從當前國際發展趨勢審視現行兩稅合一制度

Abstract

1998年以來我國採行股東階段實施「設算扣抵制」及公司階段兼實施「分稅率制」就未分配盈餘加徵10％的兩稅合一制度，然而，兩稅合一制度實施迄今已屆10年，無論是經濟環境、財政、貿易狀況，甚至是國際發展之趨勢都已經有了重大的轉變。目前兩稅合一制度之國際發展趨勢，就個人股東而言，乃由「獨立課稅制」及「設算扣抵制」朝向「部分股利免稅制」發展；就公司股東而言，則以採用「參與免稅法」之國家居多，且部分國家已由「間接扣抵法」朝向「參與免稅法」發展。且我國現行對未分配盈餘加徵10％的「分稅率制」世界上已少有國家採用；「設算扣抵制」將造成對於外國股利及外國股東之雙重歧視，不利於國際資金之自由流動，違反資本輸出中立及資本輸入中立原則。此外，我國原則上並未採取任何消除跨國公司間股利經濟性重複課稅之措施，將加重我國跨國企業整體之租稅負擔，不利於跨國企業之國際競爭能力。本文建議應積極考慮廢除現行操作相當繁複之「分稅率制」及「設算扣抵制」，改為「部分股利免稅制」；同時應引進「參與免稅法」以消除我國跨國公司間股利之經濟性重複課稅。

In order to slove the problem of economic double taxation on dividends, imputation and split-rate systems have been introduced to Taiwan since 1998. The imputation system in Taiwan relieves economic double taxation on dividends by means of giving imputation credits at the shareholders’ level while the split-rate system imposes additional 10% tax rate on corporate retained earnings. However, countries adopting either imputation or classic system have changed their paths to reduced-dividend systems recently and very few countries adopt split-rate system nowadays. Furthermore, more and more countries adopt participation exemption methods rather than indirect methods to reduce economic double taxation on international inter-corporate dividends. These are current trends in the development of integrating corporate and individual income taxes all over the world. The reason behind the phenomenon is because the imputation system which discriminates against foreign dividends and shareholders can result in obstacles to cross-border movement of capital. Last, lacking relief of international double taxation on iner-corporate dividends may cause competitive disadvantages for Taiwanese corporations in the global market. Therefore, this article suggests that we should adopt reduced-dividend systems instead of imputation systems and introduce participation exemption methods to relive economic double taxation on dividends.