The taxation of foreign income in Alternative Minimum Tax

世界各國為促進經濟發展，紛紛採用租稅優惠及減免方式，以強化產業升級。我國亦採此方式獎勵高科技產業及個人，藉以促進我國經濟發展，然而長久以來，政府未適時檢討租稅優惠之存在性是否合宜，未訂定租稅優惠之落日期限，造成目前各種租稅優惠及減、免稅項目過於浮濫，以致影響我國稅收成長，稅基遭到嚴重侵蝕，造成國家弱化、經濟成長緩慢、貧富差距日趨擴大的惡性循環。灣整體稅制健全度在亞洲國家之評比較其他國家為差，因此為改善此種情況，政府參考國際實施最低稅負制之作法，建立臺灣最低稅負制，藉以提高租稅負擔之公平性，並將目前非屬課稅範圍之海外所得納入稅基課稅。但海外所得與其他計入最低稅負課稅之項目，其性質上似乎不盡相同，且造成境內、外所得適用不同稅率及不同法源之現象，亦受限於目前稽徵實務及技術，因此，海外所得納入最低稅負制據以課稅，與立法意旨與所得稅課稅精神似乎不盡相符，尚有探討之空間。研究擬就我國所實施之最低稅負制及海外所得部分進行討論分析，並與國際做法相比較，探討最低稅負制實施對我國產生的效應及將海外所得納入所得基本稅額條例課稅，是否符合國際潮流、量能課稅原則及租稅中立性。制改革必須各稅一起連動，在維持租稅公平、社會正義與促進經濟發展之三大原則下推動並執行，並追求永續及「利大於弊」之結果，海外所得納入所得稅課稅，尚須具備完善之稅務稽徵基礎，以免造成宣示效果大於實質稅收。以我國長期稅制改革而言，應就租稅公平、中立、財政平衡及經濟發展等因素作通盤考量，並配合整體財政改革計畫作綜合評估。將個人所得稅改採屬人兼屬地主義，提升稽徵技術，降低稽徵成本，加強納稅義務人及經手境外所得之機關、團體協力義務，簽訂避免雙重課稅協定及跨國合作，並可採間接稅代替直接稅方式，提升政府財政收入，改善稅制及稅負負擔不公平現象。The governments all over the world are devoted to encourage the advance in economy. They adopt tax exemption benefit to make the industry upgrade. Our gorvernment also adopts this way to reward to Hi-Tech industries and individuals. But for a long time, government doesn’t examine wheter it’s still suitable and make the expiration date The excess of tax exemption benefit is too much to impede the taxation growth, erode the tax basic, weaken the country strengh, slow the economic development and widen the vicious circle.ntegrity of Tax system in Taiwan is ranking behind other countries in Asian. To reform this situation, the government takes Alternative Minimum Tax into consideration. As putting Alternative Minimum Tax into pratice, the fair of the tax will enhance. One of practicable method to be taken over is making foreign income be one of the Alternative Minimum Tax item and adding to taxable income. However, the foreign income is different from other adding items. The distinct tax rate, legislation and the particularity make the foreign income adding to taxable income hard to implement.he study is to compare the internaltional pratice and dicuss feasibility in implementing Alternative Minimum Tax and its added item- foreign income. How the effect will be if the Alternative Minimum Tax put into practice. Wheter the added item-foreign income will make the tax more correspond to the international trend and fairness of the taxation.o reform the tax system, it is must to consider other tax and follow the three pricincles: fairness of the taxation, justice of the society and development of the economy. It lacks mature technology of imposition to add the foreign income into taxable income cause the announcement effect more than the essence of tax revenue. In long-term aspect, we should take account of fairness and neutrality of the taxation, the balance of finance, the development of the econmy and match up the overall reformation of finaice. To upgrade tax revenue, improve tax system and slove the unfairness of the taxation we should change the personal tax to personal-cum-territoriality, improve technology of imposition, reduce tax collection cost, develp obligation of individuals and proceeds generated outside the organs, set anti double taxation agreement and directive tax supplant indirective tax.口試委員審定書 …………………………………………………i辭 ………………………………………………………………ii文摘要 …………………………………………………………iii 文摘要 …………………………………………………………iv錄 ………………………………………………………………vi目錄 ……………………………………………………………viii目錄 ……………………………………………………………ix一章 緒論 ………………………………………………………1一節 研究動機與目的………………………………………….1二節 研究範圍與限制 …………………………………………3三節 研究方法與架構 …………………………………………3二章 文獻回顧 …………………………………………………4一節 最低稅負制之起源 ………………………………………4二節 美國最低稅負制 …………………………………………5三節 南韓最低稅負制 …………………………………………15四節 加拿大最低稅負制 ………………………………………17五節 印度最低稅負制 …………………………………………21六節 各國最低稅負制之比較 …………………………………23三章 我國最低稅負制實施情況 ………………………………27一節 我國最低稅負制之立法背景 ……………………………27二節 專家學者及各部會之正反面意見 ………………………30三節 臺灣最低稅負制之內容 …………………………………39四節 境外所得 …………………………………………………53四章 各國境外所得之探討 ……………………………………54一節 美國 ………………………………………………………55二節 日本 ………………………………………………………90三節 韓國 ………………………………………………………92四節 荷蘭 ………………………………………………………95五節 新加坡 ……………………………………………………100六節 香港 ………………………………………………………103七節 哥斯大黎加 ………………………………………………104八節 各國境外所得課稅之國際情勢 …………………………105九節 我國個人所得稅制下之海外所得課稅 …………………110五章 結論與建議 ………………………………………………132一節 結論 ………………………………………………………132二節 建議 ………………………………………………………134考文獻 …………………………………………………………140錄 ………………………………………………………………14