我國反避稅措施對企業租稅負擔之影響

Abstract

隨著資訊科技的蓬勃發展，企業營運模式數位化，跨國企業經常利用各國稅制差異及租稅協定規避稅負，各國政府察覺稅基流失嚴重，紛紛致力於推動反避稅措施。國際間主要參據OECD所提出的稅基侵蝕與利潤移轉計劃，針對移轉訂價、反自有資本稀釋、受控外國公司及實際管理處所詳加規範，並依據共同申報準則(CRS)進行稅務資訊交換，加強國際合作，提升資訊透明度。 面對國際反避稅潮流，台灣除原有移轉訂價及反自有資本稀釋制度外，政府亦參據OECD建議於2017年增訂「集團主檔報告」及「國別報告」規定，要求跨國企業集團在台灣境內營利事業主體應揭露集團營運、財務及稅務情形，並通過《所得稅法》第43條之3及第43條之4法案，建立受控外國公司及實際管理處所制度，該制度將視兩岸租稅協議及國際稅務資訊交換協定進展，且完成子法規劃及宣導後由行政院訂定實施日期，另於2019年正式實施台版CRS，未來將基於互惠原則，與簽訂租稅協定國進行金融帳戶資訊交換，相互提供其他稅務相關協助。 台灣企業以設立在租稅天堂之境外公司為主要海外投資，截至2013年底位於低稅負地區之上市櫃公司境外公司未分配盈餘累積高達2.2兆元新台幣，預期反避稅條款及稅務資訊交換實施後，將影響企業境外營運及財稅規劃。本研究透過文獻探討並分析近年來反避稅措施增修對企業租稅負之影響，提供適當結論與建議，以利企業及早因應，降低反避稅措施實施的衝擊，作為企業未來規劃境外營運之參考。

Due to rapid developments in information technology and the digitization of the business model, the majority of multinational corporations establish offshore entities in tax havens to avoid taxes. Governments are aware of the serious problems of the tax base erosion and are dedicated to fight tax-avoidance. Many countries have established rules on transfer pricing, thin capitalization, controlled foreign company, place of effective management based on the Base Erosion and Profit Shifting action plan issued by OECD, and will exchange information under the common reporting standard to strengthen international tax cooperation and enhance information transparency. In the face of the trends in international anti-avoidance, in addition to establishing rules on transfer pricing and thin capitalization, the government of Taiwan amended the rules on transfer pricing documentation in 2017, required the Country by Country report and the Master file, as recommended by the OECD. Under the rules on transfer pricing documentation, Taiwanese constituent entities of a Multinational Enterprises group will have to disclose the relevant financial and taxation information. Furthermore, the government has adopted Articles 43-3 and 43-4 of Income Tax Act, established the controlled foreign company rules and the place of effective management rules. The effective date will be decided by the Legislative Yuan, depending on the ratification of the China-Taiwan Cross-Strait Double Tax Agreement, the implementation of the common reporting standard and the completion of adequate planning and proper advocacy in relevant bylaws. The common reporting standard of Taiwan will be implemented in 2019. The government will exchange tax information on request and provide administrative assistance to enhance tax cooperation on a reciprocal basis. Many Taiwanese corporations establish offshore entities in tax havens, and it is estimated that undistributed earnings of offshore entities of listed companies have accumulated to more than NTD 2.2 trillion by the end of 2013. It is anticipated that the operations and finances of offshore entities of Taiwanese corporations will be impacted after the entry into force of the Anti-Tax Avoidance Rule and the exchange of tax information. This thesis analyzes the influence of Anti-Tax Avoidance Rules of Taiwan on the tax burden of corporations, and offers suggestions corporations to reduce the influence.