| 摘要: | 兩岸租稅協議正式於2015年8月25日由財團法人海峽交流基金會與海峽兩岸關係協會完成簽署，並以協議生效後隔年1月1日開始適用，截至目前為止，臺灣因《兩岸協議監督條例》尚未完成立法通過，致兩岸租稅協議從簽署迄今尚未生效。兩岸租稅協議對臺灣來說，主要目的係為避免臺資企業及臺商被重複課稅，預估生效後會減輕臺資企業、臺商及臺幹的所得稅負擔、增加臺商在大陸的競爭力及創造陸資來臺投資的吸引力，藉由投資機會創造經濟成長，預估兩岸租稅協議生效後會帶來龐大的租稅效益。
為符合租稅公平，臺灣已立法並明文規範課徵稅務居住者之所得，唯臺資集團企業之盈餘匯回、臺商及臺幹之個人所得等，部份因採用避稅手段造成稅基侵蝕與利潤移轉，財政部因無法順利取得海外所得資料，導致稅收減少，納稅者間產生水平的租稅不公平，本文透過舉例來說明兩岸租稅協議因避稅效果而降低效益。實際上，兩岸租稅協議租稅效益的成功關鍵，主要來自於臺資企業、臺商及臺幹的自發性行為、稅務主管機關對於查稅的態度及查稅的力道。
立法院已通過尚未生效之所得稅法第43條之3、第43條-4及所得基本稅額條例第12條之反避稅條款 (Base Erosion and Profit Shifting, BEPS) ，對於受控外國公司 (Controlled Foreign Corporation, CFC) 及實際管理處所 (Place of Effective Management, PEM) 等加以立法規範，加上臺灣若得與國際各國簽署共同申報準則協議 (Common Reporting Standard, CRS) ，則反避稅法令生效併同臺灣與國際各國可交換金融資訊之前提下，預期會強化兩岸租稅協議效益。
關鍵字：兩岸租稅協議、重複課稅、反避稅條款、共同申報準則
;"Cross-Strait Taxation Agreement" (hereinafter referred to as "CSTA") was officially signed by the Straits Exchange Foundation (SEF) and the Association for Relations Across the Taiwan Straits (ARATS) on August 25, 2015. The tax year went into effect on January 1st of the subsequent calendar year after the CSTA takes effect. Taiwan has not completed its legislation since the signing of the "Enactment of the Law on Control of Cross-Strait Agreements" yet, so CSTA just signed does not take effect. The main purpose of the CSTA for Taiwan is to avoid the double taxation on the income received by individuals and enterprises across Taiwan and Mainland China. The estimated effect will reduce the income tax burden of Taiwan enterprises, Taiwan businessmen and Taiwan cadres. It would also increase the competitiveness of Taiwan businessmen on the Mainland China and create the attractiveness of investment to Taiwan, with investment opportunities to create economic growth. The result is expected to bring huge benefits.
To comply with the tax equity, Taiwan has legislated to regulate the income taxes of the Taiwan tax residents. Due to the use of tax avoidance, resulting in Taiwan enterprises, Taiwan businessmen, Taiwan cadres income tax base loss and profit transfer. The Ministry of Finance can not successfully obtain income data on the tax revenue of taxpayers. This article illustrates that the tax avoidance behavior reduces the efficiency of CSTA. In fact, the success of the tax benefits of CSTA is mainly due to the spontaneous nature of Taiwan enterprises, Taiwan businessmen and Taiwan cadres, and the tax authorities for tax inspection and their attitude.
The Legislative Yuan, Republic of China (Taiwan) has passed the Basic Erosion and Profit Shifting (BEPS) of income tax§43-3, §43-4 and Basic Tax Ordinance §12. The main content is for the holding of foreign companies (CFC) and effective management (PEM) legislation. If Taiwan and international countries have signed a common reporting standard (CRS). Therefore, the anti-avoidance laws take effect, and with Taiwan and international countries can automatically exchange financial account information, is expected to strengthen the effectiveness of CSTA.
Key words: Cross-Strait Taxation Agreement； Double Taxation； Base Erosion and Profit Shifting； Common Reporting Standard. |
