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標題: | 論台灣地區透過CRS課稅的法律適用及其限度 A Study on Legal Application and its Limits of Taxation through CRS in Taiwan |
作者: | 和靖 Jing He |
指導教授: | 柯格鐘 Ke-Chung Ko |
關鍵字: | 共同申報準則,金融帳戶,資訊自動交換,職權調查原則,第三人協力義務,資訊協力義務, CRS,Financial Accounts,Automatic Exchange of Information,Principle of Investigation,The Obligation of the Third Party to Assist,Assist by Reporting the Required Information, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 自CRS於2014年誕生以來,OECD經過兩次CRS版本更新,豐富了CRS的內涵,優化了CRS的共同申報框架。CRS 1.0搭建了稅務用途金融帳戶資訊自動交換框架,並明確規定CRS的資訊申報圍繞金融帳戶進行,具體地說,係圍繞金融帳戶的財務資訊進行申報。其中,帳戶收入資訊,可以幫助稽徵機關瞭解納稅義務人於境外取得的利息所得、股利所得等消極收入,有助於稽徵機關對納稅義務人進行稅課;帳戶價值或餘額,可以幫助稽徵機關瞭解納稅義務人於境外的資產規模以及分佈情況,有助於稽徵機關未來對納稅義務人進行稅課。金融機構需要通過盡職審查程序來瞭解其管理的金融帳戶持有人是否為CRS需申報方之人,以便於確定應申報的金融帳戶;金融帳戶真正的受益所有人為規避CRS申報,又利用帳戶持有人需要盡職審查的特性,展開各種規避CRS的操作。為防堵受益所有人利用不透明的離岸架構規避CRS的申報,OECD制定了CRS 2.0。為因應加密資產規避CRS申報,OECD在制定一套平行於CRS的CARF規則後,又對原有資訊自動交換規則進行調整,而制定CRS 3.0。
金融帳戶資訊,至少能夠體現金融機構與帳戶持有人之間的民商事法律關係,而課稅係稅法對民商事法律關係之成果進行評價的結果。又由於CRS係稽徵機關查核稅捐的手段,且該手段能夠幫助稽徵機關按照真實的事實課稅,因此以CRS對納稅義務人境外課稅事實進行查核,係符合比例原則下核實課稅原則的制度設計。稽徵機關透過CRS取得的資訊,能夠幫助其進行納稅評估,判斷納稅義務人究竟為合法節稅、稅捐規避,還是逃漏稅捐行為。富有者可以透過個人或實體的方式於境外進行投資活動,其設立的實體在CRS下會被認定為金融機構實體或非金融機構實體。應申報金融機構,透過對實體的盡職審查,可以發現個人或實體(離岸公司、合夥、信託、基金等)與CRS需申報方的關聯,從而實現CRS課稅的作用。而適用CRS的課稅客體,主要係透過CRS發現的金融帳戶及收入類型來確定的。CRS作為稅捐稽徵機關依職權調查下的第三人協力義務,其主要功能係幫助稽徵機關發現納稅義務人於境外課稅事實存在的蛛絲馬跡,以實現稽徵機關對納稅義務人適用有關的稽徵程序。納稅義務人作為最瞭解其自身課稅事實的人,應當履行協力義務,以幫助稽徵機關來掌握有關課稅事實。納稅義務人履行協力義務,不影響稽徵機關依職權進行查核。稽徵機關在納稅義務人沒有履行其協力義務的情況下,只能依靠第三人協力義務,以瞭解課稅事實。當納稅義務人認為稽徵機關掌握的其個人的資訊與實際不符時,應當進行自我證明,以維護其合法權益。 Since the birth of CRS in 2014, the OECD has made two updates to the CRS, enriching its content and optimizing the common CRS reporting framework. CRS 1.0 establishes a framework for the automatic exchange of information on financial accounts for tax purposes and specifies that CRS information reporting centers on financial accounts, specifically on financial information of financial accounts.The account income information can help the tax authorities to understand the negative income of the taxpayer such as interest income, dividend income, etc., which is helpful for the tax authorities to tax the taxpayer; the account value or balance can help the tax authorities to understand the size and distribution of the taxpayer's assets outside the country, which is helpful for the tax authorities to tax the taxpayer in the future. Financial institutions are required to conduct due diligence procedures to understand whether the holders of financial accounts under their management are CRS-reportable parties in order to identify the financial accounts that should be reported; the true beneficial owners of financial accounts, in order to avoid CRS reporting, take advantage of the fact that account holders are required to conduct due diligence to carry out a variety of operations to circumvent CRS.In order to prevent beneficial owners from using opaque offshore structures to avoid CRS reporting, the OECD has developed CRS 2.0. In response to the evasion of CRS reporting by crypto-assets, the OECD developed CRS 3.0, which is a set of CARF rules parallel to the CRS, and adjustments to the original rules for the automatic exchange of information. Financial account information, at least, can reflect the civil and commercial legal relationship between a financial institution and its account holders, which is the result of the tax law's evaluation of the results of the civil and commercial legal relationship. Since the CRS is a means for the tax auditor to check the tax contributions and the means can help the tax auditor to tax according to the true facts, the system design of checking the facts of the taxpayer's foreign taxes by the CRS is in line with the principle of verification of taxes under the principle of proportionality. The information obtained by the tax authorities through the CRS can help them conduct tax assessments and determine whether the taxpayers are engaged in legal tax saving, tax avoidance, or tax evasion. Wealthy individuals can invest abroad as individuals or entities, and the entities they set up will be recognized as either financial institutions or non-financial institutions under the CRS. Reportable financial institutions can be taxed under CRS by conducting due diligence on the entity and discovering the relationship between the individual or entity (offshore company, partnership, trust, fund, etc.) and the reporting party under CRS. The taxable objects subject to CRS are mainly determined by the types of financial accounts and incomes discovered by CRS, which is a third-party assistance obligation under the duty of the tax authorities to investigate, and its main function is to help the tax authorities to discover the existence of the taxpayer's tax facts outside the country, so as to realize the tax authorities' application of the relevant auditing procedures to the taxpayer. The taxpayer, as the person who knows the most about the tax facts of the taxpayer, should fulfill the obligation of assistance to help the tax authorities to grasp the relevant tax facts. The fulfillment of the obligation to cooperate by the taxpayer does not affect the inspection authority's ability to conduct the investigation in accordance with its terms of reference. If the taxpayer fails to fulfill his duty of cooperation, the tax authority can only rely on the duty of cooperation of a third party in order to understand the facts of taxation. When a taxpayer believes that the information held by the tax authority about him/her does not correspond to the actual situation, he/she should prove himself to protect his lawful rights and interests. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88269 |
DOI: | 10.6342/NTU202301744 |
全文授權: | 同意授權(限校園內公開) |
顯示於系所單位: | 法律學系 |
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