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標題: | 我國營業利潤所得來源地認定之檢討:以聯繫因素為發展 Review on the Source of Business Profits in Taiwan: Based on the Connecting Factor |
作者: | 張能得 Neng-De Chang |
指導教授: | 柯格鐘 Ke-Chung Ko |
關鍵字: | 聯繫因素,屬地因素,所得來源地,租稅協定,營業利潤,營利事業,常設機構,經營地,境內營業活動產生地, connecting factor,nexus,territorial connecting factor,source of income,tax treaty,business profits,enterprise,permanent establishment,place of business, |
出版年 : | 2023 |
學位: | 碩士 |
摘要: | 針對涉外租稅事件中營利事業所獲取之所得應如何課稅,實務上徵納雙方往往於所得類型之定性及所得來源地範圍之認定上產生爭執,惟所得稅法民國52年增訂之所得來源地規則,至今基本上未有大幅度更動,然稽徵機關與司法實務對於應如何解釋所得稅法第8條各款之用語,卻隨著經貿環境改變、經營樣態變化、國際貿易交流高度發展及國際間課稅管轄權之重新分配等因素而有不同之見解。其中又以營業利潤所得最具爭議,探究其問題之根本,係因未能釐清營業利潤之要件或特徵及營業利潤所得來源地之範圍所致。
而欲探討上開問題,首應說明涉外租稅事件之所得課徵應以聯繫因素之存在為基礎,而我國所得稅制上擇定重要聯繫因素之依據主要可區分為租稅協定與所得稅法。下文先就聯繫因素之定義及正當化基礎予以介紹後,再行分析我國據以認定所得來源地之依據為何,爾後再分別參酌現行法規範及實務見解說明營利事業獲取之所得於租稅協定及所得稅法之適用下,應定性為何類所得,且該類所得之所得來源地應如何認定,末並說明營業利潤所得於未來可能之修正方向。 In practice, tax authorities and taxpayers often dispute over the characterization of income and the determination of the scope of the source of income when it comes to taxing profit-seeking enterprises for income with foreign elements. Legislative Yuan added rules regarding the source of income into the Income Tax Act in 1963, it has not significantly changed the rule thus far. However, tax authority’s interpretations and judicial practices on Article 8 of the Income Tax Act have changed with time, along with changes and developments in the economic and trade environments, business models, significant developments in international trade, and the reallocation of international taxation jurisdiction. Among these controversies, business profits income is the most controversial. The root of the problem is the failure to clarify the essential criteria or characteristics of business profits and the scope of the source of business profits. To discuss the above issues, this article would like to first clarify that taxing income with foreign elements should be based on the existence of connecting factors. Further, under Taiwanese law, the rules for selecting and categorizing connecting factors can mainly be divided into tax treaties and the Income Tax Act. This article intends to first introduce the definition and justification basis of connecting factors, then analyze the basis for determining the source of income in our country. This article will further explain how to classify income obtained by a profit-seeking enterprise under tax treaties and the Income Tax Act. In the end, this article will propose some possible reform directions for business profits in the future. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92153 |
DOI: | 10.6342/NTU202400562 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 法律學系 |
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ntu-112-1.pdf | 4.33 MB | Adobe PDF | 檢視/開啟 |
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