台商境外資金滙回稅務法制之研究

Abstract

在國際及台灣反避稅機制的日趨成形下，加上近年大陸投資環境日趨嚴峻及中美貿易戰的白熱化，許多長期停泊在海外的境外資金希望滙回台灣進行投資，同時解決未來稅務風險大增的困擾。\n2010年起台灣對海外所得開徵所得基本稅額，致使台商滙回境外資金出現了如何課稅的困擾。為此財政部提出三大解套方案(俗稱三支箭策略)，第一箭在國稅局設立專屬諮詢窗口，第二箭發布個人滙回境外資金「解釋令」，第三箭訂定《境外資金滙回專法》，冀望消弭台商所顧慮的境外資金滙回稅務風險。\n依現行台灣稅法的規定，資金留存於境外較為有利，因此，台商為何要滙回境外資金，其背後必有原因。\n本文針對台灣現行海外所得的課稅規定、財政部的第二箭個人滙回境外資金「解釋令」和第三箭《境外資金滙回專法》詳加說明，並分析影響台商滙回境外資金的五大因素，國際間金融帳戶資訊自動交換、境外公司反避稅條款、租稅天堂經濟實質法、各國金融機構反洗錢措施、中美貿易戰。在佐以271份境外資金持有人或管理人的問卷調查後，對於台商滙回境外資金的稅制議題，提出對主管機關、台商及後續研究者的建議。\n在本文的結論及建議中，台商如要減輕境外資金滙回的稅負可進行以下步驟：(1)盤點現有的境外資金，釐清境外資金的性質與所得年度，並備妥免稅境外資金的相關證明文件。(2)對境外資金進行稅務規劃，盡可能地將其規劃成為四種免稅境外資金，在無法規劃成為四種免稅境外資金時可採取以下方案：①利用海外所得課稅門檻滙回國內、②申請適用《專法》後滙回國內、③以境外公司名義回台投資、④續留境外暫不滙回，來日再議。\n而主管機關如要吸引更多的台商滙回境外資金則應進行以下的工作：(1)放寬對《專法》及「解釋令」的限制規定，例如《專法》適用中關於申請書的資金來源聲明及個人境外帳戶的規定、「解釋令」中關於提示「經濟部投資審議委員會核准文件」的規定。(2)積極與香港及新加坡簽署協定以進行金融帳戶資訊自動交換。(3)積極落實境外公司反避稅條款的施行。

As a worldwide anti-tax avoidance directive is taking shape, coupled with a deteriorating investment environment in mainland China worsened by the current China-US trade war, many long-term offshore funds wish to repatriate to Taiwan for investment to avoiding increasing tax risk in future.\nSince 2010, Taiwan started to levy The Income Basic Tax on overseas income, leaving Taiwanese businessmen with anxiety about how their offshore fund will be taxed. To this end, the Ministry of Finance implemented three programs (commonly known as The Three Arrows Strategy);\n● The first “arrow” is to set up an exclusive consultation window at the National Taxation Bureau;\n● The second “arrow” is to issue an “The Interpretation Order” of repatriating offshore funds for individuals (refer to as “The Interpretation Order” hereinafter) ;\n● The third “arrow” established “Special Law on Repatriation of Offshore Funds” (refer to the “Special Law” hereinafter). With these three programs, the Ministry of Finance hopes to eliminate anxieties of Taiwan businessmen regarding tax risks of repatriating funds.\nAccording to the current Taiwan tax law, it is more advantageous to keep funds overseas. Therefore, there must be a reason behind why Taiwanese businessmen repatriate offshore funds.\nThis article explains, in detail,\n● current Taiwanese tax laws and regulations of overseas income;\n● the second (“The Interpretation Order”) and third (“Special Law on Repatriation of Offshore Funds”) “arrow” aforementioned implemented by Ministry of Finance.\nIn addition, analyzes five factors influencing Taiwanese businessmen’s fund repatriation,\n● The Automatic Exchange of Information (AEOI) and their Common Reporting Standards (CRS) between nations;\n● Anti-tax-avoidance provisions for foreign companies;\n● Tax haven economic substance laws;\n● Anti-money laundering measures of financial institutions in various countries,\n● China-US trade war.\nThis article also includes 271 questionnaires from holders and/or managers of offshore funds, from which derives suggestions about the offshore funds’ repatriation of Taiwan businessmen, for Taiwan businessmen, competent authorities and fellow researchers.\nIn conclusions and recommendations from this article, details the following steps for Taiwanese businessmen to reduce their tax burden of offshore funds’ repatriation,\n1. Inventory existing offshore funds, clarifying the nature and chronology of offshore funds, and preparing relevant supporting documents should their funds comply with tax-free offshore funds.\n2. Tax planning offshore funds, to their utmost capability, into 4 tax-free types. If unable to plan them into tax-free offshore funds, one can adopt the following options,\na. Remit to Taiwan under overseas income tax threshold;\nb. Remit to Taiwan after application to the “Special Law”;\nc. Invest in Taiwan under the name of an offshore company;\nd. Keep the fund offshore for now and revisit it later.\nIf competent authorities want to attract more Taiwanese businessmen to repatriate offshore funds, it is suggested that they should take the following actions,\n1. Relax restrictions imposed under the “Special Law” and “The Interpretation Order”. (ex. the application restrictions of the “Special Law”, such as restrictions regarding sources of funding statement and provisions restrictions of personal offshore accounts; Provisions regarding “approval documents put forward by Economic Ministry of Investment Review Committee”);\n2. Actively engage in signing automatic financial account information exchange agreements with Hong Kong and Singapore.\n3. Actively implementing anti-tax avoidance provisions for offshore companies.