[[alternative]]A study of cross-strait taxation agreement

碩士[[abstract]]隨著兩岸經貿關係日趨密切，臺商在投資於中國時，都會面臨到兩岸稅制的問題。再加上臺灣與中國皆有響應國際上的反避稅浪潮，且各自依法行使課稅權，導致臺商被雙重課稅。而國際上為避免雙重課稅、防杜逃漏稅，通常國與國之間都會簽署租稅協定，但截至2015年2月底，臺灣與28個國家所簽訂租稅協定中，卻並未包含中國。 要解決臺商被嚴重雙重課稅的問題，外界亦普遍支持兩岸需簽署租稅協定。然而2009年時，因雙方對租稅協議之內容仍有疑慮，所以延宕了六年，直到2015年8月25日才終於完成簽署。故本研究旨在探討兩岸租稅協議簽署過程中之爭議點與其內容，以及若租稅協議生效前後對臺商及臺灣有何影響。另一方面，本文亦探討兩岸租稅協議與中國對韓國還有香港所簽定的租稅協定有何異同，並討論其差異之可能原因及對臺商在中國之競爭力有何影響。 研究結果發現，租稅協議之所以延宕了六年之久，其主要原因是各界對「資訊交換」的疑慮，經過兩岸協商結果，確定將「四不原則」明訂在協議中，以消除疑慮，此也較中港租稅安排及其他國際租稅協定嚴謹。另外，在課稅優惠上，中國讓利不少，兩岸租稅協議也相對中韓租稅協定有利，有助於提升臺商在大陸投資的競爭力。此外，根據財政部估算，兩岸租稅協議生效後，台灣政府的稅收收入可以大幅淨增加約新台幣81億至133億元，除增加國庫收入外，亦能增加台灣投資環境之競爭力。 然而，雖然兩岸租稅協議對於臺商而言，是節省稅金及避免被雙重課稅的重要協議，且其效益不少，但臺商仍需重新評估自身企業結構、投資規劃等，再來決定是否要申請適用租稅協議。若申請實際管理處所在台灣之間接投資中國者，其遵循成本遠高於所獲之效益時，建議應放棄申請兩岸租稅協議才恰當。[[abstract]]As the relation of economic trade across the Taiwan Strait has become closer, Taiwanese businessmen are faced the issue of taxation systems of two sides when they make investment in China. Furthermore, there is opposition to tax avoidance in both Taiwan and China and they conduct their own taxation systems according to the laws. And these situations make Taiwanese businessmen are imposed double taxation. In order to avoid double taxation and tax evasion, there are usually tax agreements signed among countries. However, up to February 2015, China is still excluded from the tax agreements which Taiwan signed with other 28 countries. To really stem the tide of double taxation, it is generally suggested that a tax agreement needs to be signed between Taiwan and China. But in 2009, the tax agreement was kept postponed around 6 years until 25th August 2015 because of the doubts about the contents of both sides. The objectives of this research are threefold. Firstly, the controversial points and process of signing Cross-Strait Taxation Agreement (CSTA) and its contents were carefully examined. Secondly, this research also investigated the influence of CSTA on Taiwanese businessmen and Taiwan. Moreover, the differences between CSTA and the ones China signed with Korea and Hong Kong is another crucial point of this research. The reasons causing these differences and how these differences influence the competitiveness of Taiwanese businessmen in China are thoroughly considered. The results indicated that the main reason the CSTA had been postponed for 6 years is the public doubt on the information exchange. To dispel these doubts, four-NO principles were contained in the agreement, which