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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/131468
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/131468


    Title: 論境外資金專法之研究
    The study of Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds
    Authors: 卓芷菁
    Cho, Chih-Ching
    Contributors: 盧聯生
    卓芷菁
    Cho, Chih-Ching
    Keywords: 租稅特赦
    租稅假期
    資金匯回
    境外資金匯回管理運用及課稅條例
    Tax amnesty
    Tax holiday
    Fund repatriation
    Date: 2020
    Issue Date: 2020-09-02 11:41:44 (UTC+8)
    Abstract: 在過去,各國的跨國集團將所賺取利益留滯在租稅天堂似乎已成為通例,國際間為打擊逃漏稅與避稅問題,已逐步互相建立許多協定與機制,為跟上世界的腳步,近年來我國也積極修改及增設法條,維護我國稅制的健全並強化我國與世界的聯繫。
    除現今國際反避稅、反洗錢與全球稅務資訊透明化的趨勢已逐漸上揚外,為因應國際政經情勢的瞬息萬變,我國於2019年8月15日正式施行「境外資金匯回管理運用及課稅條例」,企圖引導我國個人及營利事業將過去長年累積境外資金與投資收益匯回,並投資國內實體產業及金融市場,活絡我國經濟更進一步帶動產業發展。有鑑於這是我國過去從未實施過的特別專法,本研究將會就該內容探討其租稅性質,與國外類似經驗作比較,檢視專法的設計是否合理,同時在相同的案例假設下,討論現行法與專法的差異以及對社會帶來的影響,並且就目前執行成效提出看法與在適用專法上的建議。
    In the past, it seems that it has become common practice for multinational groups in various countries to keep their earned profits in the tax haven. In order to combat tax evasion and avoidance, the international communities have gradually established many agreements and mechanisms with each other. In order to keep pace with the world, in recent years, Taiwan has also actively revised and added measures to maintain the soundness of our tax system and strengthen the links between Taiwan and all the world.
    In addition to the current trends of international anti-avoidance, anti-money laundering and transparency of global tax information have gradually increased, in response to the rapid changes in the international political and economic situation, Taiwan officially implemented the " Regulations Governing the Management, Utilization, and Taxation of Repatriated Offshore Funds " on August 15, 2019. It attempts to guide Taiwan’s individuals and enterprises to repatriate the accumulated overseas funds and investment income over the past years, and invest in domestic physical industries and financial markets, so as to activate Taiwan’s economy and further promote industrial development. In view of this is a special law that has never been implemented in Taiwan in the past, this study will discuss the nature of the taxation on this content, compare it with similar experience abroad, and check whether the design of the law is reasonable. And assume in the same case, discussing the differences between the current law and the special law and the impact on society, and put forward opinions and suggestions on the application of the special law on the effectiveness of the current implementation.
    Reference: (一) 中文論文
    楊怡雯,2005年,偷竊、逃漏稅與租稅赦免,國立政治大學財政系碩士論文。
    許又蘋,2019,逃漏稅與洗錢罪之關係研究,國立政治大學會計系碩士論文。
    余信昌,2019年,股利所得稅制改革對納稅義務人之影響,國立政治大學會計系碩士論文。

    (二) 中文期刊
    林志翔與孫大忠,2018,海外資金回臺租稅議題解析,會計研究月刊,第396期(11月):88-93。
    林志翔與孫大忠,2019,海外資金匯回之稅務思維,會計研究月刊,第401期(4月):88-91。
    吳嘉勳與周桂棻,2015,租稅減免之探討(上),稅務旬刊,第2309期(11月):39-44頁。
    林淑怡、廖家琪與葉芷英,境外資金回台,如何選擇最佳課稅方式,會計研究月刊,第406期(9月):82-89

