企業跨國稅務風險管理 ─以臺灣上市櫃公司為例

Abstract

跨國企業各部門業務，包括國際行銷、智慧財產管理、跨國投資、人事派遣等，涉及租稅事務愈來愈多而不易掌控，遂成為企業經營風險的主要來源之一，稍有不慎，稅務風險即轉變為巨額財務損失，並對企業的經營成果、形象與聲譽帶來嚴重的負面影響。 各國稅務機關的嚴厲查核，造成跨國企業的稅務風險不斷升高，經營者不僅應探討跨境交易的稅務風險所在，謹慎規劃其稅務策略，並應瞭解稅務管理趨勢，掌握國際稅務脈動，始有助於企業的版圖擴張與業績成長。 本研究針對台灣上市櫃跨國企業發出問卷1,433份(上市800份、上櫃633份)，截至2013年10月30日，回收有效問卷323份(上市197份、上櫃126份)，回收率22.54%(上市24.63%、上櫃19.91%)，隨即進行統計、歸納、分析，瞭解跨國企業的稅務風險管理概況及發展趨勢。此一研究為目前唯一針對台灣上市櫃跨國企業，所做的大規模稅務風險管理調查研究，對跨國企業具有重要的參考價值。 企業的稅務策略及風險管理，直接影響財務報表的重要數據、公司價值及投資決策。全球的政府及稅務機關嚴厲查核監控跨國企業，防杜租稅逃漏與不適當規避。租稅不僅是法律問題，同時也是道德及企業社會責任問題。在快速變化及充滿風險的商業環境，對企業經營者而言，最大的挑戰在於如何盡最大努力達到三大目標：一、做好法規遵循，二、提高股東報酬，三、盡到企業責任。因此，稅務風險管理必須結合內控機制、創造企業價值及善盡社會責任。 最後，本研究建議跨國企業應重視重大決策及交易的稅務風險評估、重視供應鏈及經營要素的稅務管理與風險控管、加強日常稅務管理工作、訂定稅務原則並避免複雜的稅務結構、履行企業稅務承諾、建置稅務功能部門，完善稅務風險管理，有助於達成企業目標。

A multinational corporate (MNC) involves collaboration of cross-border marketing, IP management, investment, and expatriate...etc. As the collaboration touches down different tax issues, the potential tax risk has been more and more difficult to be controlled. If the tax risk has not been well-controlled, it may cause a tremendous loss, jeopardize business performance, damage company image, and negatively impact corporation reputation. The tax authorities' strict audit results in the increase of MNCs’ tax risk. In order to develop or expand the business, top management not only has to identify tax risk caused by cross-border transactions, but also has to develop tax strategy, and understand the trend of tax management. To better understand the status of MNCs’ tax risk management and trend, this research conducts survey for 1,433 MNCs listed in Taiwan (TWSE listed 800, OTC listed 633). As of Oct. 30, 2013, there are 323 effective survey respondents. The response rate is 22.54% (TWSE 24.63%, OTC 19.91%). The survey is unique and important to tax risk management of Taiwan MNCs. A MNC’s tax strategy and risk management directly influence accounting record, corporate value, and investment decision making. Nowadays, many governments and tax bureaus strictly monitor MNCs to prevent from tax-evasion and inappropriate avoidance. Tax is not a legal issue, but also a moral and corporate social responsibility (CSR) issue. In the rapidly changing world and risk embracing business environment, the biggest challenge to a top management is to strive for achieving three goals: 1. tax regulation compliance; 2. shareholders' return maximization; and 3. CSR fulfilling. Therefore, a comprehensive tax risk management also has to consider internal control, create corporate value, and make efforts to CSR. To summary, this research suggests that MNCs not only need to consider tax management, but also have to value the tax risk caused by important decisions and material transactions. Moreover, to well-manage tax risk to achieve corporate goals, a professional top management has to give highly attention to supply chain, key factors of tax management, corporate tax commitments, and build up tax function effectiveness.