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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/36637
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/36637


    Title: 台商赴大陸投資安排及租稅規劃--兼以某上市公司為個案分析
    Authors: 王淑靜
    Contributors: 陳明進
    王淑靜
    Keywords: 大陸投資
    投資架構
    營運型態
    租稅規劃
    Investment in China
    Tax planning
    Investment structure
    Business model
    Date: 2001
    Issue Date: 2009-09-18 19:03:13 (UTC+8)
    Abstract: 本研究分為兩大部份,第一部份採用法令分析及文獻探討方式,從台商赴大陸投資架構及營運型態進行綜合分析,以得出台商在大陸地區投資生產性企業之完整租稅規劃模式;第二部份則是就某家上市公司進行個案分析,瞭解其赴大陸投資前、後之投資架構,大陸子公司之營運型態,及其在大陸地區所遭遇之問題等議題,歸納彙總其投資經驗,以做為其他台商赴大陸投資時之參考。
    就投資架構而言,台商赴大陸投資時,以個人名義投資比以企業名義進行投資為宜,間接投資比直接投資為宜。當以企業名義進行投資時,企業營運總部比一般企業之租稅負擔為輕,多層控股比單層控股為宜。
    台商赴大陸投資前,應充分瞭解大陸地區給予外商之租稅優惠以事先做好租稅規劃。大陸地區之租稅優惠主要可區分為「對象」、「年度」及「地區」上之優惠,因此,在選擇企業之組織型態時,除應考量其經營權、銷售對象、以及收益分配等因素外,尚應審慎規劃設立地點。
    而在規劃兩岸三地之營運型態時,則應考量大陸企業之設立地點、進貨地點及銷貨對象。生產性企業不論在大陸從事內銷或外銷時,均以保稅區為最佳之設立地點。此外,尚應考量客戶、盈餘分配及收入認列方式等因素,以決定兩岸三地貿易之接單地與供料地。
    在機器設備之選擇方面,符合「外商投資產業指導目錄」中鼓勵類和限制乙類之企業,購買國產設備之成本較低,故在投資前應審慎規劃投資總額及註冊資本,以享受採購國產設備退稅之租稅優惠。如必須使用進口機器,則應於區內設立企業為宜,至於區外企業,則須符合特定條件,方可享受免徵增值稅之租稅優惠。
    透過對個案公司的瞭解,發現投資管理上的方便及資金運用效率等其他因素亦是影響投資架構安排的原因,另外,該公司對於未來租稅優惠期屆滿及大陸租稅變革之因應之道,亦是值得供做其他台商參考之處。
    關鍵字:大陸投資、投資架構、營運型態、租稅規劃。
    Using case study method, this study completes a tax-planning model and discusses investment planning for investing in China. The analyses suggest that, in investing in China, individual investors have more tax advantages than corporate investors. Further, setting up holding companies in tax heaven countries provides substantial tax planning opportunities. For corporate investors, it is better to structure the investment structure by using multiple holding companies. This study also discusses nontax factors in choosing organizational types for investing in China, such as ownership structures, customer management, earnings distribution, and location of corporations.
    In choosing the location of corporations, tax treatments provided by the local government, product markets and suppliers of materials are most important factors. For manufacturing firms, it is better to locate in special tax-exempt zones established by the Chinese central government. Furthermore, in structuring transaction framework, firms should take into account important nontax factors such as product markets, suppliers of materials, financial reporting, earnings distribution, and cash flows. Finally, in purchasing production equipment, the China-made equipment bears lower value-added taxes than the imported one, ceteris paribus. Therefore, companies located in the special tax-exempt zones are tax-advantageous entities to import foreign-made equipments.
    Keywords: Investment in China, Tax planning, Investment Structure, Business model.
    Description: 碩士
    國立政治大學
    會計研究所
    90
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G91NCCU2042012
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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