受控外國公司反避稅制度之研究

The Anti-Tax Evasion Regimes of the Controlled Foreign Corporation

沈煥(Huan Shen)

指導教授 ： 張進德

朝陽科技大學/管理學院/會計所/碩士(2012年)

摘要

隨著全球經濟的快速發展及國際化趨勢，國際反避稅制度已經成為世界主要資本輸出國家所重視的議題。而受控外國公司（Controlled Foreign Corporation，簡稱CFC）所得稅課稅制度是各個主要先進國家用以規範國際課稅標準，以及防止避稅現象的方法之ㄧ。雖然各國對於受控外國公司規範內容以及租稅庇護所的認定標準皆有所不同，但防止不當的避稅活動，確保國家稅基不被侵蝕，達成租稅公平的目標卻相當一致。
近年來，我國從以傳統農業為重的國家，逐漸變成淨資本輸出國家，順利的發展技術密集及資本密集產業，在經濟體系國際化程度日益加深的情形下，勢必我們需要建構反避稅機制。雖我國自民國93年度起實施營利事業移轉訂價( Transfer Pricing )查核制度，但對於防止租稅庇護所遞延效果之受控外國公司制度，付之闕如，在基於稅制公平性及中立性的理想下，我國是需要制定CFC所得課稅制度來規範。
本研究以補足國內所得稅制之需要，以我國角度為出發點，參考他國制度比較、國際經驗、租稅理論及實務觀點，來給予我國建立CFC課稅制度建議。

關鍵字

租稅天堂 ； 反避稅 ； 國際租稅 ； 受控外國公司

並列摘要

In the advent of internationalization for the global economy, internationally anti tax evasion system has become issue that the world major capital export countries would focus upon. Whereas the income tax system for CFC (Controlled Foreign Corporation) is the standardized international tax benchmark for major advanced countries and this is just one of approaches in preventing from tax evasion. Although there have been some variations in the standard’s contents for all nations involved, nonetheless, the intent of preventing from improper tax evasion and activities, to ensure national tax bases not being encroached upon, to reach the objective of fair and equitable tax levy, in these areas, all the nations involved have been relatively consistent.
During recent years, our nation has smoothly developed the technologically intensive and capital intensive industries, and we have gradually migrates toward one of the net capital exporter countries. Although our nation had implemented profit-oriented enterprise transferring and pricing setting compliance system since 2004, still, there is still room for improvement in the area like preventing the CFC tax shelter delayed effects. Hence under the ideal of tax base’s fairness and neutrality, it is a quite pressing matter to strengthen our standards established for CFC income tax system.
This research intends to start with exploring the current status of our tax system. And it also references the pros and cons from the systems in other nations and expects to engage from the perspectives of both the tax theories and practicality. There will be recommendations which seek for systems conducive to the establishing FCC tax system for our nation with the intent to complement the inadequacies stemmed from domestic income taxes.

並列關鍵字

CFC ； Anti-avoidance ； Tax Haven ； International Tax

參考文獻

莊蕎安(2011)，〈實質課稅原則與納稅人權利保護〉，《會計研究月刊》，第30期，頁84-97。

戴國良(2004)，《國際企業管理：理論與實務》，台北：普林斯頓國際股份有限公司。

朱若柔譯(2000)，紐曼(W. Lawrence Neumann)著，《社會研究方法─質化與量化取向》，台北：揚智文化事業股份有限公司。

何國華(1991)，《我國營利事業所得稅涉外所得課稅之研究》，台北：凱侖出版社。

陳柏綸(2005)，《移轉訂價交易模型探討》， 桃園：元智大學會計研究所碩士論文。