臺灣反避稅制度影響之探究

Abstract

為了因應國際反避稅趨勢，臺灣於2016年7月12日立法通過所得稅法第43條之3(受控外國公司法則)及第43條之4(實際管理處所法則)修正草案。本研究旨在檢視所得稅法修訂對台灣企業、金融業及F股之影響，並探究反避稅條款與兩岸租稅協議一併實施時，對企業及股東之影響為何。 藉由彙總既有文獻、深度訪談及模擬課稅實例，本研究認為兩岸租稅協議與反避稅條款一併實施，可使實際管理處所在臺灣卻透過第三地轉投資到中國的企業，因享租稅優惠而有較多的營運週轉金。股東則有較多的可扣抵稅額，使重覆課稅程度降低。實際管理處所在臺灣之F股公司因視為我國營利事業，需繳納營利事業稅。在實施實際管理處所法則後，臺灣境內個人股東取得此類F股股利，將視為境內所得而增加其稅負。此外，根據「共同申報及應行注意標準」，銀行有義務提供帳戶資訊予稅捐機關，使其遵行成本及作業成本提高。而原利用國際金融業務分行帳戶進行海外投資的客戶，為避免被視為實際管理處所在臺灣，會將其融資貸款轉移至境外，造成銀行相關業務流失。本研究建議，各國稅務機關合作以交換國際稅務資訊，已為全球反避稅的趨勢。企業應明瞭反避稅法則重要性，並盡早調整其租稅策略。而政府應周延反避稅制度，以降低反避稅條款對經濟之負面衝擊。In response to the trend of enacting general anti-avoidance rules in other countries, policy makers in Taiwan amended the Article 43-3 (Controlled Foreign Corporation Rule) and Article 43-4 (Places of Effective Management Rule) of Income Tax Act on July 12, 2016. The objective of this study is to investigate to what extent anti-avoidance rules affect Taiwanese companies, financial institutions, and F-shares. This study also explore the impacts on firms and shareholders if the Cross-Strait Taxation Agreement and anti-avoidance rules are implemented at the same time. Through literature review, in-depth interviews, and tax simulation, this study finds that firms whose places of effective management in Taiwan but investment in China through the third place may have more after-tax cash flow for operation if anti-avoidance rules and the Cross-Strait Taxation Agreement are implemented at the same time. Shareholders are also able to have higher imputation tax credit account, and the magnitude of double taxation will reduce. In addition, F-shares firms whose places of effective management in Taiwan are treated as Taiwanese firms. Therefore, firms must pay profit-seeking enterprise income taxes. Dividends received from these F-shares are included in individual shareholders’ adjusted gross income calculation and thus increase their tax burdens. According to the Common Reporting Standards, financial institutions in Taiwan need to provide financial account information to revenue authorities. The compliance cost of Taiwanese financial institutions will increase and businesses from offshore banking units will decline. This study suggests that the trend of tax information sharing amongst sovereign governments is unavoidable. Thus, firms need to understand the importance of anti-avoidance rules and then develop new and appropriate tax strategies. Policy makers in Taiwan should amend anti-avoidance rules thoroughly to reduce the negative impact on economy.