政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/146386

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113648/144635 (79%)
Visitors : 51637039 Online Users : 541

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

please add "double quotation mark" for query phrases to get precise results

please goto advance search for comprehansive author search

Adv. Search

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

Goto mobile version

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/146386

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146386

Title:	全球最低稅負制對大型跨國企業之影響─ 以我國上市半導體業上、中、下游代表公司為例 The Impact of Global Minimum Tax on Multinational Enterprises─ the Case of Upstream, Middle Stream and Downstream Representative Companies in Taiwan Semiconductor Industry
Authors:	王姵璇 Wang, Pei-Hsuan
Contributors:	陳明進 Chen, Ming-Chin 王姵璇 Wang, Pei-Hsuan
Keywords:	全球最低稅負制第二支柱過渡期國別報告安全港條款 the applicable tests in Transitional CbCR Safe Harbour Global Minimum Tax Pillar Two
Date:	2023
Issue Date:	2023-08-02 13:23:12 (UTC+8)
Abstract:	全球最低稅負制將於2024年上路，內容為規範跨國企業受測年度前四個會計年度至少兩會計年度年合併營收達7.5億歐元者，將落入適用全球最低稅負制的門檻。再者，為確保跨國企業在營運所在地支付不少於一定程度之稅負，國際經濟合作發展組織規範適用全球最低稅負制之跨國企業，其集團成員所在的租稅管轄區有效稅率不得低於15%。而為因應此次全球稅改之浪潮並避免稅收遭受侵蝕，我國財政部提出台版CFC制度並針對國內營利事業基本稅額徵收率從12%調高至15%，兩項因應政策分別於2023年及2024年開始實施。本研究採文獻分析法及個案分析法探討GloBE規則對我國上市半導體業代表公司之影響，在文獻部分，主要彙整OECD於2021年12月發佈的立法範本（Model GloBE Rules）及2022年3月發佈的註釋（Commentary to the GloBE Rules）。而在個案部分，則以過渡期國別報告安全港條款之測試檢視GloBE規則導入初期對我國上市半導體業代表公司之稅負影響，並探討全球最低稅負制之課稅機制之應用。最後，藉由研究所觀察到的結果，對我國政府政策及企業稅務規劃提出建議及改善。 The Global Minimum Tax is planned to be implemented in 2024, and its threshold requires multinational enterprises with consolidated annual revenues of €750 million in at least two of the four fiscal years prior to the test year. In addition, to ensure multinational enterprises pay at least a certain level of tax in their place of business, the OECD introduces a global minimum corporate tax rate of 15% on each jurisdiction in the group. In response to this wave of global tax reform and to avoid tax erosion, the Ministry of Finance in Taiwan proposes to implement CFC rules and increase the domestic AMT tax rate from 12% to 15%, and these two policies will be implemented in 2023 and 2024 respectively. This research is based on literature review and case study to examine the impact of the Global Minimum Tax on listed semiconductor representative companies in Taiwan. In the literature review section, I collect and examine Model GloBE Rules and its Commentary. In the case study section, I analyze the impact of the initial introduction of the Global Minimum Tax on case study companies by adopting the applicable tests in Transitional CbCR Safe Harbour. In the end, based on the result of my study, I provide several recommendations and improvements to both government policies and corporate tax planning to multinational enterprises in Taiwan.
Reference:	一、中文文獻（中文期刊）曾博昇，2022，OECD最新稅改方案草案對我國企業之影響，會計研究月刊，第439期：頁86-91。林宜賢，2022，CFC制度上路對在臺上市櫃企業之衝擊與因應，會計研究月刊，第439期，頁92-99。廖元慶，2022，從全球企業最低稅負制看護國群山條款，科技法律透析，第34 卷12期，頁26-31。林俊甫、林宜賢，2018，租稅協定對企業跨國營運及推動招商之意涵，林宜賢，經濟前瞻，第176期，頁105-110。陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第22卷，第一期：頁127-151。陳清秀，2022，國際稅法上數位經濟之課稅問題探討—以OECD「數位經濟之課稅挑戰」之研究報告為中心，高大法學論叢，第18卷第1期，頁53-128。陳衍任，2022「全球最低稅負制」對國際稅法的衝擊與挑戰，臺大法學論叢，第51卷第4期，頁1453-1541。黃士洲、簡銀瑩，2021，全球數位稅與最低稅負制的立法內容與趨勢－國際與臺商觀點，頁46-53。（其他）中華徵信所，2022，半導體榮登台灣最強類股。