    (三) 中文網路資料
    資誠會計師事務所,2019,境外資金回台─策略思維及實務運作,載於:https://www.pwc.tw/zh/publications/topic-tax/assets/new-fund-repatriation-tax-rules.pdf,(最後瀏覽日:2019.10.29)
    資誠會計師事務所,2019,租稅天堂公司困境與契機,載於:https://www.pwc.tw/zh/publications/topic-tax/assets/pwctw-tax-haven.pdf(最後瀏覽日:2020.4.20)
    勤業眾信會計師事務所,2019,租稅天堂經濟實質法案之影響與因應,載於:https://www.tpex.org.tw/event/web/examine_108D/1.20191230%20%E7%A7%9F%E7%A8%85%E5%A4%A9%E5%A0%82%E7%B6%93%E6%BF%9F%E5%AF%A6%E8%B3%AA%E6%B3%95%E6%A1%88%E4%B9%8B%E5%BD%B1%E9%9F%BF%E8%88%87%E5%9B%A0%E6%87%89.pdf(最後瀏覽日:2020.4.21)
    勤業眾信會計師事務所,2019,BVI經濟實質法施行細則2.0,勤業眾信:智財權相關收入認定應按實質原則,操縱交易恐遭懲罰,載於:https://www2.deloitte.com/tw/tc/pages/tax/articles/PR200219-BVI-EconomicLaw.html(最後瀏覽日:2020.4.21)
    廖哲莉與韓承皓,勤業眾信會計師事務所,2019,租稅天堂不在,何處是我家?,載於:https://www2.deloitte.com/tw/tc/pages/tax/articles/tax-econ-regulation.html(最後瀏覽日:2019.10.31)
    安侯建業會計師事務所,2016,e-Tax alert 8─印尼-2016稅務赦免(Tax Amnesty)法案,載於:https://home.kpmg/tw/zh/home/insights/2016/08/e-tax-alert.html(最後瀏覽日:2019.12.11)
    財政部統計處,2019,專案分析─近期美國對中國大陸商品加徵關稅之相關影響分析,載於:http://www.mof.gov.tw/File/Attach/85689/File_21354.pdf(最後瀏覽日:2019.10.29)
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    陳國樑,2018,修言「租稅特赦」,載於:http://www3.nccu.edu.tw/~joe/Comm/amnesty_20180718.pdf(最後瀏覽日:2019.11.12)
    經濟部中小企業處,2007,健全中小企業發展租稅環境之比較計畫─第四章 各國租稅環境之分析,55-71頁(最後瀏覽日:2019.11.20)
    財政部稅制委員會,2008,2008主要國家稅制概要,5-33頁(最後瀏覽日:2019.11.20)
    財團法人台灣經濟研究院,2018,促進境外資金回流支持我國成為資產管理中心發展,載於:頁50-58(最後瀏覽日:2019.12.20)
    經濟日報,2019,載於:https://udn.com/news/story/7338/3775617(最後瀏覽日:2020.1.31)
    風傳媒,2019,載於:http://m.match.net.tw/pc/news/international/20190529/4909376(最後瀏覽日:2020.2.3)
    沈婉玉,經濟日報,2019,資金運用、銀行風險 需管控,載於:https://money.udn.com/money/story/7307/4173288(最後瀏覽日:2020.2.3)
    李伯鋒,2020,科技國會開講 余宛如:民進黨花了四年幫台灣做經濟轉骨,載於:https://www.inside.com.tw/article/18571-Karen-Yu(最後瀏覽日:2020.1.17)
    楊金龍,2019,台灣資金運用的戰略思考,載於:https://www.cbc.gov.tw/public/Attachment/9721712771.pdf(最後瀏覽日:2020.1.31)
    陳揚仁,月旦會計財稅網,2018,反洗錢浪潮,金管會將嚴審OBU帳戶,載於:http://www.angle.com.tw/accounting/current/post.aspx?ipost=2030(最後瀏覽日:2020.1.20)
    政府資料開放平台,國際金融業務分行家數及財務狀況,載於:https://data.gov.tw/dataset/81393(最後瀏覽日:2020.1.20)
    封昌宏,月旦會計財稅網,2019,境外資金匯回專法能讓OBU帳戶的資金順利匯回嗎?,載於:http://www.angle.com.tw/accounting/current/post.aspx?ipost=3945#note2(最後瀏覽日:2020.1.20)
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    立法院公報第108卷第54期,頁330,載於:https://lci.ly.gov.tw/LyLCEW/communique1/final/pdf/108/54/LCIDC01_1085401.pdf(最後瀏覽日:2020.5.16)
    財政部北區國稅局,境外資金匯回專法專區,載於:https://www.ntbna.gov.tw/multiplehtml/340b57b1acb84e658f467ba4eec0adce(最後瀏覽日:2020.5.16)
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    財政部國稅局,境外資金匯回管理運用及課稅條例疑義解答(Q&A),頁8,載於:https://www.ntbna.gov.tw/multiplehtml/340b57b1acb84e658f467ba4eec0adce(最後瀏覽日:2020.5.6)
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    參考全國法規資料庫,載於:https://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=Q0010001(最後閱覽日期:2020.4.20)
    游奕恬,國家發展委員會,經濟研究第17期,2017年,從OECD「稅基侵蝕與利潤移轉(BEPS)」發展探討我國租稅政策之調整,載於:https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhdG9yLzEwL3JlbGZpbGUvMC8xMDczNC81MTUzNDM4Ny02YjU1LTRjMGQtYjBjMi04NTNmM2NjMzE1YzMucGRm&n=MTDlvp5PRUNE44CM56iF5Z%2B65L616J2V6IiH5Yip5r2k56e76L2JKEJFUFMp44CN55m85bGV5o6i6KiO5oiR5ZyL56ef56iF5pS%2F562W5LmL6Kq%2F5pW0LnBkZg%3D%3D&icon=..pdf(最後瀏覽日:2020.4.20)
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    (四) 外國論文
    Torgler and Schaltegger,2005,“Tax Morale and Fiscal Policy”,Center for Research in Economics, Management and Arts (CREMA)
    Nathan Marwell and Leslie McGranahan,2010,“The Effect of Sales Tax Holidays on Household Consumption Patterns”
    Torgler and Schaltegger,2005,“Tax Amnesties and Political Participation”
    Bintoro Wardiyanto,2008,“Kebijakan Pengampunan Pajak (Tax Amnesty) [Perspektif Kerangka Kerja Implementasi Sunset Policy mendasarkan mendasarkan UU No 28 tahun 2007]”
    Raquel Meyer Alexander, Stephen W. Mazza and Susan Scholz,2009,“Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations”
    Thomas J. Brennan,2008,“Cash-Flow and Market Response to Repatriation”
    Susan M. Albring, Ann Dzuranin and Lillian F. Millsh,2005,“Tax Savings on Repatriations of Foreign Earnings Under The American Jobs Creation Act of 2004”
    Thomas J. Brennan,2008,“Cash-Flow and Market Response to Repatriation”
    Thomas J. Brennan,2010,“What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA”

