| 摘要: | 台灣商人在全球營運布局與資金管理，受到地緣政治的影響以及共同申報準則、免稅天堂經濟實質法等反避稅、反洗錢浪潮湧現，促成國際社會對企業稅務更嚴格的規範，境外公司戶在銀行更是嚴加控管的帳戶，2019年6月亞太洗錢防制組織發布初步報告，台灣達最佳的「一般追蹤」等級，顯示出台灣對於反洗錢的決心以及努力，有了這大趨勢的推波助瀾，台灣商人境外資金出現明顯的跨境流動，早期使用的境外公司戶逐漸沒落。
政府為了解決台灣商人將資金匯回台灣的需求，於2019年8月15日正式施行「資金匯回存入外匯存款專戶法」，故本研究主要探討「資金匯回存入外匯存款專戶法」前後台灣商人在銀行資產配置的方式，且針對台灣製造商、年輕醫生、貿易商第一代、中國製造商第二代等四個個案，進行質性研究的探討，依據不同客戶個案的背景分析，了解需求目的並經由評估，規劃架構訂定方案，其中年輕醫生、貿易商第一代、中國製造商第二代是「資金匯回存入外匯存款專戶法」頒布之後的個案，台灣製造商則是「資金匯回存入外匯存款專戶法」前的客戶採用境外公司戶做資產配置，最後再進行客戶訪談及回饋做為小結，探討個案客戶真實的回饋，並經由個案規劃作為彙整結論與建議。
本研究結論分別針對「資金匯回存入外匯存款專戶法」及「OBU帳戶」的適合性做出分析，經由過去客戶所述，以及資產配置紀錄做為參考，確實在「資金匯回存入外匯存款專戶法」上路後，稅務的優惠令客戶更有意願將資金從海外匯回台灣，做境外資金的資產配置，除了協助客戶申請，也需注意稅法的規定以及考量理財產品本身設計的架構及風險。
本研究提出後續研究方向建議，宜針對「資金匯回存入外匯存款專戶法」實施後做長期的觀察，探討「資金匯回存入外匯存款專戶」是否能真正滿足客戶、銀行、產業、政府的需求，就結果面來說，研究將會更加完善。
關鍵字：境外資金匯回、海外資產、境外公司戶、資產配置
;The global operations and capital management of Taiwan businesses are influenced by geopolitics. In addition, the surge of anti-tax avoidance (ATA) and anti-money laundering (AML) measures, such as the common reporting standard (CRS) and the economic substance legislation in tax havens, has promoted tighter regulations on corporate taxation by the international community, and more strictly controlled accounts for offshore companies in banks. In June 2019, the Asia/Pacific Group on Money Laundering (APG) released its preliminary report grading Taiwan the best level of “general tracking”, which shows Taiwan′s commitment and efforts to combat money laundering. Adding to the flames, Taiwan businesses have seen an apparent cross-border flow of offshore capital and the decline of early adopters of the accounts for offshore companies.
In order to address the need of Taiwan businesses to repatriate their funds to Taiwan, the government officially announced the bill on the fund repatriation and deposit in foreign exchange deposits on 15th August 2019. Therefore, this study focuses on asset-allocation methods of Taiwan businesses before and after the announcement of the bill and conducts qualitative research on four cases, namely, Taiwan manufacturers, young doctors, first-generation traders, and second-generation Chinese manufacturers. Based on the background analysis of different client cases, we understand the needs and objectives, and then through the assessment, we plan the framework and formulate the solution. Among them, young doctors, first-generation traders, and second-generation Chinese manufacturers are the cases after the promulgation of the bill on the fund repatriation and deposit in foreign exchange deposits; while Taiwan manufacturers are the clients before the promulgation of the bill, and they use the accounts for offshore companies to allocate their assets. Lastly, we conduct customer interviews and summarize their feedback to discuss the authentic feedback from the clients, and through the case planning we put forth the conclusions and suggestions.
In conclusion, we analyze the suitability of the bill on the fund repatriation and deposit in foreign exchange deposits and "OBU account" respectively. As stated by the former clients and for the reference of the asset allocation records, it is true that after the introduction of the bill the tax preference has made the clients more willing to repatriate funds from overseas to Taiwan. In the asset allocation of overseas funds, in addition to assisting clients in the application, it is also necessary to pay attention to the provisions of tax laws and consider the structure and risks of financial products.
With respect to the suggestions on the direction of further researches, this study proposes that long-term observation should be made on the implementation of the bill on the fund repatriation and deposit in foreign exchange deposits to explore whether it can truly meet the needs of the clients, banks, industries and the government. In this way, we will have a more complete research as far as the results are concerned.
Keywords: repatriation of overseas funds, overseas assets, accounts for offshore companies, asset allocation |
