Anti-tax Evasion Law- Research of Resident Company

本論文共分五章： 第一章為緒論，內容為研究背景、研究動機與目的、研究方法。 第二章介紹國際租稅之主要目標，探討面臨國際租稅衝突情況、處理方式與租稅管轄權之種類，後再針對租稅管轄權中採取屬人或屬地主義之細項介紹居住者的身份為如何定義。釐清租稅管轄權後，介紹與探討主要反避稅措施與台灣稅法中相對應之法條，再探討大陸企業所得稅之租稅主客體與法條意涵。 第三章介紹OECD關於居住者公司之規定與兩岸租稅協定，介紹OECD稅約範本中關於居住者公司之相關規範，以供國內立法及相關研究參考。後將兩岸租稅協議內容以列表比較方式呈現，以利於快速了解協議內容，方便對照前後章節參閱。 第四章介紹我國增訂所得稅法第43條之4之規定及分析對稅收之影響，先介紹現行稅法規定及增訂條文內容，後分析所得稅法第43條之4對稅收有利及不利之影響。 第五章為結論與建議，包含研究結論、研究貢獻、研究限制與後續研究者之建議。The scheme of this thesis is divided into five chapters as follows: Chapter 1 illustrates the incentives for writing and the methodologies adopted in this paper. Chapter 2 introduces the main objective of international taxation, types of treatment and tax jurisdiction. Then discuss how to define "resident" on Personal Principle or Territoriality Principle of tax jurisdiction. After clarifying tax jurisdiction, this chapter compares the main Anti-Avoidance Provision to Tax Law of Taiwan. Then discuss the Enterprise Tax Law of China. Chapter 3 introduces the associated rules of Place of Effective Management in OECD Model Tax Convention, so that could be referred to legislation and related research. Tax Agreement of the Cross-Strait is performed by a table, it could be realized easily and be compared to the front or after chapter. Chapter 4 introduces Rules 43-4 of Tax Law and analysis the influence. First, introduces the Tax Law of Taiwan nowadays and the content of Rules 43-4 of Tax Law. Then analysis the influence of Rules 43-4 of Tax Law. Chapter 5 itemized issues as well as propositions pertaining to remark a brief conclusion and suggestion