臺灣地區與大陸地區個人所得重複課稅議題之研究

海峽兩岸地區因著歷史與政治的現實狀況，分隔數十年，依現況分由不同的政治實體所治理，也因此有著各自的稅法以及課稅權；當這兩個政治實體的課稅權發生競合時，對同一經濟活動取得之所得發生兩岸重複課稅，似乎也就難以避免。這樣的狀況，將不可諱言地發生稅負不公，並降低經濟活動之從事意願。因此，本文依循國際間常發生重複課稅的三項可能因素：居住地之競合、居住地課稅權與所得來源地課稅權之競合，以及所得來源地之競合三項，來探討臺灣地區與大陸地區依現行稅制下，發生兩岸重複課稅之情形及範圍。有關前兩項因素，在本文的第二章，我們先透過探討雙重稅務居住者身分，包含兩岸現行稅法在那些情況下，將如何導致雙重稅務居住者之產生在內，並研究其所引發之重複課稅範圍，並兼論單邊居住者也可能發生的重複課稅情形。在第三章我們則透過發生重複課稅的第三項因素—所得來源地之競合，探討兩岸在現行稅法下，將發生那些來源所得認定範圍重疊，導致重複課稅的情形；其發生類型包含來源所得認定範圍重疊、所得給付人具雙重稅務居民導致來源所得認定重疊，以及因特殊之課稅所得計算公式導致來源得之應課稅所得金額重疊等。　　暸解了兩岸重複課稅的發生情形及範圍之後，本文接續探討重複課稅問題的解決之道：包含兩岸各自現行稅法規定的稅額扣抵制度，以及草案已暫擬簽署，但尚未完成法律程序並施行之兩岸租稅協議草案。本文在第四章就各項發生重複課稅之類型，分別試算其適用現行稅額扣抵制度後，對於重複課稅之消弭效果。一如預期地發現，兩岸現行稅額扣抵制度並未能完全地消弭各類型重複課稅之狀況。於是，我們接著研究這些無法透過兩岸現行稅額扣抵制度消除之重複課稅問題，能否透過兩岸暫擬待施行之租稅協議草案之約定內容來獲得解決之道。最後，本文就無法透過兩岸現行稅額扣抵制，以及兩岸租稅協議草案來解決的重複課稅問題提出建議。

關鍵字

兩岸重複課稅；雙重稅務居住者（居民）；兩岸來源所得重疊；大陸地區已納稅額扣抵；兩岸租稅協議

並列摘要

The two sides of the Taiwan Straits have been separated for decades by historical and political reasons and governed by different political entities in view of the status quo, and therefore have their own tax laws as well as power to collect tax. In case of co-opetition in terms of the power to collect tax among these political entitles, it seems inevitable that the two governments levy the incomes arising from the same economic activity. Such a situation will surely result in unfair tax burden and reduce the willingness to engage in economic activities. Therefore, this paper discussed over the situation and scope of double taxation in Taiwan and Mainland China under the applicable taxation system based on three possible factors that often lead to double taxation in the world, i.e. co-opetition between the domicile, the co-opetition with respect to the power to collect tax between the domicile and source state, as well as the co-opetition of source state. With respect to the first two factors, first of all, we explored the identity of double tax residents in Chapter II of the paper, including how the applicable tax laws on both sides of Taiwan Strait would give rise to double tax residents, probed into the scope of double taxation arising therefrom as well as discussed over the possible double taxation on unilateral residents. In Chapter III, from the perspective of the third factor leading to double taxation, i.e. the co-opetition of source state, this paper investigated the overlapped scope of income source identified under the cross-strait applicable tax laws that may result in double taxation; the types of overlapped scope of income source identified included the overlapped scope income source identified, overlapped income source identified due to the identity of double tax resident of income taxpayer as well as overlapped taxable income as a result of a special formula for calculating taxable income. 　　After understanding how the double taxation occurred on both sides of Taiwan Strait and the scope of it, this paper continued to discuss over the solutions of double taxation, including the tax credit system of Taiwan and Mainland China under their own applicable tax laws and the Draft of Cross-Strait Tax Agreement that has been tentatively proposed to be signed but has not yet completed legal procedures and implemented. In Chapter 4, this paper tried to measure the effect of the applicable tax credit system on the elimination of double taxation for each type of double taxation. As expected, it is found that the applicable tax deduction system on both sides of the Taiwan Straits did not completely eliminate all types of double taxation. As a result, we went on to study whether such double taxation that could not be eliminated through the applicable tax credit system across the Strait could be solved under the content of the Draft of Cross-Strait Tax Agreement tentatively proposed to be signed but has not yet implemented. Finally, the paper put forwards some suggestions on the double taxation that could not be resolved through the cross-strait applicable tax credit system and the Draft of Cross-Strait Tax Agreement.