營利事業受控外國企業制度作為反避稅之探討

Abstract

受控外國企業制度作為國際反避稅制度一環，對於我國稅法制度之完善不可或缺，也有必要對其及相關的行政命令進行充分研究。透過建立起受控外國企業制度常見之架構，本文先就本制度與其他反避稅制度間的競合進行討論，找出受控外國企業制度於反避稅制度中的定位，使吾人能夠正確掌握使用受控外國企業制度之時機。 就稅捐構成要件之討論，本文分別就受控外國企業制度下主體、客體、客體對主體之歸屬、稅基、稅率進行討論。針對現已制訂之所得稅法第43條之3及其相關行政命令中所規範之事項進行討論與檢討，同時搭配OECD研究報告所提出之方針，期能更加完善我國對於受控外國企業各構成要件之規範。 現行稅捐法令中常出現過度授權主管機關訂定行政命令之情形，受控外國企業制度亦非例外。本文於討論本制度之稽徵程序時將針對審查要點中提出之各個審查標準進行稅捐法定主義之審查，避免主管機關透過相關行政命令之訂定增加或加重人民依法所無之負擔。 兩岸三地間的商務往來及互動對我國而言十分重要且影響深遠，彼此課稅主權之歸屬及稅捐相關議題皆為稅法上重要之問題。本論文嘗試建構出在製造業、買賣業及服務業下我國間接投資大陸地區之投資架構，並討論相關反避稅制度之適用。同時，當現有之不同法規有衝突或適用上之牴觸時本文亦提出一可行之解決辦法來處理。 最後，本論文中一再強調之觀點即受控外國企業制度僅有單一法條規範有其不足之處，應以專節甚或是專法處理之。因此本論文於最後嘗試擬定理想中受控外國企業制度之立法模式，以專節處理受控外國企業制度相關之規定，期能改變現制訂法規範不足及過度授權之問題。

Controlled Foreign Company rules play an important role as a tax avoidance rule in Taiwan, therefore raises the necessity of further research. In this thesis, we first establish a typical CFC model which allows us to discuss related issues using this very model as a reference. Then, we discuss the concurrence of different tax avoidance rules, locating the precise position of CFC rules in the entire tax avoidance system. The constituent elements of CFC rules will also be examined, including the definition of a CFC and its income, the rules of attributing income, the base of CFC taxation, and the tax rate that shall apply. Not only would Taiwanese regulations be examined, but the final report of OECD on action 3 of BEPS in 2015 would also be taken into consideration. Current CFC regulations are often criticized because they empower authorities by authorizing them excessive power rather than defending the principle of Taxation under the law. This thesis takes a deep look in administrative regulations and directions enacted by authorities, and seeks for rules which oblige taxpayers excessive responsibilities that is not written in tax laws. The relationship between Taiwan, Hong Kong, and China has always been a significant issue. Investment frameworks that involve the areas above often intertwine with complex tax problems. Through constructing a variety of indirect investment frameworks, this thesis examines tax avoidance rules that shall be implemented in different frameworks, and tries to solve contradictions between laws. This thesis concludes itself by trying to enact an adequate CFC law which is able to cover all related issues worth written in law. A new section should be made in the Income Tax Law in order to fully establish the CFC rules wholly, and the original CFC rule in the Income Tax law should be eliminated. With this brand-new section of CFC rules, it can be expected to solve many problems that are foreseeable in the near future.