本研究的主要目的在於提供實務經驗及實證結果,給前往大陸投資的臺商作為投資前、後的參考。為了避免臺商因誤觸兩岸相關規範而導致經營成本的增加,以及為了能妥善規劃內部交易以利績效的衡量及企業策略的制訂,本研究將對於兩岸關係人的相關租稅規劃行為與運用方式進行探討與分析,並加以說明臺商選擇的理由與運用時必須注意的關鍵點,即大陸臺商: (1)必須瞭解大陸對於外商企業的投資規定、各項租稅優惠、各種類型的企業組織在租稅規劃上的優缺點等資訊,尤其是公司法、所得稅法、財務會計準則的規定對於臺商會計帳務及關係人交易的稅務問題影響深遠,更是有需要進一步認識。故本研究透過與臺灣比較的方式,以利於臺商分析比較。 (2)必須瞭解境外公司的選擇、申請設立、運用的方式等對於臺商赴大陸投資時,可以提供何種助益及常見的問題有那些。 (3)必須瞭解臺灣的投資相關規定,藉由個人綜合所得稅的屬地主義,及營利事業所得稅的屬人主義及投資收益課稅的認列時點等利基,選擇出以個人直接投資、營利事業直接投資、個人間接投資、營利事業間接投資的最佳投資方式。 本研究透過實務經驗來描述臺商大陸投資時,應就人、事、時、地、物等方向,考量大陸臺商本身的實際情況,配合本研究提供的OBU實務運用的方式,及會計記錄的作法,當能提供給臺商在大陸投資的租稅規劃時,有一個最佳的規劃雛型,期盼本研究結果能對臺灣中小型企業在大陸的發展有所助益。 而在實證方面,針對目前及未來大陸臺商的投資名義、投資方式、投資地點的選擇及原因;目前及未來第三地公司及OBU地點的選擇及原因;對於大陸稅制的認識及瞭解等研究議題,所獲得問卷匯總資料,應可作為大陸臺商在投資規劃上的參考。
This thesis aims to document tax matters concerning Mainland China investments in order to provide Taiwanese enterprises practical experience to be taken into consideration before and after investments. In order to reduce the uncertainty and additional costs incurred because of misunderstanding the cross-strait related rules and laws, and to better structure the internal transactions to facilitate the establishment of corporate strategies and measurement of performance, this thesis analyzes ways of the related parties' tax planning and operations. Key factors influencing Taiwan enterprises' selection and operations are covered herein. The results of this study are expected to benefit the development of Taiwan medium and small-sized enterprises in the Mainland China. The following points occupy top priorities to achieve a successful investment in Mainland China. (1) Be equipped with knowledge about the investment laws, rules, and preferential policies set up by the Mainland China concerning foreign companies, and the pros and cons imposed by tax planning bureau on each type of company or organizational institutes. A further understanding is necessary with regards to the company laws, income tax laws, financial policies and regulations, tax issues concerning accounting and related party transactions of Taiwan investors. Consequently this thesis adopts a comparative study between Mainland China and Taiwan practices. (2) Must be aware of the common problems and what helps needed when singling out an overseas company, and its setting up and operation when Taiwan enterprises invest in Mainland China. (3) Must understand the investment laws and regulations in Taiwan. In accordance with the location-oriented individual comprehensive tax laws and the entity-oriented business income tax laws and the time to claim for best investment profit, the best way of investment can be settled ranging from individual direct investment, business direct investment, individual indirect investment to business indirect investment. When describing the investment in Mainland China by Taiwan enterprises, best tax planning mode can be obtained if taking the practical situation of the person, business, timing, location and effects into consideration; plus the right use of OBU business operation mode proposed in this study and the bookkeeping method conducted by the mature companies.
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