取自：https://www.credit.com.tw/NewCreditOnline/Epaper/EpaperDetail.aspx?unit=532 中國民國財政部財政資訊中心，108年度營利事業所得稅結算申報核定統計專冊，2022，取自： https://www.fia.gov.tw/WEB/fia/ias/pbs/pbs108/108%E5%B9%B4%E5%BA% A6%E7%87%9F%E5%88%A9%E4%BA%8B%E6%A5%AD%E6%89%80%E5%BE%97%E7%A8%85%E7%B5%90%E7%AE%97%E7%94%B3%E5%A0%B1%E6%A0%B8%E5%AE%9A%E7%B5%B1%E8%A8%88%E5%B0%88%E5%86%8A.html 國立科學工藝博物館，2007，台灣半導體產業發展簡史，取自： https://iht.nstm.gov.tw/form/index-1.asp?m=2&m1=3&m2=75&gp=21&id=2 經濟部工業局智慧電子產業計畫推動辦公室，2022，半導體產業現況，取自： https://www.sipo.org.tw/industry-overview/industry-state-quo/semiconductor-industry-state-quo.html 產業價值鏈資訊平台，2023，半導體產業鏈簡介，取自： https://ic.tpex.org.tw/introduce.php?ic=D000 經濟日報，2022，台積電納稅550億蟬聯繳稅王陽明異軍突起居次，取自：https://money.udn.com/money/story/6710/6458639 中華民國經濟部，2023，立法院三讀通過產創條例第10條之2及第72條修正案，取自：https://www.moea.gov.tw/MNS/populace/news/News.aspx?kind=1&menu_id=40&news_id=104244 CRS交換換回28萬筆帳戶，2023，經濟日報，取自：https://money.udn.com/money/story/6710/7031460 財政部，2022，我國所得稅協定，取自： https://www.mof.gov.tw/singlehtml/191?cntId=82769 聯發科技股份有限公司，2022，公司簡介，取自： https://i.mediatek.com/about-mediatek-tw 聯發科技股份有限公司，2022，公司年報，取自： https://corp.mediatek.tw/investor-relations/financial-information/annual-reports 聯發科技股份有限公司，2021，永續報告書，取自： https://d86o2zu8ugzlg.cloudfront.net/mediatek-craft/reports/CSR/2021%E5%B9%B4%E8%81%AF%E7%99%BC%E7%A7%91%E6%8A%80%E6%B0%B8%E7%BA%8C%E5%A0%B1%E5%91%8A%E6%9B%B8.pdf 台灣積體電路製造股份有限公司，2022，公司簡介，取自： https://www.tsmc.com/chinese/aboutTSMC/company_profile 台灣積體電路製造股份有限公司，2022，公司年報，取自： https://investor.tsmc.com/chinese/annual-reports 台灣積體電路製造股份有限公司，2021，永續報告書，取自： https://esg.tsmc.com/ch/resources/documents.html 日月光投資控股股份有限公司，2022，公司簡介，取自： https://ase.aseglobal.com/ch/about-ase/ 日月光投資控股股份有限公司，2022，公司年報，取自： https://ir.aseglobal.com/c/ir_reports.php 日月光投資控股股份有限公司，2021，永續報告書，取自： https://www.aseglobal.com/ch/csr-download/ （報告書） OECD. 2020. Tax Challenges Arising from Digitalisation- Report on Pillar Two Blueprint: Inclusive Framework on BEPS. OECD. 2021. Statement on a Two-Pillar Solution to addressing the tax Challenges arising from the digitalisation of the economy. OECD. 2022. Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti Base Erosion Model Rules （Pillar Two）. OECD. 2022. Global Anti-Base Erosion Model Rules（Pillar Two）Examples. OECD. 2022. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. OECD. 2022. Safe Harbours and Penalty Relief: Global Anti-Base Erosion Rules（Pillar Two）. OECD. 2022. Public Consultation Document on the Pillar Two Global Anti-Base Erosion（GloBE）Information Return. OECD. 2022. Public Consultation Document – Tax Certainty for the GloBE Rules. （其他） ICRICT，2021 ICRICT open letter to G20 leaders: "A global tax deal for the rich". Retrieved from: https://www.icrict.com/press-release/2021/10/12/icrict-open-letter-to-g20-leaders-a-global-tax-deal-for-the-rich Tax Foundation，2022，Corporate Tax Rates around the World, 2022 Retrieved from: https://taxfoundation.org/publications/corporate-tax-rates-around-the-world/ OECD，2021，130 countries and jurisdictions join bold new framework for international tax reform Retrieved from: 130 countries and jurisdictions join bold new framework for international tax reform - OECD
Description:	碩士國立政治大學會計學系 109353109
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109353109
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

Files in This Item:

File	Description	Size	Format
310901.pdf		2806Kb	Adobe PDF2	0	View/Open

All items in 政大典藏 are protected by copyright, with all rights reserved.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - Feedback