is stricter than the ones made between China and Hong Kong and other international ones. In addition, in this agreement, China has compromised in terms of tax incentives and it is more advantageous than the one between China and Korea which increase the potential competitiveness of Taiwanese businessmen in China. Furthermore, according to Ministry of finance, after CSTA takes effect, tax revenue of Taiwanese government is expected to increase considerably by from 8.1 billion to 13.3 billion. Apart from this, CSTA can increase the competitiveness of investment environment in Taiwan. However, even though CSTA is an important agreement for Taiwanese businessmen to prevent from double taxation and it does bring many benefits in certain aspects, it is still essential for Taiwanese businessmen to re-evaluate their corporate structures and investment plans before they decide whether they have the need to apply for this agreement. For the businessmen investing in China indirectly and preferring have their place of effective management (PEM) in Taiwan, it is suggested that there is no need for them to apply for the CSTA when the costs are much higher than the benefits.[[tableofcontents]]目錄 第一章 緒論 - 1 - 第一節 研究動機與目的 - 1 - 第二節 研究方法 - 8 - 第三節 研究範圍與研究限制 - 10 - 第四節 名詞解釋 - 11 - 第五節 章節安排與研究架構 - 12 - 第二章 國際租稅協定與兩岸投資現況之探討 - 14 - 第一節 國際租稅協定之成因 - 14 - 第二節 兩岸投資發展之現況 - 24 - 第三節 小結 - 38 - 第三章 兩岸租稅協議簽署背景與內容之探討 - 40 - 第一節 兩岸租稅協議之促成 - 40 - 第二節 兩岸租稅協議生效前後之比較 - 48 - 第三節 小結 - 63 - 第四章 中國與臺、港、韓租稅協定之比較 - 66 - 第一節 中港租稅安排與兩岸租稅協議之比較 - 66 - 第二節 中韓租稅協定與兩岸租稅協議之比較 - 76 - 第三節 小結 - 88 - 第五章 結論 - 90 - 第一節 研究結果與發現 - 91 - 第二節 未來展望 - 99 - 參考文獻 - 101 - 附錄：海峽兩岸避免雙重課稅及加強稅務合作協議文本及其附件 - 107 - 表目錄 表1-1-1 中華民國進出口貿易國家（地區）名次表 - 2 - 表1-1-2 歷年臺灣政府財政收入統計 - 4 - 表2-1-1 世界各國營業所得稅稅率 - 20 - 表2-2-1 臺灣與中國雙邊貿易發展趨勢 - 27 - 表2-2-2 歷年臺灣對中國投資之統計 - 30 - 表2-2-3 1991年至2015年臺商對中國投資累計之產業概況 - 32 - 表2-2-4 臺商在中國所繳納的稅負總額（1992-2012） - 35 - 表3-2-1 兩岸租稅協議生效前後甲公司之稅負及兩岸稅收比較表 - 55 - 表3-2-2 臺籍人士於中國個人所得稅之課稅範圍現況 - 58 - 表3-2-3 兩岸租稅協議生效前後之比較 - 60 - 表4-1-1 兩岸租稅協議與中港租稅安排之異同 - 73 - 表4-2-1 韓國對中國出口之主要商品 - 79 - 表4-2-2 中國對韓國之直接投資總額 - 81 - 表4-2-3 兩岸租稅協議與中韓租稅協定之異同 - 86 - 圖目錄 圖1-1-1 中華民國進出口貿易國家（地區）前三名變化圖 - 2 - 圖1-1-2 臺商對中國的投資金額及投資比重 - 3 - 圖1-5-1 研究架構 - 13 - 圖2-1-1 全球直接對外投資（OFDI）金額與趨勢變化 - 16 - 圖2-2-1 兩岸互訪總人數之趨勢圖 - 26 - 圖2-2-2 1991年至2015年臺商對中國投資累計之地區概況 - 31 - 圖2-2-3 1991年至2015年臺商對中國投資累計之產業概況 - 32 - 圖2-2-4 中國的臺資企業面臨問題的集中度分布 - 34 - 圖2-2-5 亞洲國家（地區）租稅協定數目 - 37 - 圖4-1-1 香港四個年度之四個主要行業的附加價值 - 68 - 圖4-2-1 韓國對外投資國家統計 - 80 -[[note]]學號: 603280081, 學年度: 10