- 學位論文
我國受控外國公司法則對企業避稅程度差異之影響
The Impact of Controlled Foreign Company Rules on the Differences of Tax Avoidance
摘要
企業全球化經營，跨國企業追求利潤極大，為達降低稅負的目的，常藉於租稅天堂等低稅負地區成立境外控股公司轉投資，並將盈餘保留於境外受控公司，以享受租稅遞延之效果，或降低集團租稅負擔。為避免國家稅基遭受侵蝕，已有許多國家實施受控外國公司法則之課稅制度以為因應，我國政府亦於2016年7月27日公布所得稅法第43條之3(受控外國公司法則)。 本研究假設我國在2011年即已施行所得稅法第43條之3，以2011年至2015年台灣上市上櫃公司為研究對象，探討受控外國公司法則的施行對企業避稅程度差異之影響。研究受控外國公司法則之施行對企業租稅負擔及租稅規劃行為之影響、並分析研究企業租稅負擔及租稅規避行為是否因而產生差異。 本研究實證結果發現，因受控外國公司法則的施行而增加之投資收益課稅所得，顯著影響企業永久性財稅差異及現金有效稅率。亦發現受所得稅法第43條之3所規範之企業，其企業規模、獲利能力及負債比例顯著影響企業租稅規避行為。另發現部分產業因受控外國公司法則的施行，其企業規模、獲利能力、研發支出比例及負債比例與租稅負擔及租稅規避行為呈不同程度顯著關聯性。顯示受控外國公司法則的施行對企業租稅規避將造成不同程度之差異。
並列摘要
Business has been global and multinational to pursue the greatest profits. Invest in overseas holding companies locating in taxation paradise or other low tax areas to reduce the tax burden. Delay contributing the retained earnings in the foreign controlled companies to enjoy the Tax deferred effect, or reduce the Group's tax burden. In order to avoid the erosion of the national tax base, the taxation system of the laws of foreign company rules has been implemented in many countries. Our government has also announced the Article 43 (3) of the Income Tax Law a.k.a. controlled foreign company rules, on July 27, 2016. This paper is to investigate the relationship between the controlled foreign company rules and tax avoidance of the enterprises by assuming the Article 43(3) of the Income Tax Law has been implemented in 2011. Select enterprises’ financial statement data during 2011 to 2015 from TEJ to process empirical analysis of the impact of controlled foreign company rules on the differences of tax avoidance. And analyze whether the tax burden and the tax planning behavior of the enterprise would be different or not. According to the empirical results that the implementation of CFC rules would cause additional tax burden from investment income and make significant differences in enterprise tax avoidance behaviors and effects. In addition, it is also found that the enterprise scale, profitability and debt ratio of the enterprises will make significantly affected the enterprises tax avoidance behaviors. Through the empirical results, it is also found that the some industries’ tax burden and tax avoidance behavior would been affected significantly by enterprises’ profitability, the proportion of R&D expenditure and the proportion of liabilities. Based on the above, the implementation of CFC rules will result in varying degrees of difference in enterprises tax avoidance.