探討台資企業與台籍人士在大陸的節稅規劃

A Study on Tax Saving Plan for Taiwanese Enterprises and Taiwanese in Mainland China

李建興(Jen-Sin Lee) ； 薛慧玲(Hui-Lin Hsueh)

《政策與人力管理》 5卷1期 (2014/06) Pp. 135-165

https://doi.org/10.29944/PPM.201406_5(1).0004

摘要

大陸於2007 年3 月16 日通過《中華人民共和國企業所得稅法》後，改變長久以來內資企業與外資企業所得稅雙軌制的情況，並逐步取消外商企業在企業所得稅方面所享受的特別優惠。因此，在大陸經營的外資企業以及外籍人士之節稅規劃備受重視，本文即以在大陸經營或工作的台資企業與台籍人士之節稅規劃為研究目的，進行深度分析。首先，在台資企業與台籍人士之節稅規劃方面；在台資企業之節稅部分：當企業有股權轉讓之情形時，根據《關於企業重組業務企業所得稅處理若干問題的通知》規定第五條的規定，分為一般性稅務處理以及特殊性稅務處理，一般性稅務處理須繳納股權轉讓損益之所得稅，但特殊性稅務處理則可暫不繳納企業所得稅；若同時滿足「合理的商業目的」、以及「原主要股東權益的連續性」等五項條件時，則企業有股權轉讓之情形時可採用特殊性稅務處理，即免於當企業進行股權轉讓之利益須被課徵10%的股權轉讓之所得稅。而對獲利的企業而言，於盈餘分配後方進行股權轉讓以及採用半年盈餘分配制度將較具節稅效果。另外，根據國稅函［2008］112 號規定外國企業將取自大陸居民企業的股息匯至大陸境外時，必須預先扣繳10%企業所得稅，然而，外資企業可以評估選擇與大陸簽訂租稅協定的國家或地區設立控股公司，以享受取自大陸居民企業股息匯出時的優惠稅率，例如，成立於香港之企業其匯出稅率僅為5%。其次，在台籍人士節稅規劃方面：大陸將個人所得稅之納稅義務人區分為居住者與非居住者，在大陸工作的台籍人士，須注意離境天數之規定，以避免被視為納稅上的「居住者」，例如，利用單次離境須超過30 日，或累計離境超過90 日方能符合非居住民之條件。另外，台籍人士亦可採用大陸個人所得稅法第四條之免徵稅的十項所得，以及本文整理多項法規經由大陸國務院財政部門批准針對外籍（包括台港澳）人士免徵個人所得稅之八項規定，進行節稅規劃，包括：個人取得的儲蓄存款利息所得、一次性補償收入以及外籍個人取得的相關補貼等。

關鍵字

台資企業 ； 股權轉讓 ； 租稅協定 ； 台籍人士 ； 節稅規劃

並列摘要

The enterprise income tax laws of domestic enterprise and foreign enterprise in mainland China, which have been merged after《The Law of the People’s Republic of China on Enterprise Income Tax》has been promulgated as from 16 March, 2007, and the preferential enterprise income tax treatment gradually lost efficacy. Thus, in order to the tax saving plans of foreign enterprises which are operating in mainland China and foreigners are gradually attached importance, this study researches the tax saving plans for Taiwanese enterprises which are operating or working in mainland China and Taiwanese. First, about the tax saving plans for foreign enterprises, according to the Article 5 of 《Notice of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment on Enterprise Reorganization 》, There are two treatments which are general tax treatment and special tax treatment when enterprises transfer equity. General tax treatment refers to enterprises have to pay the income tax of equity transfer income; special tax treatment refers to enterprises temporarily don’t have to pay the enterprise income tax. Enterprises could be allowed to adopt special tax treatment when enterprises transfer equity, which fits five conditions of ＂reasonable commercial purpose＂ and ＂continuity of the former major shareholders' equity＂, that is enterprises don’t have to pay 10% enterprise income tax when transferring equity. Second, about the tax saving plans for Taiwanese, the taxpayers of individual income tax are classified into non-residents and Chinese residents in China. Taiwanese who work in mainland China have to obey the departed day rules, or will be deemed as Chinese residents, for example, Taiwanese are deemed as non-residents when departing mainland China over 30 days in one departure or accumulate departure over 90 days. Moreover, Taiwanese could do tax saving plan by adopting ten tax-exempt incomes of Article 4 of 《Law of the People’s Republic of China on Individual Income Tax》and eight tax-exempt income rules of non-residents (include Taiwanese, Hongkongese and Macanese) which is classified by this study from the tax-exempt permit of depart of finance of the State Council of the People's Republic of China, such as depository interest received, the lump-sum compensation and non-resident obtain other individual compensation.

並列關鍵字

Taiwanese Enterprise ； equity transfer ； Taxation Agreements ； Taiwanese ； tax saving plan