| 摘要: | 在本世紀初期所引入的外資企業，均是為了利用中國大陸廉價的勞動力及價格低廉的土地來進行生產，並且以出口為主要業務。但因中國內需市場的消費力逐漸的崛起，中國大陸龐大的市場消費能力開始被這些外資生產企業所重視，所以原本百分之百做外銷的台資企業也開始進行內銷產品的生產。然而，不管是百分之百做外銷的台資企業或是既有外銷也有內銷的台資企業，在中國經營都很難脫離海關的保稅核銷業務、外匯管理局的外匯核銷業務及國稅局的出口退稅業務。而這三大領域中又以海關的加工貿易保稅核銷業務為最複雜，並且牽涉到企業的經營層面是最深又最廣。諸多的台資企業尚未真正意識到其所面臨的稅務風險及其產生的根源，是企業本身缺乏在日常經營管理過程中辨別、評估、控制加工貿易稅務風險的能力。有些台資企業即使有意識地進行海關加工貿易風險管控，但也往往只是對既有風險進行簡單的分析，而不是從企業經營管理的角度進行系統化、程序化的防控加工貿易稅務經營風險。因此，中國海關的加工貿易政策及法規所衍生出的加工貿易稅務經營風險就相當值得我們關注及重視。
本論文以COSO所提出的稅務風險模型搭配論文中個案公司的廠內各個階段的不同管理狀況、不同的管理運作及不同的管理環境，以計算出個案公司各個階段的加工貿易稅務經營風險大小及高低。此外，論文中歸納出了台資企業經常易犯的海關加工貿易項目，並且於文中提出台資企業於企業中那一種的經營心態、做法及目的容易造成海關加工貿易稅務風險提高的原因，並同時也提出了台資企業降低海關加工貿易稅務風險的可行性做法以供參考及探討。
In order to take advantage of cheap labor and inexpensive land in mainland China for production and export business, China introduced foreign-funded enterprises in the early of this century. However, with the purchase power of the Chinese domestic market rising, foreign producers gradually began to attach importance to domestic market. That made full-export type producers pay more attention to the domestic market and become hybrid type. However, both types are restricted by customs bonded, foreign exchange verification business and export tax rebate business. Among these, customs bonded is the most complex and widely used, requiring significant business involvement. Large numbers of Taiwan-funded enterprises have not been really aware of such tax risks and their root causes. Due to this reason, enterprises lack daily operation and management processes to identify, assess, and control the processing trade tax risks. Even though some enterprises are conscious about the risks, they just rely on simple analysis, rather than developing a systematic program of prevention and control of processing trade tax operating risks. Therefore, China Customs’ processing trade policy and regulations derived from processing trade tax risk deserves more our concerns and attentions.
This paper considers the COSO risk model which includes various stages of the plant status, management and operation, and management of the environment to calculate the size and level of the processing trade tax operating risks at the various stages. In addition, this study concludes with the mistakes that the Taiwan-funded enterprises often made in processing and trading, which lead to high tax-involved risks, in the aspects of operating mentality, practice and purpose. Then, this study explores and discusses the feasibility the methods for Taiwan-funded enterprises to reduce Customs’ processing trade tax risks in China. |
