近年來,我國政府以經濟自由化、國際化為施政的方向,各項管制措施已大幅放寬。由於國內經濟發展與投資環境的改變、國際間經貿合作增加,以及政府於1991年開放對中國大陸投資,趨使國內企業前往海外投資,開拓海外營運市場,企業經營模式成為跨國型企業。然而,租稅是企業經營中的重要經營成本之一,企業面對各國不同之租稅環境,如何在不同的租稅環境下尋求對企業最有利的降低租稅成本方式,即是企業所面對的問題。本研究以個案公司為例,針對個案公司在租稅天堂設立的境外公司來瞭解企業在設立的動機與目的,以瞭解租稅規劃是否為公司進行海外投資的一項重要因素。本研究結果發現,個案公司在租稅天堂設立的境外公司,主要動機為因應產品市場的需求,以及投資地區之政治風險和資金調度的因素,再者,考量海外營運賺取的超額利潤,為達降低稅負的目的,在租稅天堂設立境外公司,進行妥善良好的租稅規劃。
The trend of de-regulation in domestic was due to economic liberalization and internationalization. Besides, there are increasing of transnational corporations and international trading corporations as a result of economic development, the changes of investment environment, and the open for investment in China since 1991. However, the tax is one of the major operating costs; enterprises face different tax systems from different countries. The managers need to seek out a favorable way of tax saving under the different tax environment. This study indicates that the motivations that the case company invested in Tax Haven are the market demand of products, the factors of political risk and capital transfer, and the consideration of the excess profits earned by overseas trading.