論受控外國企業制度對我國營利事業的影響

Abstract

跨國企業或個人利用租稅天堂的優勢、各國稅捐差異進而達成取得稅捐利益的目的，造成某些國家的稅基侵蝕。有鑑於此，經濟合作發展組織(OECD) 於2015年10月發布15項「稅基侵蝕與利潤移轉 (Base Erosion and Profit Shifting，BEPS) 行動計畫」最終報告，以提供各國政府進行反避稅稅制之制定或修法參考，期有效打擊稅基侵蝕與利潤移轉風險。 為因應國際新趨勢，維護租稅公平，臺灣於近年亦推動多項反避稅新制，《所得稅法》第43-3條，即是參考BEPS行動計畫3「設計有效受控外國企業規則 (Designing Effective Controlled Foreign Company Rules) 」，於2016年7月所訂定之營利事業受控外國企業(Controlled Foreign Company, CFC)制度，並已核定營利事業受控外國企業制度將自2023年施行。 本論文藉由文獻整理、比較分析，就我國受控外國企業制度的立法目的、要件、重複課稅議題、臺灣營利事業之實際案例以及《所得稅法》第43-3條與其他反避稅稅制之比較，來解析受控外國企業制度的上路，對我國營利事業在稅負或投資架構上所造成的影響，並透過研究發現來思考營利事業可以採取的因應行動，最後提出相關修法檢討方向與建議。

Transnational corporations or individuals take advantage of tax havens and the differences in tax systems between countries to achieve tax benefits, leading to erosion of the tax base in certain countries. In view of this, the Organization for Economic Cooperation and Development (OECD) released the final version of the "Base Erosion and Profit Shifting (BEPS) Action Plan" in October 2015, which includes 15 actions aimed at providing reference for governments to combat tax avoidance and profit shifting risks. In response to the international trend and to maintain tax fairness, Taiwan has also implemented several anti-tax avoidance measures in recent years. Article 43-3 of the Income Tax Act, based on BEPS Action 3 "Designing Effective Controlled Foreign Company Rules," establishes the Controlled Foreign Company (CFC) regime, which was enacted in July 2016. The implementation of the CFC regime has been approved and is scheduled to take effect from 2023. This thesis examines the legislative purposes, requirements, issues of double taxation, and practical cases of Taiwan's CFC regime through literature review and comparative analysis. It also compares Article 43-3 of the Income Tax Act with other anti-tax avoidance tax systems, aiming to analyze the impact of the CFC regime on Taiwan's profit-seeking enterprises in terms of tax burden and investment structure. Based on the research findings, it explores the possible actions that profit-seeking enterprises can take and proposes relevant directions and suggestions for legislative review.