政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58918

政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/58918

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58918

Title:	各國反自有資本稀釋稅制與我國採用國際會計準則後對該稅制影響之研究 The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan
Authors:	李欣 Lee, Hsin
Contributors:	陳明進 Chen, Ming Chen 李欣 Lee, Hsin
Keywords:	資本稀釋資本弱化國際會計準則負債權益比 thin capitalization IFRS debt-equity ratio
Date:	2012
Issue Date:	2013-07-22 10:19:17 (UTC+8)
Abstract:	本研究探討我國反資本稀釋稅制在國際會計準則導入後之影響，並以各國目前對於金融工具應分類為負債或權益的規定，以及相對應之股利收入與利息收入課稅方式，了解各國對防止自有資本稀釋的規範，並提出因應國際會計準則導入，我國之反自有資本稀釋條款的可能調整方向。研究結果分為兩部分：在各國相關稅制上，主要以固定比率法作為反避稅的方法，而美國與德國則以盈餘減除法計算超額利息，英國藉由常規交易原則判斷經濟實質；導入國際會計準則影響上，主要係因具有融資性質的融資租賃分類標準從我國會計準則的規則基礎轉換為國際會計準則的原則基礎，而產生租賃交易的分類變動。另外金融工具在國際會計準則下以該工具的經濟實質予以分類，也與我國過去規定不甚相同，例如特別股、可贖回公司債或附賣回權之金融工具等。此外，對於關係人的認定方式，我國目前現行反自有資本稀釋法規亦與國際會計準則之範圍不同。這些項目在導入IFRS皆有稅法適用上是否配合改變之問題須待釐清。 This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitalization rules of other countries, and the available adjustment of Taiwanese thin capitalization regulation as to respond the adoption of IFRS. The conclusions of this study are divided into two parts. The first part is for other countries’ related regulations. Most countries employ fixed debt/equity ratio approach as the way of anti-avoidance. United States and Germany employ earnings stripping rules approach, while United Kingdom use arm’s length approach. The second part is for the impacts from adoption of IFRS. The impacts are mainly from finance lease and financial instruments’ classification due to the transfer from rule-based to principle-based under IFRS. In addition, financial instruments may have to reclassify with the economics substance, such as preferred stock, callable bonds, and puttable bonds, which are different from Taiwanese original rules. The definition and scope of related party in IFRS are also different and should be clarified.
Reference:	孔祥麗，2011，跨國公司利用資本弱化避稅法律問題研究，西南政法大學碩士學位論文。朱漢崙，2008.6.19，整合資本市場韓經驗可借鏡，工商時報，取自http://www.coolloud.org.tw/node/22510 何瑞芳，2009，台灣反避稅法制之現況與改革芻議，月旦財經法雜誌，第18期（9月）：81-104。吳德豐與吳金終，2008，國際避稅與反避稅─企業國際租稅規避，稅務旬刊，第2059期（12月）：39-41。呂寶華，2012，可轉債之研究，商學學報，第20期（7月）：57-78。李顯峰，2007，我國建立稀釋資本課稅制度之研究，財政部賦稅署96年度委託研究計畫。施淑惠，2008，資本稀釋與租稅規避，稅務旬刊，第2057期（11月）：7-15。施淑惠，2011，正視外銀分行資本稀釋問題，稅務旬刊，第2141期（3月）：7-15。梁禪女，2008，國際會計準則IAS 17─租賃會計，IFRS 專題討論。郭雨萍與李嘉雯，2010，導入IFRS國際會計準則對我國訂立反自有資本稀釋課稅制度的影響，勤業眾信IFRS稅務特刊，第1011期（11月）：26-28。陳昌民，2011，IFRS 9號─金融工具公報影響試析，TEJ 信用風險評估專刊，第15 期（9 月）：38-48。陳昌民，2012，IAS 17─租賃公報影響試析，TEJ 信用風險評估專刊，第17期（9 月）：83-92。陳明章，2010，IAS 40 投資性不動產，台灣金融業與國際會計準則接軌相關問題之探討，台灣金融服務業聯合總會。陳惠明，2011，具有金融負債性質之特別股，其股息應否扣繳之相關稅務疑義探討，勤業眾信通訊，第1104期（4月）：15-16。黃金澤，2005，談金融商品之表達與揭露新規定並比較會計公報36號及27號 (下)，稅務旬刊，第1949期（11月）： 24-31。勤業眾信，2009，《準則修改》IAS 24關係人揭露，2009年IFRS 新訊系列報導（12月），網址：http://www.ifrs.org.tw/ifrs/NewInfoPDF/N027.pdf。楊葉承與林宜薇，2013，我國實施 IFRS 對營利事業所得稅查核準則影響之探討，當代財政，第26期（2月）：37-49。葉至誠與業立程，1999，研究方法與論文寫作，台北：商鼎文化出版社。資誠聯合會計師事務所，2012，租賃會計－IAS17，掌握IFRS─精華篇：31。廖烈龍，2011.2.15，大陸嚴查以轉讓定價匯出股息，旺報，取自http://news.chinatimes.com/。廖益均，2012，IFRIC 19 以權益工具消滅金融負債解釋公告影響試析─以可轉債為例，TEJ 信用風險評估專刊，第17期（9 月）：36-38。熊曉青，2007，中國大陸企業所得稅法反避稅規定解析，月旦財經法雜誌，第9期（6月）：19-44。德勤中國服務組，2010，韓國經商須知，德勤華永會計師事務所有限公司。蔡佳妤，2012.9.11，企業發人民幣債券「繞路」節稅，經濟日報，取自： http://edn.udn.com/。蔡朝安與洪瑞隆，資本弱化稅制之現狀與立法展望，月旦財經法雜誌，第19期（12月）：23-45。鄭曉雯與郭雨萍，2011，導入IFRS官民須共同努力，稅務旬刊，第2149期（6月）：7-14。叢中笑，2009，中國大陸資本弱化規則立法研究，月旦財經法雜誌，第19期（12月）：47-65 蘇源昌，2010，移轉訂價與資本稀釋稅制，稅務旬刊，第2130期（11月）：36-40。 Brown, P. 2012. General report. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 17-43. Sdu: Sdu Uitgevers. Buettner, T., M. Overesch, U. Schreiber, and G. Wamser. 2008. The impact of thin capitalization rules on multinational’s financing and investment decisions. Discussing paper 3, Deutsche Bundebank, Germany. Campbell, N. and G. Smaill. 2005. Adopting NZ IFRS: Some tax consequences. Tax notes international 60 (November): 683-708. Chang, S. 2012. Chinese Taipei. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 179-191. Sdu: Sdu Uitgevers. Deloitte Touche Tohmatsu Limited. 2011. Taxation and Investment in Germany 2011. Desai, M., C. Foley, and J. Hines. 2004. A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59 (December): 2451-2487. Farrar, J. and A. Mawani. 2008. Debt-equity limitations in thin capitalization rules Canadian evidence. Annual Conference Paper, Canadian Academic Accounting Association. Fischer, H. 2012. Germany. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 307-327. Sdu: Sdu Uitgevers. Haufler, A. and M. Runkel. 2008. Firms’ financial choices and thin capitalization rules under corporate tax competition. CESifo Working Paper 2429 (October), CESifo Venice Summer Institute, Munich. International Fiscal Association. 2012. Cahiers de droit fiscal international 97b: The debt-equity conundrum. No. 1. Sdu: Sdu Uitgevers. Jung, K and H. Park. 2012. Korea. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 411-423. Sdu: Sdu Uitgevers. Kelleher, J and D. Kraus. 2012. Canada. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 157-177. Sdu: Sdu Uitgevers. Mintz, J. and A.Weischrieder. 2005. Taxation and the financial structure of German outbound FDI. CESifo Working Paper 1612 (December), Munich. Nethercott, L. and A. Smith. 2007. New Zealand’s thin capitalisation rules and the adoption of international financial reporting standards in New Zealand. Working paper, Centre for Accounting, Governance and Taxation Research. Plunket, J. 2012. New Zealand. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 513-537. Sdu: Sdu Uitgevers. PricewaterhouseCoopers LLP. 2009. Tax implications of an IFRS conversion on debt arrangements. PricewaterhouseCoopers LLP. Ring, D. 2012. United States. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 771-791. Sdu: Sdu Uitgevers. Southern, D. 2012. United Kingdom. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 749-769. Sdu: Sdu Uitgevers. Stanley, I. 2012. Australia. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 69-89. Sdu: Sdu Uitgevers. Taylor G. and G. Tower. 2008. Impact of adoption of IFRS on thinly capitalized Australian companies. Paper submission to AFAANZ Sydney School of Accounting, Curtin Business School Curtin University of Technology, Sydney. Von Brocke, K. and E. Perez. 2009. Group financing: from thin capitalization to interest deduction limitation rules. International Transfer Pricing Journal (January): 29-35. Webber, S. 2010. Thin capitalization and interest deduction rules: a worldwide survey. Discussion paper 8, Tax Notes International. Yoshimura, M. 2012. Japan. In Cahiers de droit fiscal international 97b: The debt-equity conundrum, edited by International Fiscal Association, 391-422. Sdu: Sdu Uitgevers.
Description:	碩士國立政治大學會計研究所 100353021 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0100353021
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

Files in This Item:

There are no files associated with this item.

社群 sharing

Loading...