非居民事業於中華民國境外提供勞務報酬之所得稅問題實證研究－以行政法院判決為中心

Abstract

在現代經濟全球化的趨勢下，跨國交易已成為常態。尤其在資訊科技，如電話、傳真、網際網路的發達下，許多交易已經可以跨越物理的藩籬 ，不再需要買賣雙方同時同地出現，交易才會完成。 以勞務提供為例，以前如需委託境外非居民事業提供勞務，大多需要派人員去他國進行，或由非居民事業派員來台。但在現代資訊科技社會，勞務提供可以由我國買受人提供所需的背景資料，由非居民事業在中華民國境外，依照我國相對人的需求，自行完成勞務提供，再將結果藉由資訊科技，回傳給我國的相對人，完全沒有人的移動。除此之外，在勞務的提供上，交換資訊更為即時，雙方均可藉由資訊科技，了解勞務的進行狀況，並即時進行修正與互動。 就總機構不在我國境內的非居民事業，按照所得稅法第3條規定，僅有中華民國來源所得負我國營利事業所得稅的納稅義務。而我國所得稅法第8條，則係規範「中華民國來源所得」的認定標準。就非居民事業提供勞務的報酬，原本實務見解尚稱穩定，但在民國88年以後，財政部函釋改變其一貫見解，使得爭訟增加，而且財政部與法院見解均呈現不穩定的現象，直到最高行政法院作出99年5月份第2次決議後，見解才較為統一。 然而，這個統一的見解，仍然受到納稅人的質疑，徵納雙方的爭議，並沒有因為司法實務見解穩定而平息。就此涉外的租稅問題，本文認為，應該參考國際上的規範，並檢討我國現行法律規定，作一整體性的修正。 本文的目的在於，整理OECD、UN租稅協定範本與部分國外立法例，並歸納我國實務見解，點出問題所在，期能以一概覽式的實證研究，提出爭點所在，讓各界能對此爭議進行對話、討論，希望能在充分討論後，作成能減少徵納雙方爭議、具有明確性的解決方案。

In the trend of the economic globalization, it’s more common to see cross-country transactions. Espically in the rapid development of infomation technology, like telephone, fax and internet, many transactions can cross the physical border easily. There are no more needs to physically presence of both sides to complete a transaction. Take “labor services” for example, in the past, if someone needs non-resident enterprise to perform service, in most cases, the buyer must send some people to foreign contry, or non-resident enterprise send their people to Taiwan. But in today’s world, resident service buyer can send basic informations and requirments needed for the service to non-resident enterprise by technology, and then non-resident enterprise can perform the service by itself in foreign contry based on the information they received., finally send the result report back by technology. There’s no people’s move needed. Furthermore, the exchange of the information for both sides can be more directly to know the status of service have been performed, to correct and interact. Based on the Income Tax Law article 3, non-resident enterprises (which refers to the enterprise doesn’t locate their headquater in R.O.C.) only need to pay taxes for the “Income from R.O.C. source”. And the rules to determine source of income is located in article 8. In the past, the interpretations of non- resident enterprises income derived from service are stable (place of performance). But after 1999, the Ministry of Finace started to change their own perspective, which leads to more arguments between them and taxpayers. Unfortunately, the court’s decisions are also unstable, either. Until the Supreme Administrative Court announce their unified description in the income derived from labor services performed by non-resident enterprise in May 2010, the court’s judgements finally became stable. But this unified interpretation did not settle down the disputes between tax collectors and taxpayers in this kind of issues. This work’s main purpose is to collect OECD and UN modules and some foreign regulations about the issue, and comprise the decisions done by Taiwanese Ministry of Finace and administrative courts to point out the issue of income derived from non-resident enterprises performing service outside of R.O.C. in Taiwan’s income tax. Hope this work can start the communications between tax collectors, taxpayers, courts and more, to finalize a decision which can effectively reduce dispute, and much more forseeable for both sides.