分公司利潤稅之研究—案例分析與建議

Abstract

部分先進國家，例如美國、法國，為使分公司及子公司之稅負相當，以符合租稅中立原則，故對分公司課徵分公司利潤稅(Branch profits tax, BPT)。以美國分公司為例，每年再投資就可以規劃遞延分公司利潤稅，惟於清算年度，則需就分公司設立年度起累積至清算年度止之累積盈餘，繳納分公司利潤稅(BPT)。在國內稽徵實務上，卻有在國外繳納之分公司利潤稅(BPT)能否適用所得稅法第三條國外稅額扣抵相關規定之疑義。 本文透過分析外國分公司利潤稅之文獻及各國分公司利潤稅之實施現況，舉例說明其稅負之計算方法。其次，藉由實際發生之案例，分析及說明其國外繳納之分公司利潤稅(BPT)在我國能否適用國外稅額扣抵(FTC)，並加以探討適用與不適用可扣抵之論點。 本文認為基於租稅中立原則及避免重複課稅原則，本國公司在海外繳納之分公司利潤稅，應可申報本國營利事業所得稅時，列為國外可扣抵稅額自應納稅額扣抵，或列為費用自應納稅額減除。

This thesis discusses the taxation of Branch Profit Tax (“BPT”) and its calculation method. In many countries like US and France, in order for the tax burden of a branch of a foreign corporation to be indifferent to a subsidiary, a branch is imposed BPT on the dividend equivalent amount when remitting profit to its foreign head office. In the case of the US, BPT can be deferred when profits are reinvested. However, such earnings and profits accumulated since establishment in the previous periods need to be levied BPT upon termination of the branch. This thesis also explains the foreign tax credit system in Taiwan, and demonstrates how the BPT system is applied by comparing setting up a foreign subsidiary against a branch. A case study is included to analyze the controversy of claiming BPT as foreign tax credit in Taiwan. The finding is that if BPT is not claimable as foreign tax credit in Taiwan, the foreign branch income is double taxed. Therefore, BPT paid in foreign countries should be claimable as foreign tax credit. If not, it should at least be treated as deductible expense.