境外資金匯回管理運用及課稅條例實施之研究

Abstract

在全球反避稅浪潮下，美國、澳洲、印尼等國家為吸引海外資金匯回本國，相繼推出租稅優惠措施，台灣亦通過反避稅條款《所得稅法》§43-3（受控外國企業）、§43-4（實際理處所），但在美中貿易戰之關稅衝擊下，改變了原有的經貿秩序，台商回台投資意願升高，政府為鼓勵台商匯回資金投資專案，亦為順應國際潮流，配套規劃營利事業受控外國企業（CFC）制度未來之施行日期，兼顧我國經濟發展及使反避稅制度可順利上路，政府為引領資金回台祭出「三支箭」，為台商提供更多的租稅優惠及投資優惠。 本文主要研究目的是以個案銀行為例，探討境外資金匯回管理金用及課稅條例實施之現況及問題，藉由個案訪談進行整理、歸納、分析，並提供台商適當結論與建議之參考。On the wave of global anti-tax avoidance, the government of United States, Australia and Indonesia etc., are going to release tax incentives for attracting Repatriated offshore funds. In Taiwan, Income Tax Act§43-3(CFC), §43-4(PEM), which are well known as “Anti-Tax Avoidance Act” are released for the same purpose. However, under the impact of U.S.-China trade war, the foreign trade order is changing. The intension of returning Taiwanese investment is rising. For the purpose of encourage of returning Taiwanese investors, follow the international trend, set up the time table of supporting measures of CFC institutions, economic development and the smooth of executing of Anti-Tax Avoidance institutions. The government of Taiwan release “: The Three Arrows That Taiwanese Entrepreneurs Use When Bringing Back Taiwanese Capital” for offering more tax advantage and invest incentive to Taiwanese investor. The main purpose of this study to analyze of the situation and problem of execution on the management, utilization, and taxation of repatriated offshore funds act. According to inductive research of the case interview, offer adequate suggestions for Taiwanese investor.