangular trade, auxiliary with the judgment ruled by the supreme court. In terms of the issue of the “Assessing business tax of triangular trade” and “Illegal export tax-zero-rate refund cases” , to improve the tax collection environment and system.

並列關鍵字

zero-tax-rate ； triangular trade ； business tax

參考文獻

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