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標題: | 論利息支出稅捐規避之防杜條款 – 以BEPS第4號行動方案為借鑑 A Study on the Rule against Tax Avoidance Involving Interest Deduction – from the Perspective of BEPS Action 4 |
作者: | Cheng-Yu Ma 馬承佑 |
指導教授: | 柯格鐘 |
關鍵字: | 反資本弱化,稅基侵蝕與利潤移轉,利息支出,利息支出限制,稅捐規避, Thin Capitalization Rule,BEPS,Interst Expense,Interest Limitation Rule,Tax Avoidance, |
出版年 : | 2019 |
學位: | 碩士 |
摘要: | 本論文主要之目的,在於清楚地分析涉及利息支出的稅捐規避,並謀求擘劃應對該等問題的稅法規定。因為利息支出在應納所得稅額之計算上得以減除之特性,納稅義務人以利息支出有效降低其稅捐負擔之作法,已經被廣為認識。此也給予了納稅義務人進行稅捐規避的機會,尤其在涉及跨國集團的情況更為嚴重。意識到此問題,現行我國所得稅法固然已經規定有反資本弱化稅制,但結果上卻未能成功地解決問題。本文於焉借鑑BEPS第4號行動方案之建議,認為以全新的利息支出限制制度取代既有法規,方能有效地解決相關問題。
本論文由八個章節組成。第一章中,本論文將首先分析現存的各種利息支出稅捐規避模式,並嘗試以類型化的方式將其區分為兩種主要的稅捐規避樣態。第二章將說明一個妥適的利息支出稅捐規避防杜條款應有如何積極的及消極的要求,尤其是必須設下客觀的標準以檢驗之。第三章集中討論何種類型的納稅義務人應適用於利息支出限制制度。第四章則給予利息及經濟實質上相當於利息之支出明確之定義,以期避免潛在的稅捐規避風險。第五章揭示如何計算納稅人不能減除之利息。第六章復討論各種行動方案所提出的配套規定,以減緩此稅制可能的過度影響。此外,有效的稅法制度都必須建立於良好的稽徵制度,此包括納稅人如何進行稅務申報以及跨國課稅資訊交換的運行,相關細節在第七章有所著墨。 最後,本論文將做出結論,認為我國處理利息支出稅捐規避之規定,應當重新地制定。最值得我國加以借鏡的作法,便為BEPS第4號行動方案所提出的最佳實行方案。 In this thesis, tax avoidance involving interest deduction would be described and analysed, in order to propose a new rule, based on the best approach suggested in BPES action 4, to tackle the tax avoidance problem. The truth that, a taxpayer, especially as a member in multinational group, can effectively reduce its tax liability by deductible interest payment, is fully acknowledged. In 2011, thin capitalization rule in Taiwan was lagislated, which restricts taxpayer's interest deductibility. However, this thesis points out that current thin capitalization rule failed to tackle tax avoidance effectively, because of several obvious defects in its legal framework. The thesis is devided into 8 chapters. It begins with the analysis of currently ongoing tax avoidance methods involving interest deduction and attempts to categorize such methods into two major types. The second chapter lays down criteria to examine whether the interest limitation rule is a feasible way to prevent BEPS from happening and to make sure that such rule is proportionate. In the third chapter, the thesis discusses about who the interest limitation rule should apply to, leading to a conclusion that a member of multinational group must be emphasized. Because of the possibility that taxpayers could raise the amount of expense economically similar to interest to circumvent the interest limitation rule, interest and payment equivalent to interest for the purpose of interest limitation rule are clearly defined in the fourth chapter. Subsequently in the fifth chapter, calculation method of the disallowance of interest expense deduction is proposed. Several special rules recommended by BEPS action 4 are also introduced in the sixth chapter. Moreover, successful application of interest limitation rule results from effective adminitration, in which tax return regime and information exchange within countries are also necessary. As for issue related to administration, relevant details are described in the seventh chapter. The thesis concludes that current rules against tax avoidance involving interest deduction must be amended, so as to truly address problems of BEPS. New interest limitation rule should be enacted from the perspective of the best approach proposed in BEPS action 4. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/74903 |
DOI: | 10.6342/NTU201904181 |
全文授權: | 有償授權 |
顯示於系所單位: | 法律學系 |
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