營運總部租稅獎勵政策問題之探討

The Study of the Taxation Policy of Rewards in Headquarters

任家寧(Chia-Ning Jen)

指導教授 ： 鄒翊 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200500618

摘要

摘要

我國推動企業在台設立營運總部計劃，係為達成「深耕台灣、佈局全球」的國家經濟發展願景，然施行之成效與營運總部計劃之相關法令配套措施息息相關。因此，本論文擬就現行「營運總部租稅獎勵實施辦法」對企業施行之成效、申請之認證指標、租稅優惠之獎勵誘因所衍生的相關租稅問題等加以探討並提出改進建議。
本論文由介紹台灣、新加坡、香港、上海市、荷蘭、澳大利亞及馬來西亞等地區營運總部申請辦法與租稅優惠內容，進而分析比較台灣競爭優、劣勢之所在。爾後，彙整一般產業之上市(櫃)公司近年來之財務數據以分析營運總部租稅獎勵政策與企業在營運規模、營收成長及投資相關行為等之關係，探討政府透過營運總部租稅獎勵政策之租稅誘因，吸引台商資金回流，促進企業投資，是否為必要之手段，其效果如何？以及可能衍生之相關租稅問題。
對於營運總部租稅獎勵政策，本論文得到以下之分析結論並提出幾點之建議。
1.、本論文研究結果顯示，上市公司轉投資淨益與提出申請營運總部認證的可能性間有正向之相關，且權益法現金股利收入與已申請營運總部之企業轉投資盈餘間亦有顯著之正向相關。
2、由於目前財政部對海外盈餘分配不以資金匯回為免稅要件，對於營運總部可能透過海外盈餘規劃以不當獲取租稅優惠利益，建議主管機關依「移轉定價查核準則」執行關係企業交易查核時，應加強查核。
3、建議訂定有關揭露會計帳列海外關係企業收益之分配及資金匯回情形之規定，對海外關係企業逾一年以上未作股利撥付者，即視為資金貸與，應對該項應收股利設算利息並依「資金貸與他人作業辦法」規定提報董事會。

關鍵字

租稅獎勵政策 ； 租稅優惠 ； 營運總部

並列摘要

Abstract

In order to realize our vision of national economic development, we encourage enterprises to establish their headquarters in Taiwan. As a result, this research will focus on the issues of the implementation results of headquarters policy, the certification standards of application, and the concerned tax issues derived from the Taxation Preference, etc.
This research will tell the application and Taxation Preference experience of the headquarters in Taiwan, Singapore, Hong Kong, Shanghai, the Netherlands, Australia and Malaysia etc., and analyze Taiwan’s advantages and disadvantages. This report will also analyzes how the Taxation Policy of Rewards will affect the operation shape, operation growth and investments, and discuss whether it’s necessary and how the result is for the government to attract the repatriation of Taiwanese funds, promote enterprises investment through the tax incentives by Tax Policy of Rewards in Headquarters. Finally, it will also discuss the tax problems that may occur accordingly.
This research makes the below conclusions and suggestions based on the Taxation Policy of Rewards in establishing headquarters in Taiwan.
1. The result of this research shows that there is positive sign effect between long-term investees’ net income and their parent companies’ motive for applying for Headquarters. Also, said positive sign effect also exists between dividends income from equity-method investees’ and the net income from equity in investees’ whose parent companies have applied for Headquarters already.
2. Presently, earning allocation of related parties of overseas is free from income tax no matter whether the substantial repatriation is made or not. Due to the fact that some companies may use the Taxation Preference improperly through overseas earning planning, it’s suggested that the competent authorities should enhance the inspection.
3. It’s recommended that the earning allocation and repatriation from the related parties of overseas should be disclosed. The related parties of overseas, which haven’t made dividend distribution for over one year, should be regarded as funds lend, and the dividend receivable should be charged with interests and submitted to the board of directors by “the procedure of capital lend”.

並列關鍵字

Taxation Policy of Rewards ； Taxation Preference ； Headquarters

參考文獻

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參考文獻