    (五) 外國期刊
    Eric Bond,1981,“Tax Holidays and Industry Behavior”, The Review of Economics and Statistics, Vol. 63, No. 1 (Feburday):88-95
    Nur Sayidah and Aminullah Assagaf,2019,“Tax amnesty from the perspective of tax official”, Cogent Business & Management


    (六) 外國網路資料
    Investopedia,載於:https://www.investopedia.com/terms/t/tax-holiday.asp(最後瀏覽日:2020.3.31)
    Statistics Indonesia,載於:https://www.bps.go.id/(最後瀏覽日:2019.12.5)
    Indonesia Investments,載於:https://www.indonesia-investments.com/finance/tax-system/tax-amnesty-program/item7124(最後瀏覽日:2019.12.6)
    The World Bank,載於:https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?end=2014&locations=Z4-ID-TH-MY-KH-PH&start=2008(最後瀏覽日:2019.12.10)
    Arlina Arshad,2017,“Tax amnesty: Indonesians repatriate $8.8b from Singapore”,載於:https://www.straitstimes.com/asia/se-asia/tax-amnesty-indonesians-repatriate-88b-from-singapore(最後瀏覽日:2019.12.13)
    Sonali Fournier,2019,“APB 23: INSIGHT INTO INCREASED SCRUTINY FOR SUPPORTING EVIDENCE”,載於:https://www.tpctax.com/insights/apb-23-insight-increased-scrutiny-supporting-evidence/(最後瀏覽日:2019.12.18)
    Melissa Redmiles,2008,“The One-Time Received Dividend Deduction”,載於:https://www.irs.gov/pub/irs-soi/08codivdeductbul.pdf(最後瀏覽日:2019.12.25)
    M. Mendel Pinson,2011,“Effects of 2004 Int`l Tax Holiday, Recommendations Going Forward”,載於:http://www.taxhistory.org/www/features.nsf/Articles/E7A958612953C1EF852578FD00607975?OpenDocument(最後瀏覽日:2019.12.25)
    Ralph Kozlow and Patricia Abaroa,2006,“U.S. Multinational Companies, Dividends, and Taxes”,載於:https://www.bea.gov/system/files/papers/P2006-4.pdf(最後瀏覽日:2019.12.25)
    Donald J. Marples and Jane G. Gravelle,2011,“Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis”,載於:https://fas.org/sgp/crs/misc/R40178.pdf(最後瀏覽日:2019.12.25)
    OECD,載於:http://www.oecd.org/tax/beps/beps-actions/(最後瀏覽日:2020.4.20)
    Government of The Virgin Islands,載於:https://bvi.gov.vg/content/ita-rules(最後瀏覽日:2020.4.21)
    Description: 碩士
    國立政治大學
    會計學系
    107353031
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353031
    Data Type: thesis
    DOI: 10.6814/NCCU202001065
    Appears in Collections:[會計學系] 學位論文

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